Statute source

Florida Local Option Tourist Development Act

The statute assigns the levy and tourist-development plan to county government, limits revenue to enumerated uses, requires specified approvals for public facilities, permits county revenue-bond pledges, and expressly prohibits unauthorized uses.

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

The statute assigns the levy and tourist-development plan to county government, limits revenue to enumerated uses, requires specified approvals for public facilities, permits county revenue-bond pledges, and expressly prohibits unauthorized uses.

No additional document notes are published for this source.

Where it appears

Policy checks
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Topic reviews: Reimagining the Tourism Development Tax for Orlando's Future

Accountability

Prepared by
OrlandoFirst.city
Last reviewed
July 24, 2026