Florida Ordinance Watch

State Beverage News

Highlands
Date Created: 06/12/26
Last updated: 06/12/26

Highlands County, FL to Consider Ordinance Affecting Tourist Development Tax Fee Retention

The Commission will consider Ordinance 25-26-16 amends Section 8-221 of the Highlands County Code of Ordinances relating to the collection and administration of the Tourist Development Tax. The ordinance provides for the transfer of Tourist Development Tax collection, administration, enforcement, and audit responsibilities from the Florida Department of Revenue (FDOR) to the Highlands County Tax Collector, as authorized by Section 125.0104, Florida Statutes. The Highlands County Tourist Development Council recommended the transfer on October 30, 2025, and the Highlands County Tax Collector has agreed to assume these responsibilities. By collecting locally, this change is expected to improve customer service, increase local oversight, and allow a more streamlined remittance of revenues. The proposed changes would become effective for the October 2026 collection period, with returns due beginning November 1, 2026.

Issue History
06/12/26	The Commission will hold public hearing at the 6/16/26 meeting.

Related Documents
	6/16/26 Background
	6/16/26 Meeting Agenda