Tourist Development Tax Uses

SB 976 amends Florida law to allow counties collecting tourist development taxes to use those revenues for operating commuter rail services within regional transportation authorities. This change specifically adds commuter rail operations as an authorized use under Section 125.0104(5)(a)(8) of the Florida Statutes, alongside existing permitted uses like convention centers, beach maintenance, and tourism promotion. The bill does not alter other existing uses of tourist tax funds but expands the scope to include public transit infrastructure. It takes effect on July 1, 2026, and applies to all Florida counties imposing the tourist development tax.