Florida 2026 Regular Session

Florida Senate Bill S0976

Introduced
12/19/25  
Refer
1/7/26  

Caption

Tourist Development Tax Uses

Impact

The bill is likely to create a more integrated transportation network within tourist regions of Florida. By enabling counties to channel tourist development tax revenues into commuter rail services, S0976 aims to improve accessibility to key tourist locations, potentially leading to increased tourism and economic activity. This move acknowledges the growing importance of public transit in enhancing the tourist experience while simultaneously addressing local commuting needs. The bill intends to foster an environment where tourism-driven infrastructure can evolve to meet the demands of both visitors and residents alike.

Summary

Bill S0976, introduced in the Florida Senate, addresses the authorized uses of the tourist development tax, specifically allowing counties to allocate tax revenues towards funding commuter rail service operations. This legislation amends section 125.0104, Florida Statutes, which governs how counties can utilize funds raised from the tourist development tax—a tax levied on tourist accommodations meant to promote tourism and enhance local economic activities. The bill seeks to enhance public transportation options in tourism-heavy counties, reflecting an effort to support infrastructure that benefits both residents and visitors.

Contention

While supporters may argue that this change will significantly benefit local economies and adaptation of transport systems, there are concerns regarding the sufficiency and management of these funds. Critics might raise questions on the prioritization of commuter rail funding over other infrastructural or community needs. There is an ongoing debate about whether diverting these funds from conventional tourist-related uses to support public transit aligns with the original intent of the tourist development tax, which was to enhance tourist attractions and facilities directly. Stakeholders within local governments and transportation authorities may voice differing opinions on how these tax revenues should be best utilized.

Companion Bills

No companion bills found.

Previously Filed As

FL H6031

Tourist Development Taxes

FL H1221

Local Option Taxes

FL H7033

Taxation

FL H7031

Taxation

FL S1664

Local Option Taxes

FL S7034

Taxation

FL S1116

Tourist Development Tax

FL S1114

Tourist Development Tax

FL SB1114

Tourist Development Tax:

FL SB1116

Tourist Development Tax:

Similar Bills

No similar bills found.