Summary of Tourist Development-Related Bills Under Consideration in 2025 Florida Legislative Session
Listed below are the bills in process during Florida’s 2025 Legislative Session that impact tourist development tax and usage, as outlined by Florida Statute 125.0104, including a bill related to local option taxes which includes the TDT. The status and content of these initiatives changes weekly; a link to the actual bill is provided to see full detail and monitor changes. The session ends Friday, May 2.
LEGISLATION
TDT Expiration & Renewal
HB 1221 - Local Option Taxes - Requires specified taxes to be renewed by ordinance in specified manner; provides for expiration of specified ordinances; authorizes adoption of new ordinances, effective July 1, 2025. Related to: SB 1664
SB 1664 - Local Option Taxes - Requiring specified taxes to be renewed by an ordinance in a specified manner; providing an exception; providing for the expiration of specified ordinances; authorizing the adoption of new ordinances, etc., effective July 1, 2025. Related to: HB 1221
TDT Expansion
HB 6031 Tourist Development Taxes - Deletes provision requiring specified percentage of all tourist development tax revenues to be used to promote & advertise tourism, effective July 1, 2025
SB 1114 - Tourist Development Tax - Limiting the total amount of tourist development tax revenues that must be spent annually to promote and advertise tourism in order for any tourist development tax revenues to be used for a specified purpose, etc. Effective July 1, 2025
SB 1116 - Tourist Development Tax - Authorizing proceeds of the tourist development tax to be used to fund public safety improvements, affordable housing, and workforce housing, etc. Effective July 1, 2025
Corporate vs. Residential Housing
HB 401 Residential Land Use Development Regulations - Authorizes counties & municipalities, respectively, to zone or designate parcel for single-family residential use or single-family hybrid housing use; authorizes counties & municipalities, respectively, to allow use of land for single-family residential use, while prohibiting use of land for single-family hybrid housing use; provides for adoption of local land development regulations. Effective July 1, 2025 Related: SB 634
Large Scale DMOs
SB 1110 - Large-scale County Destination Marketing Organizations - Defining the term “large-scale county destination marketing organization” (annual operating budget of $5 million or more); requiring a large-scale county destination marketing organization to register with the Department of State; requiring the department to maintain a list of large-scale county destination marketing organizations on its website; requiring a one-to-one match of private to public contributions to fund large-scale county destination marketing organizations, etc. Effective July 1, 2025
Budget
Passage of a State budget bill is technically the only requirement of the State Legislative Session each year and it always impacts the dynamics between the Chambers and the Governor’s Office.
The Governor is required to make budget recommendations to the Legislature, which can be found here - “Focus on Fiscal Responsibility” Budget - and totals $115.6 billion. This is reportedly $4.6 billion less than the current budget and includes $80 million for VISIT FLORIDA, the State’s official destination marketing organization.