Florida Legislative Committee On Intergovernmental Relations Releases Local Option Tourist Tax Utilization Study

Dec 30, 2009

The Florida Legislative Committee on Intergovernmental Relations (“LCIR”) recently released a report detailing how Florida counties are using local option tourist taxes.  To view a copy of the December 2009 issue brief entitled “Utilization of Local Option Tourist Taxes by Florida Counties in Fiscal Year 2009-2010,” click here.

Local option tourist taxes are significant revenue sources to Florida’s local governments and represent important funding mechanisms for a variety of tourism-related expenditures such as beach and shoreline maintenance, convention center and professional sports franchise facility construction and tourism promotion.  The current utilization of existing taxing authority is of continuing interest to state lawmakers and local officials alike, particularly in the context of recurring discussions of state and local economic development. The report provides a review of existing taxing authority for local option tourist taxes levied on transient rental transactions that are available to Florida’s county governments and offers estimates of realized and unrealized tax revenues for the local fiscal year ending September 30, 2010.

A total of nine local option tourist taxes are currently authorized by Florida law and can be grouped into one of three categories:  Tourist Development Taxes, Tourist Impact Taxes, or Convention Development Taxes.

Note:  The LCIR is a legislative entity that facilitates intergovernmental policy and practice development. To read more about the LCIR, click here.  All LCIR reports, newsletter, surveys, presentations and data published during 2009, including a recent school district survey, can be accessed through the hyperlinks below. 



Federal Focus Newsletters


Related Presentations

Additional Florida Revenue and Tax Data

Gubernatorial Appointees

  • Commissioner Cyndi Stevenson, Saint Johns County
  • Commissioner Michael McLean, Seminole County
  • Mayor Fred Costello, City of Ormond Beach (Volusia County)
  • Councilman Herbert Polson, City of Saint Petersburg (Pinellas County)
  • Secretary Tom Pelham, Florida Department of Community Affairs
  • Bill Montford, Chief Executive Officer, Florida Association of District School Superintendents
  • Lisa Saliba, Policy Coordinator, Governor’s Office of Policy and Budget


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