Florida Attorney General Opinions
Free plain-English summaries of attorney general opinions issued in Florida, with full citations and the original source on every page.
No Florida opinions match these filters
Try a different search term or clear the filters.
Can a Florida county that collects under $10 million in tourist development tax revenue spend that money on design and engineering studies for a multi-use trail?
No. The AG concluded that section 125.0104(5)(b), which lets smaller counties spend TDT money to "construct" trails and similar projects, does not include design, engineering, or project development s…
Can a Florida county use tourist development tax money to pay airfare and travel costs for travel writers and tour brokers to attend tourism promotion events?
No, not unless those travel writers or tour brokers are themselves traveling on official agency business under section 125.0104(9)(c). The AG read section 125.0104(9)(a) of the Local Option Tourist De…
Can a Florida county use its 'bed tax' (tourist development tax) to repair or improve a city-owned museum building that is operated as a museum by a for-profit company?
No. Section 125.0104(5)(a) authorizes tourist development tax revenue to be used only on museums that are 'publicly owned and operated' or 'owned and operated by not-for-profit organizations.' A publi…
Can a Florida county use tourist development tax (bed tax) money to add bicycle-friendly shoulders to a county road?
No, not under the small-county nature center option. The Florida AG concluded in 2019 that a paved scenic road, even one used by tourist cyclists, is not a 'nature center' under section 125.0104(5)(b)…
Can a Florida county use tourist development tax revenue to fund a transit system operated by a private company?
Not generally. Section 125.0104(5)(a)3 authorizes tourist development tax revenues for transportation services that have 'as one of [their] main purposes the attraction of tourists.' A general public …
Can Jackson County use tourist development tax money to pay sheriff and police for law enforcement at a county-built nature center?
The opinion concluded Jackson County could not use tourist development tax revenues to fund regular law enforcement at a nature center, because (5)(b) authorizes facility operations only and (5)(c)'s …
Can a Florida county use tourist development tax money to build a boat ramp and observation platform as part of a nature center?
In a Florida county with fewer than 750,000 people, section 125.0104(5)(b) lets the county spend tourist development tax revenue on a nature center that may include a boat ramp and an elevated observa…
Can Florida tourist development tax revenue pay the day-to-day operating costs of a county cultural agency?
The Attorney General's office advised that tourist development tax revenue under section 125.0104(5) is a targeted funding source for the purposes the statute lists, and it does not appear to authoriz…
Can Florida tourist development tax money pay for boat ramps and parks?
Generally not for boat ramps. The AG advised that under section 125.0104(5)(a)5., tourist development tax revenue for inland lakes and rivers must relate to the physical preservation of the water body…
Can a Florida county spend tourist development tax money to promote events held outside the subcounty district that levied the tax?
The AG concluded that section 125.0104(5)(a)3., Florida Statutes, does not confine a county to spending tourist development tax funds only inside the subcounty special taxing district that levied them…
Can a Florida county spend tourist development tax money to restore a natural coral reef?
The AG concluded that Monroe County could use tourist development tax revenues to fund a coral outplanting project to repair or improve a naturally occurring reef, treating it under section 125.0104(5…
Can a Florida county use tourist development tax money to fund a private trolley or tram service for beachgoers?
The AG's office gave only general guidance because the project details were unsettled. It cautioned that section 125.0104 limits tourist development tax revenue to enumerated purposes and that the off…
Can a Florida county spend tourist development tax money on beach erosion control and inlet dredging?
The AG's office declined to rule on Collier County's specific ordinance, since it does not interpret local codes. As a general matter, it explained that section 125.0104(5)(a)4. authorizes tourist dev…
Can a Florida county spend tourist development tax money on bike trails, pedestrian bridges, and beach parking?
Yes, with the right legislative findings. The Attorney General concluded that Walton County could use tourist development tax revenue to maintain and expand a tourist-used multi-use pathway and build …
Can Florida tourist development tax revenue be used to pay for trash and debris removal on state-owned bridges in the county?
In an informal advisory letter, the Attorney General's Office declined to issue a formal opinion because the question turned on the county commission's authority and the commission did not join the re…
What counts as a 'subcounty special district' for Florida's local tourist development tax?
The AG said the phrase 'subcounty special district' in section 125.0104(3)(b) is not defined, so it appears to mean any special district that meets the statute's requirement of embracing all or a sign…
Can a Florida county use tourist development tax money to stock public lakes with game fish?
Probably not. The AG concluded that any tourist development tax spending under section 125.0104 requires the county commission to find the activity directly and primarily promotes tourism, but the rel…
Browse Florida opinions by topic
Attorney general opinions in Florida are written by the Florida Attorney General's office in response to questions from state agencies, legislators, and prosecutors. They are not binding like court decisions, but courts and agencies treat them as persuasive guidance on how state law applies. Every opinion above has a plain-English question and short answer, plus a link to the full original text.