Tourist Development Council

430 Brevard Ave Ste. 150
Cocoa, FL 32922

(321) 433-4470

Fax: (321) 433-4476

Hours of Operation
Day Hours
Monday - Friday 8:00AM - 5:00PM
Saturday - Sunday CLOSED
Address and Phone

Tourist Development Council

430 Brevard Ave Ste. 150
Cocoa, FL 32922

(321) 433-4470

Fax: (321) 433-4476

Hours of Operation
Day Hours
Monday - Friday 8:00AM - 5:00PM
Saturday - Sunday CLOSED

Tourist Development Council Tourism FAQs

What is the Tourism Tax?

The Tourist Development Tax, also known as a "bed tax", currently adds a 5% tax to short-term rentals (six months or less) of hotels, motels, apartment hotels, rooming houses, RV parks, and condominiums in Brevard County.

The Tourist Development Tax was approved by local voters in November 1986 and developed, as follows:

Tourist Development Tax Development
Effective Date% Increase% Tax
December 1, 1986 2%
December 1, 1989+1%3%
March 1994+1%4%
July 2005+1%5%

How is the Tourist Development Tax allocated?

The Brevard County Board of County Commissioners adopted Ordinance No. 17-24 on October 10, 2017, which identifies the current allocation of the Tourist Development Tax Tourist Development Tax Budget Plan, Sec. 102-119, Brevard County Code and reads as follows:

2% tax:

  1. At least 25% of the net revenue to promote and advertise tourism to Brevard County.
  2. 35% to finance beach park facilities or beach improvement, maintenance, renourishment and erosion control.
  3. Up to 35% to acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums, or auditoriums within the County, and further including museums, zoological parks, aquariums, fishing piers or nature centers which are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public within the County.
  4. Up to 10% to promote County tourism by funding tourist-oriented cultural and special events such as visual and performing arts including theater, concerts, recitals, opera, dance, art exhibitions, festivals and other tourist-related activities.
  5. An annual amount established by the Brevard County Board of County Commissioners for administrative and overhead expenses of the Board and council which shall be expended in order to properly coordinate and implement the tourist development plan.

1% tax (3rd cent):

  1. 65% to finance beach park facilities or beach improvement, maintenance, renourishment, restoration and erosion control, including shoreline protection enhancement, cleanup or restoration of inland lakes and rivers to which there is public access.
  2. 25% to acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote a zoological park.  These revenues are specifically designated to finance the design and construction of capital projects at the Brevard Zoo.
  3. 10% to fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus as County agencies or by contract with the chambers of commerce or similar associations in the County.
  4. An annual amount established by the Board for administrative and overhead expenses of the Board and council which tourist development plan for the additional one-percent tourist development tax shall be expended in order to properly coordinate and implement the additional one-percent tourist development tax.
  5. At least $350,000 and up to the entire remaining amount, minus the planned renovations, improvements, and maintenance budgeted in the Annual Plan for Capital Maintenance and Renovation, shall be budgeted and disbursed to promote and advertise tourism to Brevard County.
  6. Up to $500,000 annually shall be allocated for capital renovations, improvements, and maintenance of the Space Coast Stadium Complex or other professional sports facility, in accordance with an Annual Plan for the Capital Maintenance and Renovation approved by the Brevard County Board of County Commissioners.

1% tax (5th cent):

  1. 100% to promote and advertise tourism to Brevard County.

Can the Tourism Tax be used for anything outside of this designated allocation?

No. A proposed revision to the allocation must be reviewed and approved to be advertised to the public, presented and available for discussion and public comment at a public hearing and receive an affirmative vote of a majority plus one additional member of the Brevard County Board of County Commissioners (BCBoCC) in order to be changed.

What is the TDC?

The Tourist Development Council (TDC) is an appointed advisory council to the Brevard County Board of County Commissioners on expenditures of revenues received from the levy and imposition of the tourist development tax. The members of the TDC shall include the following:

  • The Chairman of the Brevard County Board of County Commissioners or any other member of the governing board as designated by the Chairman.
  • Two (2) members who are elected officers of a municipality within Brevard County, one of whom shall be from the most populous municipality in Brevard County, the other elected official shall not be from the same municipality.
  • Three (3) members who are owners or operators of hotels, motels, recreational vehicle parks, or other tourist accommodations of Brevard County which would be subject to the tax.
  • Three (3) members who are persons involved in the tourism industry and who have demonstrated an interest in tourism development, but who are not owners or operators of hotels, motels, recreational vehicle parks, or other tourist accommodations of Brevard County and whose activities would not be subject to the tourist tax.

What are the standing committees of the TDC?

There are five standing committees of the TDC:

  1. Marketing
  2. Beach Improvement
  3. Capital Facilities
  4. Sports Committee
  5. Cultural Committee

How are the Standing Committee members appointed?

Each committee will have at least one TDC member (who will serve as the Committee Chair) while the rest of the committee will be made up of members that are voted on and appointed by each TDC member, except for the aforementioned Chairman.

What is the role of the Tourism Development Office?

The Tourism Development Office (TDO) consists of Brevard County employees who serve as the staff for the TDC. The day-to-day operations such as promotion and advertising, visitor information services, as well as, budget preparation and financial reporting of the Tourist Development Tax revenues and expenditures are managed through the TDO. Other activities managed through the TDO include funding of beach renourishment projects, capital facilities projects, cultural marketing, zoo distribution, and Space Coast Stadium capital repairs and maintenance.

Brevard County logo

Brevard County Board of County Commissioners

2725 Judge Fran Jamieson Way Viera, FL 32940,
711 FLORIDA RELAY
(800)-955-8771

Under Florida law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public-records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.

Get In Touch

Join our mailing list to stay up to date and get the latest Press Releases and Newsletters

Subscribe Now

© 2020 Brevard County. Florida. All rights reserved.

County Webmail | Directory | Using Our Site | Privacy | ADA Notice

Contact Webmaster about this website's content, services, or technical issues.