SESSION WATCH
Died SENATE · SESSION 2026

No. SB 458

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; Revising the percentage of tourist development tax revenues that must be spent to promote and advertise tourism in order for any tourist development tax revenues to be used for a specified purpose, etc.

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Plain English Summary

AI-GENERATED
Lowers the tourism-promotion spending threshold to 20 percent.

Current law requires a high-tourism-impact county to spend at least 40 percent of all its tourist development tax revenue on tourism promotion and advertising, as one of three conditions for funding public facilities with that revenue.

This bill cuts that minimum from 40 percent to 20 percent, making it easier for a county to meet the condition while directing more of its collections elsewhere.

The other two conditions, the 70 percent cost-share cap and the independent tourism-impact analysis, are left unchanged by this bill.

KEY PROVISIONS
§ 1 Cuts the tourism-promotion spending threshold to 20 percent moderates. 125.0104(5)(a)

AILowers, from 40 percent to 20 percent, the minimum share of all tourist development tax revenue a county must spend on tourism promotion and advertising to qualify to fund public facilities with that revenue.

“At least 20 percent of all tourist development tax revenues collected in the county are spent to promote and advertise tourism”
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
+1 / −1