THE BILL ITSELF
SB 458
Tourist Development Tax
Florida Senate - 2026 SB 458 By Senator Smith 17-00070A-26 2026458__
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A bill to be entitled
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An act relating to the tourist development tax;
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amending s. 125.0104, F.S.; revising the percentage of
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tourist development tax revenues that must be spent to
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promote and advertise tourism in order for any tourist
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development tax revenues to be used for a specified
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purpose; providing an effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Paragraph (a) of subsection (5) of section
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125.0104, Florida Statutes, is amended to read:
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125.0104 Tourist development tax; procedure for levying;
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authorized uses; referendum; enforcement.—
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(5) AUTHORIZED USES OF REVENUE.—
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(a) All tax revenues received pursuant to this section by a
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county imposing the tourist development tax shall be used by
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that county for the following purposes only:
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1. To acquire, construct, extend, enlarge, remodel, repair,
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improve, maintain, operate, or promote one or more:
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a. Publicly owned and operated convention centers, sports
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stadiums, sports arenas, coliseums, or auditoriums within the
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boundaries of the county or subcounty special taxing district in
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which the tax is levied;
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b. Auditoriums that are publicly owned but are operated by
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organizations that are exempt from federal taxation pursuant to
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26 U.S.C. s. 501(c)(3) and open to the public, within the
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boundaries of the county or subcounty special taxing district in
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which the tax is levied; or
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c. Aquariums or museums that are publicly owned and
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operated or owned and operated by not-for-profit organizations
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and open to the public, within the boundaries of the county or
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subcounty special taxing district in which the tax is levied;
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2. To promote zoological parks that are publicly owned and
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operated or owned and operated by not-for-profit organizations
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and open to the public;
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3. To promote and advertise tourism in this state and
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nationally and internationally; however, if tax revenues are
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expended for an activity, service, venue, or event, the
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activity, service, venue, or event must have as one of its main
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purposes the attraction of tourists as evidenced by the
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promotion of the activity, service, venue, or event to tourists;
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4. To fund convention bureaus, tourist bureaus, tourist
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information centers, and news bureaus as county agencies or by
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contract with the chambers of commerce or similar associations
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in the county, which may include any indirect administrative
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costs for services performed by the county on behalf of the
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promotion agency;
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5. To finance beach park facilities, or beach, channel,
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estuary, or lagoon improvement, maintenance, renourishment,
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restoration, and erosion control, including construction of
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beach groins and shoreline protection, enhancement, cleanup, or
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restoration of inland lakes and rivers to which there is public
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access as those uses relate to the physical preservation of the
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beach, shoreline, channel, estuary, lagoon, or inland lake or
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river. However, any funds identified by a county as the local
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matching source for beach renourishment, restoration, or erosion
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control projects included in the long-range budget plan of the
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state’s Beach Management Plan, pursuant to s. 161.091, or funds
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contractually obligated by a county in the financial plan for a
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federally authorized shore protection project may not be used or
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loaned for any other purpose. In counties of fewer than 100,000
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population, up to 10 percent of the revenues from the tourist
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development tax may be used for beach park facilities;
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6. To acquire, construct, extend, enlarge, remodel, repair,
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improve, maintain, operate, or finance public facilities within
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the boundaries of the county or subcounty special taxing
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district in which the tax is levied, if the public facilities
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are needed to increase tourist-related business activities in
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the county or subcounty special district and are recommended by
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the county tourist development council created pursuant to
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paragraph (4)(e). Tax revenues may be used for any related land
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acquisition, land improvement, design and engineering costs, and
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all other professional and related costs required to bring the
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public facilities into service. As used in this subparagraph,
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the term “public facilities” means major capital improvements
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that have a life expectancy of 5 or more years, including, but
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not limited to, transportation, sanitary sewer, solid waste,
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drainage, potable water, and pedestrian facilities. Tax revenues
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may be used for these purposes only if the following conditions
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are satisfied:
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a. In the county fiscal year immediately preceding the
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fiscal year in which the tax revenues were initially used for
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such purposes, at least $10 million in tourist development tax
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revenue was received or the county is a fiscally constrained
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county, as described in s. 218.67(1), located adjacent to the
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Gulf of America or the Atlantic Ocean;
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b. The county governing board approves the use for the
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proposed public facilities by a vote of at least two-thirds of
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its membership;
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c. No more than 70 percent of the cost of the proposed
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public facilities will be paid for with tourist development tax
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revenues, and sources of funding for the remaining cost are
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identified and confirmed by the county governing board;
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d. At least 20 40 percent of all tourist development tax
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revenues collected in the county are spent to promote and
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advertise tourism as provided by this subsection; and
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e. An independent professional analysis, performed at the
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expense of the county tourist development council, demonstrates
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the positive impact of the infrastructure project on tourist
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related businesses in the county; or
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7. To employ, train, equip, insure, or otherwise fund the
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provision of lifeguards certified by the American Red Cross, the
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Y.M.C.A., or an equivalent nationally recognized aquatic
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training program, for beaches on the Gulf of America or the
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Atlantic Ocean.
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Subparagraphs 1. and 2. may be implemented through service
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contracts and leases with lessees that have sufficient expertise
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or financial capability to operate such facilities.
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Section 2. This act shall take effect July 1, 2026.