SB 1114 would amend Florida’s tourist development tax law to change when county tourist development tax revenues may be used for certain capital infrastructure projects. Under current law, counties can use these revenues for public facilities that are needed to increase tourist-related business activity if several conditions are met, including a minimum annual tourism-tax collection threshold and a requirement that at least 40% of all tourist development tax revenues be spent to promote and advertise tourism. The bill would add a new cap to that advertising requirement by limiting the amount of tourism-tax revenue that must be spent on promotion and advertising to $50 million annually.
The bill preserves the existing authorized uses of tourist development tax revenue, including convention centers, museums, aquariums, zoological parks, beach and shoreline projects, tourist bureaus, and qualifying public facilities. Its practical effect is to make the infrastructure-use provision more flexible for counties that collect large amounts of tourist development tax revenue, while still requiring a substantial share of collections to support tourism promotion. The bill would take effect July 1, 2025.
SB 1114 would amend section 125.0104, Florida Statutes, governing county tourist development taxes. The main legal change is to cap the annual amount of tourist development tax revenues that must be devoted to tourism promotion and advertising at $50 million, while retaining the 40% allocation requirement for counties using revenues for certain public facilities. This would affect how counties budget and allocate tourist tax receipts, especially higher-collection counties, and could expand the practical availability of funds for infrastructure projects that support tourism.
The available record shows no committee transcript, recorded votes, or floor debate, so there is no direct evidence of support or opposition from the legislative discussion. The bill was introduced and later died in the Senate Commerce and Tourism Committee, which suggests it did not advance through the committee process, but the materials provided do not indicate whether that was due to policy disagreement, scheduling, or other procedural factors.
The likely point of contention is the balance between tourism promotion and infrastructure spending. Supporters of the bill would likely favor the added flexibility for counties to use tourist development tax revenues for public facilities that can boost tourism-related business activity, while opponents may object to limiting the amount that must be spent on advertising and promotion or to shifting funds away from direct tourism marketing. Counties, tourism bureaus, and local governments would be the primary stakeholders affected by that allocation change.