Statute source

Tourist Development Tax

Florida law places the tax with counties and limits public-facility uses through tourism findings, funding conditions, approval requirements, and other statutory restrictions.

Reviewed July 24, 2026

Fla. Stat. § 125.0104 (2025).

Current

Open at flsenate.gov (opens in new tab)
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What this source supports

Florida law places the tax with counties and limits public-facility uses through tourism findings, funding conditions, approval requirements, and other statutory restrictions.

No additional document notes are published for this source.

Where it appears

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Topic reviews: Public Transit Expansion, Walkability & Traffic Relief

Accountability

Prepared by
OrlandoFirst.city
Last reviewed
July 24, 2026