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FL H6007

FL H6007
Tourist Development Taxes


summary

Introduced
11/13/2025
In Committee
11/24/2025
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An act relating to tourist development taxes; amending s. 125.0104, F.S.; deleting a provision requiring a specified percentage of all tourist development tax revenues to be used to promote and advertise tourism; providing an effective date.

AI Summary

This bill amends Florida Statutes section 125.0104 related to tourist development taxes by removing a requirement that 40 percent of tourist development tax revenues must be spent specifically on promoting and advertising tourism. The bill eliminates the existing language mandating a fixed percentage for tourism promotion while maintaining the broader allowable uses of these tax revenues, which include funding convention centers, sports stadiums, aquariums, museums, tourism promotion, convention bureaus, beach improvements, and certain public facilities that can increase tourist-related business activities. The change provides counties with more flexibility in allocating tourist development tax revenues, potentially allowing them to use these funds for a wider range of tourism-related infrastructure and promotional activities without being constrained by the previous 40 percent promotional spending requirement. The bill is set to take effect on July 1, 2026, giving local governments ample time to adjust their budgeting and planning processes accordingly.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

1st Reading (Original Filed Version) (on 01/13/2026)

bill text


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