Reimagining the Tourism Development Tax for Orlando's Future

Expand allowable TDT uses to include housing, transit, and climate infrastructure while tying tourism spending to labor and community-benefit standards.

The TDT is an Orange County tax whose permitted uses are set by F.S. 125.0104, so both legislative change and county concurrence are required before the mayor has any operational lane at all.

This is the cleanest preemption case in the audit. The city cannot reprogram a county tax whose uses are defined by state law.

She has filed TDT-reform bills every session since 2021, and none have passed.

Treat TDT reform as advocacy only and focus municipal implementation on city-controlled revenue, zoning, and capital tools instead.