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County explains Tourist Development Tax structure, beach harmonization study and skate‑park planning
Summary
Officials reviewed Tourist Development Tax rules, funding flows and beach harmonization concepts; the county and city described design work and potential funding approaches for Seaside Park, Main Beach and a proposed skate‑park expansion.
County staff provided a high‑level primer on the Tourist Development Tax (TDT) district and the entities that advise and spend those funds, then reviewed recent studies and proposed projects intended to enhance Amelia Island’s beachfront and visitor amenities.
Staff explained the TDT collection is limited by current ordinance to Amelia Island accommodations and that the county’s convention and visitors bureau (CVB) receives a contracted 15% share of collections. The remaining TDT revenue typically flows into marketing/special events (65%), trade travel (10%) and beach improvements (10%), staff said. County staff cautioned that statutes and oversight (Florida Department of Revenue audits and clerk audits) impose limits on eligible uses and that the Board of County Commissioners bears legal responsibility for compliance.
Presenters summarized a 2023 destination and community enhancement strategy and said outreach included resolutions of support from off‑island municipalities. Staff said a countywide extension of the bed‑tax to generate TDT revenue beyond Amelia Island is being explored through further outreach and could be the subject of a 2026 ballot referendum; ordinance language and fund‑bucket decisions would follow any referendum outcome.
On forthcoming projects, staff described an “Amelia Island beachfront branding, parks harmonization and visitor enhancement” initiative and designs produced by consultants to standardize signage and improve park portals. The county and city said Seaside Park (Sadler approach) has been prioritized; design work under contract could produce a menu of eligible improvements for TDT funding when the program progresses. Staff also presented a concept for an expanded skate park, noting the project would likely be paid with a mix of city, county and TDT funds and that legal review would determine eligible uses. County and city officials said design and cost estimates would be advanced before firm funding commitments were made.
