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Franklin County adopts TDC spending plan, clears path to use tourist taxes for infrastructure projects
Summary
The Franklin County Board of County Commissioners unanimously adopted a two-year Tourist Development Council spending plan that, under a 2025 statutory change, allows certain public-facility infrastructure projects to be paid in part with tourist-development taxes if conditions are met. The board updated ordinance language and discussed a possible future ballot measure on the tourist tax.
The Franklin County Board of County Commissioners on Dec. 17 adopted a two-year Tourist Development Council (TDC) spending plan and amended ordinance language to align with state statute changes that permit limited use of tourist-development taxes for public-facility and infrastructure projects.
The unanimous 5-0 vote followed a time-certain public hearing. County Attorney Michael Shuler recommended revising the draft language to specify that "at least 40% of sales tax proceeds will be budgeted for promotion and advertisement," and the board approved the change as part of the ordinance.
The board and staff described a 2025 change to Florida law that allows fiscally constrained counties to use tourist-development tax revenue for certain Section 6 public-facility projects, provided several conditions are met: (1) the governing board approves use for public facilities by a vote of at least two-thirds of its membership, (2) no more than 70% of the cost of a proposed public facility may be paid with tourist tax revenues with remaining sources identified and confirmed, (3) at least 40% of all tourist tax revenues collected must be spent to promote and advertise tourism, and (4) the Tourist Development Council must pay for an independent professional analysis demonstrating the project's positive impact on tourist-related businesses.
County staff and the TDC circulated a draft spending plan beginning in October and the Tourist Development Council approved the draft at its Nov. 12 meeting. The plan lists conceptual Section 6 projects the county could consider—examples discussed at the hearing included seawall and ramp repairs on St. George Island, boat-ramp and ADA dock improvements (Patton Drive, Old Ferry Dock, Indian Creek), park upgrades (Sylvester Williams Park, Vrooman Park, Gene Sewell Park), multi-use path resurfacing phases, parking improvements in downtown and beach areas, and drainage improvements in commercial districts.
TDC administrator Mr. Solomon told the board that from fiscal years 2021 through 2025 the TDC spent about $11.4 million countywide on eligible projects and activities. Commissioners discussed the process and next steps, including the need for statutory findings before any Section 6 project proceeds and potential review by the state attorney general on eligibility of particular elements. Chairman Ricky Jones and other members noted that work on local channels and boat ramps has been a recurring priority.
Commissioners also discussed placing an increase in the tourist tax on a future ballot; Commissioner questions and staff remarks made clear the board had not taken any vote to raise rates at this meeting. Attorney Shuler said he would draft ballot language if and when the board directs him to do so.
The ordinance adoption is the procedural step required to implement the two-year spending plan; specific projects will require separate approvals, funding confirmations and any independent economic analysis required under statute.
Next steps: staff will follow statutory procedures for any Section 6 project proposals, the TDC will complete required analyses for projects that the board wishes to consider, and Attorney Shuler will prepare ballot language if the board later chooses to pursue a tax-rate change.
