The bill amends section 125.0104 of the Florida Statutes, which governs the use of tourist development tax revenues. 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. The bill retains other authorized uses of the tax revenues, such as funding for public facilities, beach park facilities, and lifeguard services.

The effective date for this bill is set for July 1, 2026. By removing the mandated percentage for tourism promotion, the bill aims to provide counties with greater discretion in managing their tourist development tax revenues, potentially allowing for a broader range of projects and initiatives that could benefit local economies.

Statutes affected:
S 454 Filed: 125.0104