Died SENATE · SESSION 2026

No. SB 976

Tourist Development Tax Uses

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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

OFFICIAL RECORD

flsenate.gov/Session/Bill/2026/976

Filed under Local Government.

PROVIDED SUMMARY

Tourist Development Tax Uses; Authorizing a county to use tourist development tax revenues to fund certain commuter rail service operations, etc.

Full bill text →

Plain English Summary

AI-GENERATED

Lets counties spend tourist taxes on commuter rail operations.

This bill adds commuter rail service operations to the list of purposes for which a high-tourism-impact county may spend tourist development tax revenue.

The rail service must be defined under s. 341.301 and must operate within a regional transportation authority established under chapter 343.

The authorization covers only ongoing rail service operations, not construction or capital costs of building the rail line itself.

KEY PROVISIONS

§ 1 Allows tourist tax revenue to fund commuter rail operations majors. 125.0104(5)(a)

AILets a high-tourism-impact county spend tourist development tax revenue on the operations of a commuter rail service defined in s. 341.301, as long as the service is within a regional transportation authority established under chapter 343.

“To fund operations of a commuter rail service as defined in s. 341.301 within a regional transportation authority established under chapter 343” bill text, line 106 →

TIMELINE

3/13/2026

Died in Commerce and Tourism

1/13/2026

Introduced

1/7/2026

Referred to Commerce and Tourism; Finance and Tax; Appropriations

12/19/2025

Filed

STATUTES IT CHANGES

s. 125.0104

+25 / −1