SB 1116 – Tourist Development Tax

• Amends Section 125.0104, Florida Statutes, to expand the authorized uses of county tourist development tax revenues beyond current categories such as convention centers, tourism promotion, and beach improvements
• Authorizes tourist development tax proceeds to fund public safety improvements, provided such improvements are necessary to increase tourist-related business activities in the county or subcounty special taxing district
• Authorizes tax proceeds to fund the development and construction of affordable housing (as defined in s. 420.0004(3)), including land acquisition, land improvement, design, engineering, and other professional services
• Authorizes tax proceeds to fund the development and construction of workforce housing (as defined in s. 420.5095(3)), including land acquisition, land improvement, design, engineering, and other professional services
• Sponsored by Senator Smith with an effective date of July 1, 2025