Summary of Tourist Development-Related Bills Under Consideration in 2024 Florida Legislative Session
Listed below are the bills in process during Florida’s 2024 Legislative Session that impact tourist development tax and usage, as outlined by Florida Statute 125.0104. The status and content of these initiatives changes weekly; a link to the actual bill is provided to see full detail and monitor changes.
WEEK 6: HOUSE TAX PACKAGE - TDT Renewal
Each Session both chambers usually move a bill each, related to taxes. These committee bills are traditionally filed during Session by the House Ways & Means Committee and the Senate Finance & Tax committee. These bills, commonly referred to as “the Tax Package,” usually relate to any tax cuts the legislature will want to pass that Session. Like the Budget, the differences in these bills are usually negotiated by the Leadership similar to the Budget Conference process.
This week the House Way & Means committee filed and passed HB 7073 relating to Taxation. Of note to the tourism industry is Section 1 of the bill which limits all new TDTs to 6 years and requires existing TDTs to be approved by voters by July 1, 2029. It allows for the continued payment of debt already incurred.
SB 1748 - Tourist Development Tax: Prohibiting a plan for tourist development from allocating more than a certain percentage of the tax revenue to an individual project unless the governing board of the county approves such use by supermajority vote, etc. Related to HB 1599
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=80195
HB 1599 - Tourist Development Tax: Prohibits allocation of more than certain percentage of tourist development tax revenue from individual project without a supermajority vote by a specified entity. Related to SB 1748
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=80331&
SB 1594 - Tourist Impact Tax: Authorizing that tax revenue from the tourist development tax be used to fund a county destination marketing organization; prohibiting a county that funds a county destination marketing organization with a certain percentage of tourist development tax revenue from reducing the destination marketing organization’s annual general use fund allocation of revenue without a vote of the county’s governing board membership, etc.
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=80110&SessionId=103
SB 1072 - Tourist Development: Providing an exception to the authorized uses of revenues received by counties imposing the tourist development tax; specifying uses of tax revenues received by certain counties imposing the tourist development tax; requiring that charter county convention development moneys be distributed to the governing boards of municipalities for specified purposes; revising the purposes for which a county may use charter county convention development moneys, etc. Related to HB 1081
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=79668.
HB 1081 - Tourist Development: Requires certain counties to use revenue received from tourist development tax in specified manner; requires that charter county convention development moneys be distributed to certain entities for specified purposes; deletes specified notification requirement. Related to SB 1072
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=79740&
HB 7073 - Taxation: Revises provisions related to taxation including ordinances to levy taxes, renewable energy sources, document tax, food and beverage tax, rental tax & license fees, sales tax, referendums, extensions, distribution of tax funds, tax credits, IRS code, & tourist development tax. Related to HB 1297, SB 1456
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=80485&
SB 1456 - Counties Designated as Areas of Critical State Concern: Adding certain requirements to local comprehensive plans relating to a hurricane evacuation study; revising the powers of the land authority; excluding land designated as an area of critical state concern within a specified timeframe from award requirements made to specified sponsors or persons for the purpose of providing eligible housing as a part of a local housing assistance plan, etc. Related to HB 1297, HB 7073
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=80004
HB 1297 - Affordable Housing in Counties Designated as Areas of Critical State Concern: Excludes land designated as area of critical state concern from county & municipality affordable housing provisions; excludes land designated as area of critical state concern from award requirements made to specified sponsors or persons for purpose of providing eligible housing as part of local housing assistance plan; authorizes counties that have been designated as areas of critical state concern to use tourist development tax revenue & tourist impact tax revenue for affordable housing; requires affordable housing financed with such funds to be used only to provide affordable housing. Related to SB 1456, HB 7073
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=80005&
SB 872 - Tourist Development Tax: Authorizing proceeds of the tax to be used toward funding incentives for the production of films and television series by certain production companies, etc. Related to HB 1453
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=79471
HB 1453 - Tourist Development Tax: Authorizes proceeds of tourist development tax to be used toward funding incentives for the production of films & television series by certain production companies. Related to SB 872
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=80251&
SB 280 - Vacation Rentals: Requiring advertising platforms to collect and remit specified taxes for certain vacation rental transactions; defining the term “advertising platform”; adding licensing to the regulated activities of public lodging establishments and public food service establishments which are preempted to the state; requiring advertising platforms to require that persons placing advertisements or listings for vacation rentals include certain information in the advertisements or listings and attest to certain information; authorizing the division to revoke, refuse to issue or renew, or suspend vacation rental licenses under certain circumstances, etc. Related to HB 1537
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=79283
HB 1537 - Vacation Rentals: Requires advertising platforms to collect & remit specified taxes for vacation rental transactions; adds licensing to regulated activities of public lodging establishments & public food service establishments which are preempted to state; authorizes local governments to adopt vacation rental registration programs & impose fines for failure to register; authorizes local governments to charge specified fee to inspect vacation rental & enforce certain laws; authorizes vacation rental owner to apply for registration upon sale of vacation rental premises; requires licensees to submit local vacation rental registration numbers, if applicable, to Division of Hotels and Restaurants of the DBPR through its online system; requires advertising platforms to remove ability to book advertisement or listing & to provide to division on quarterly basis list of all vacation rentals which are advertised on its platforms; authorizes division to revoke, refuse to issue or renew, or suspend vacation rental licenses; requires division to specify license number of vacation rental dwelling or unit which has been revoked or suspended; requires division's vacation rental license suspension to run concurrently with local vacation rental registration suspension. Related to SB 280
https://www.myfloridahouse.gov/Sections/Bills/billsdetail.aspx?BillId=80300&