StatuteActive

Tourist Development Tax statute

F.S. 125.0104

Why It Matters

Confirms that Tourist Development Tax authority sits with county government under state law rather than municipal executive action.

Within-Authority Path

The municipal budget response stays in city-controlled revenue, capital planning, and county advocacy rather than direct TDT allocation.

Linked planks

Public Transit Expansion, Walkability & Traffic Relief

External Coordination

Reimagining the Tourism Development Tax for Orlando's Future

State Preempted

Arts & Athletics: Elevating Orlando's Cultural and Recreational Life

Within Authority

Type: statute
Citation: F.S. 125.0104
Status: active
Accessed: May 5, 2026
Primary URL: Open at flsenate.gov (opens in new tab)

Accountability

Prepared by: OrlandoFirst.city
Last reviewed: May 5, 2026