The bill amends section 125.0104 of the Florida Statutes, which pertains to tourist development taxes. A significant change is the deletion of the requirement that at least 40 percent of all tourist development tax revenues collected in a county must be spent on promoting and advertising tourism. This provision has been removed, allowing counties more flexibility in how they allocate these funds. Additionally, the bill introduces a new condition that requires an independent professional analysis to demonstrate the positive impact of infrastructure projects on tourist-related businesses in the county before tax revenues can be used for public facilities.

The effective date for this bill is set for July 1, 2025. The changes aim to provide counties with greater discretion in managing tourist development tax revenues while ensuring that any infrastructure projects funded by these taxes are backed by professional assessments of their potential benefits to the local tourism economy.

Statutes affected:
H 6031 Filed: 125.0104