Reimagining the Tourism Development Tax for Orlando's Future
Audit Verdict · State Preempted
The mayor has no direct control over TDT allocation; reform depends on Tallahassee and Orange County.
Authority sits outside the mayor's office. Execution requires state or federal action.
The Promise
Expand allowable TDT uses to include housing, transit, and climate infrastructure while tying tourism spending to labor and community-benefit standards.
Analysis
This is the cleanest preemption case in the audit. The city cannot reprogram a county tax whose uses are defined by state law.
Legislative Record
She has filed TDT-reform bills every session since 2021, and none have passed.
Implementation Barriers
A portion of the inventory depends on agencies where the mayor has limited board representation, informal influence, or no direct management authority.
- SunRail is owned and operated by FDOT; weekend service requires state funding
- LYNX is a regional board where the mayor holds one of five seats
- Orange County Public Schools and UCF are independent entities outside mayoral control
Legislative sponsorship does not automatically convert into municipal implementation capacity, especially when similar bills repeatedly failed to advance.
- TDT reform bill failed five sessions in a row
- Keep Floridians Housed Act died twice
- Workplace harassment and unemployment reform bills never received hearings