Orange County moves to renew Visit Orlando’s $100 million tourism contract after audit demanded stricter controls

A major public contract amid heightened scrutiny

Orange County officials are moving forward with a renewed annual funding arrangement for Visit Orlando that exceeds $100 million, even as the county continues to address findings from a recent audit that questioned how some tourism-tax dollars were handled. The county’s Tourist Development Tax (TDT) — a levy paid by visitors through hotel and short-term lodging stays — is the primary source supporting Visit Orlando’s destination marketing work.

The audit focused on Visit Orlando’s compliance with the county’s 2019 tourism promotion agreement, examining spending and accounting practices in calendar year 2023 and identifying areas where the county said contractual rules tied to public funds were not followed. Among the central issues raised: the classification of certain TDT revenues as private funds, which are subject to fewer restrictions than public dollars.

Key audit findings and disputed classifications

County auditors said millions of dollars in tourism-tax money were improperly treated as private revenue, complicating transparency and potentially allowing spending that would not be permitted under the public-funds rules governing TDT. The audit cited questioned expenditures and practices that the county argued fell outside tourism-promotion eligibility or lacked appropriate procurement and documentation safeguards.

During subsequent public discussions, county officials also raised concerns about commingling of funds across accounts and the challenges this created for tracking allowable uses. The comptroller indicated additional years beyond 2023 could warrant review, reflecting concerns that the accounting approach may not have been isolated to a single period.

What the new deal is designed to change

County materials tied to the pending contract action describe it as a follow-up response to audit findings, aiming to tighten requirements for compliance, monitoring and accountability while keeping Visit Orlando in its long-standing role as the county’s primary tourism marketing agency.

Recent county-level discussions on TDT governance have included steps intended to increase oversight of how tourism-tax funds are allocated and monitored. Changes under consideration or already signaled in public actions include stronger reporting expectations, clearer separation of public and private revenues, and additional audit mechanisms.

Why the funding remains high-stakes

Tourism is a cornerstone of the Orlando-area economy, and TDT collections have been used not only for marketing but also for tourism-related capital projects and event recruitment. Visit Orlando has been among the largest recipients of these dollars, reflecting the county’s strategy of funding large-scale destination marketing while also supporting sports, arts and cultural initiatives through other programs.

What happens next

The county’s next steps center on formal approval and execution of an amended agreement, along with continued public review of corrective actions tied to the audit. County leaders have indicated that the goal is to preserve the economic benefits associated with visitor spending while ensuring tourism-tax revenues are managed under clearer rules, stronger internal controls and more transparent reporting.

• Contract action: approval of an amended Visit Orlando tourism promotion agreement tied to audit follow-up measures
• Audit focus: 2023 compliance review, including classification of TDT funds and questioned spending eligibility
• Oversight emphasis: clearer fund separation, stronger monitoring and ongoing accountability mechanisms

Tourist Development Tax dollars are public funds with defined allowable uses, requiring transparent accounting and documentation to demonstrate compliance.