Tourist Development Council

Purpose:

The Tourist Development Council makes recommendations to the Board of County Commissioners for the effective operation of tourism development within Highlands County or for uses of the Tourist Development Tax revenue and perform such other duties as may be prescribed by County ordinance or resolution.

Relevant Resolutions, Ordinances, and Statutes:

Section 125.0104(4)(e), Florida Statutes

Ord. No. 95-4, § 1(8-201)

DUTIES & RESPONSIBILITIES:

The Tourist Development Council shall have the following duties:

• Prior to the enactment of the ordinance levying and imposing the tourist development tax, the council shall prepare and submit to the board of county commissioners for its approval a plan for tourist development. The plan shall set forth the anticipated net tourist development tax revenue to be derived by the county for the 24 months following the levy of the tax; the tax district in which the tourist development tax is proposed; and a list, in the order of priority, of the proposed uses of the tax revenue by specific project or special use as the same are authorized by F.S. § 125.0104. The plan shall include the approximate cost or expense allocation for each specific project or special use.
• The council shall, from time to time, make recommendations to the board of county commissioners for the effective operation of the special projects or for uses of the tourist development tax revenue.
• The council shall continuously review expenditures of revenues from the tourist development trust fund and shall receive, at least quarterly, expenditure reports from the Board of County Commissioners or its designee. Expenditures which the council believes to be unauthorized shall be reported to the Board of County Commissioners and the Department of Revenue.
• The council shall perform such other duties as may be prescribed by County ordinance or resolution. 

MEETINGS:

Meetings are held quarterly on Thursdays beginning at 8:15 AM at the County Government Center, 600 S. Commerce Ave. Sebring, FL in the Commissioners Board Room on Floor 1, unless advertised otherwise. Additionally, the Council shall meet at such times and place as the chair, or designee, deems appropriate. All Tourist Development Council meetings are open to the public.

2026 regular meeting dates:

Jan. 29

April 30

Aug. 13

Oct. 29

If you are interested in receiving the agenda packet for the TDC meetings quarterly or the link to watch recordings of the meetings quarterly, please reach out to the TDC Staff to be placed on the distribution list.

MEMBERSHIP & Terms:

Members are appointed to the Tourist Development Council by the Board of County Commissioners. The Tourist Development Council is comprised of 9 members and is established pursuant to Florida State Statute Section 125.0104, which outlines composition of the board as the following:

1. County Commissioner

2-3. Elected municipal officials, one of whom shall be from the most populous municipality in the county

4-6. Persons who are involved in the tourist industry and who have demonstrated an interest in tourist development

7-9. Persons who are involved in the tourist industry and who have demonstrated an interest in tourist development, and are owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations in the county and subject to the tax

All members of the council shall be electors of the county.

The members of the council shall serve for staggered terms of 4 years. Unless otherwise approved by the Board of County Commissioners, members are limited to two consecutive terms.