SESSION WATCH
Died SENATE · SESSION 2026

No. SB 456

Tourist Development Tax
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SPONSOR
Smith
FILED BY
Carlos Guillermo Smith — District 17, Democrat [search donations]
EFFECTIVE
7/1/2026
DIED IN
Commerce and Tourism

Filed under Local Government.

PROVIDED SUMMARY

Tourist Development Tax; Authorizing the use of proceeds from the tourist development tax to fund public safety improvements, affordable housing, and workforce housing, etc.

Full bill text →

Plain English Summary

AI-GENERATED
Lets counties spend tourist taxes on public safety and housing.

This bill adds three new purposes for which a high-tourism-impact county may spend tourist development tax revenue: public safety improvements, affordable housing construction, and workforce housing construction.

Public safety spending is allowed only if the improvements are necessary to increase tourist-related business activity in the county or a subcounty special taxing district.

Affordable and workforce housing funding can cover land acquisition, land improvement, design and engineering, and other professional services needed to develop or construct the housing.

KEY PROVISIONS
§ 1 Allows tourist tax revenue to fund public safety improvements majors. 125.0104(5)(a)

AILets a high-tourism-impact county spend tourist development tax revenue on public safety improvements, but only if those improvements are necessary to increase tourist-related business activity in the county or a subcounty special taxing district.

“To fund public safety improvements, if such improvements are necessary to increase tourist-related business activities in the county or subcounty special taxing district” bill text, line 106 →
§ 2 Allows tourist tax revenue to fund affordable housing construction majors. 125.0104(5)(a)

AILets a high-tourism-impact county spend tourist development tax revenue on developing and constructing affordable housing as defined in s. 420.0004(3).

“To fund development and construction of housing that is affordable as defined in s. 420.0004(3)” bill text, line 109 →
§ 3 Allows tourist tax revenue to fund workforce housing construction majors. 125.0104(5)(a)

AILets a high-tourism-impact county spend tourist development tax revenue on developing and constructing workforce housing as defined in s. 420.5095(3).

“To fund development and construction of workforce housing as defined in s. 420.5095(3)” bill text, line 114 →
TIMELINE
3/13/2026
Died in Commerce and Tourism
1/13/2026
Introduced
12/1/2025
Referred to Commerce and Tourism; Finance and Tax; Appropriations
11/12/2025
Filed
STATUTES IT CHANGES
s. 125.0104
+104 / −1