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Bill

SB 456

Tourist Development Tax

2026 Regular Session

SB 456 modifies Florida's tourist development tax structure, potentially reallocating revenues and changing how local tourism funding supports county infrastructure and marketing initiatives.

Introduced
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WeVote Research Nonpartisan
Bill Summary · SB 456

Legislative bill overview

SB 456 proposes modifications to Florida's tourist development tax (TDT), which is a local discretionary sales tax levied on short-term lodging accommodations. The bill would alter how these tax revenues are collected, allocated, or distributed among counties and municipalities that depend on tourism-related funding.

Why is this important

Tourist development taxes generate hundreds of millions annually for Florida counties, funding beach maintenance, convention centers, sports facilities, and tourism marketing that drive economic activity. Changes to TDT structure directly affect local government budgets and the competitiveness of Florida's tourism industry against other destinations.

Potential points of contention

  • Revenue distribution disputes – Counties and municipalities may disagree over whether proposed allocation formulas fairly reflect their tourism contributions and infrastructure needs
  • Tax burden shifting – Modifications could increase costs for certain types of lodging providers (hotels, vacation rentals, Airbnb) while potentially reducing burdens on others
  • Local control vs. state mandates – Counties may resist state-level changes that reduce their flexibility in setting local tourism tax policy and spending priorities

Compiled from official sources — confirm details with the bill’s official record.

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