Tourist Development Council

TDC Members

"List of members"

TDC Meeting Schedule

"All meetings are open to the public."

Tourist Development Tax Explanation

Section 125.0104, F.S., authorizes five separate tourist development taxes that county governments may levy. Depending on a county’s eligibility to levy, the tax rate applied to transient rental transactions varies from a minimum of 3 percent to a maximum of 6 percent. The levies must be approved in a referendum held at a general election. The tax proceeds are used generally for capital construction of tourist-related facilities, tourist promotion, and beach and shoreline maintenance; however, the authorized uses vary according to the particular levy. During the 2025-26 state fiscal year, the 62 counties levying a tourist development tax will realize an estimated $2.16 billion in revenue. The 32 counties not currently levying all possible tourist development taxes will allow an estimated $100 million to go unrealized.