v. Town of Gulf Stream, 257 So. 3d 1036, 1040-1041 (Fla. 4th DCA 2018).

Tourist Development Council · 2026-06-09 · agenda_item

The Sumter County Board of County Commissioners (BOCC) is considering re-establishing a tourist development tax. The Tourist Development Council (TDC) will confirm the tax boundary and prepare a plan for tourist development, including anticipated revenue and a prioritized list of proposed uses for the tax revenue. This plan will detail approximate costs for specific projects or special uses, with the BOCC favoring capital improvement projects. The BOCC will hold a hearing in July to adopt an ordinance establishing the tax, consider the TDC's plan, and adopt a resolution for a ballot question by August 11, 2026. This process is currently under review, with potential for capital improvement projects to be funded by the tax. Contractors, suppliers, and service providers in construction, engineering, and related fields should monitor this development, as early engagement could provide an advantage before specific project plans, bids, and permits are finalized.

dwelling units

25 units

tax rate

2 %

rental term

6 months

revenue projection period

24 months

ballot question deadline

11 August 2026