Leon County Board of County Commissioners Agenda Item#12   July 14, 2026

To:	Honorable Chairman and Members of the Board
From:	Vincent S. Long, County Administrator
Title:	Approval of a County Film and Television Incentive Program

 

 

Review and Approval:	Vincent S. Long, County Administrator
Department/Division Review and Approval:	Ken Morris, Assistant County Administrator Mathieu Cavell, Director, Community Relations & Resilience
Lead Staff/ Project Team:	Kerri L. Post, Director, Division of Tourism Scott Lindeman, Senior Marketing Director, Division of Tourism

 

 

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Statement of Issue:

This item recommends establishing a three-year County Film and Television Incentive Program (Program) funded at $125,000 a year by the Tourist Development Tax and administered by the Division of Tourism.  The Program would offer performance-based awards to film and television productions that film in Leon County, paying out only after a production completes filming, generates overnight stays, delivers marketing that showcases Leon County to audiences outside the local market, and confirms distribution to TV and media platforms and audience reach.

Fiscal Impact:

This item has a fiscal impact.  This item authorizes an appropriation of $125,000 from Tourist Development Tax revenue to support the Program in FY 2026.  A Budget Amendment is provided to appropriate available Tourism reserves to establish the program budget for FY 2026.  No General Revenue funding will be used to implement the Program.  All funds are performance-based and will be paid as a single reimbursement upon verified completion of deliverables.  Future funding for the three-year pilot period through Fiscal Year (FY) FY 2028 will be determined by the Board through the annual budget process.

Staff Recommendation:

Provided on the following page.

 

 

Staff Recommendation:

Option #1:       Approve the establishment of a County Film and Television Incentive Program as a three-year pilot (FY 2026 – FY 2028) with an annual appropriation of $125,000 from Tourist Development Tax revenue, consistent with the County's adopted Tourist Development Plan.

Option #2:       Direct staff to develop, finalize and implement the Film and Television Incentive Program framework, including eligibility standards, the method for scoring applications on tourism marketing value, mandatory tourism marketing deliverables, distribution to TV/media platforms, and recognized categories of qualifying production expenditure with input from the Tourist Development Council.

Option #3:       Authorize the County Administrator to approve and execute agreements with qualifying productions under the Film and Television Incentive Program, and any modifications or amendments thereto, in a form approved by the County Attorney, consistent with the design elements established by this item and the Program framework finalized by staff.

Option #4:       Approve the Resolution and associated Budget Amendment (Attachment #1).

 

 

Report and Discussion

 

Background:

This item recommends establishing a three-year County Film and Television Incentive Program (Program) funded at $125,000 a year by the Tourist Development Tax and administered by the Division of Tourism.  The Program would offer performance-based awards to film and television productions that film in Leon County, paying out only after a production completes filming, generates overnight stays, delivers marketing that showcases Leon County to audiences outside the local market, and confirms distribution to TV and media platforms and audience reach.  It builds on the County's longstanding role as the local film office and on the Tourist Development Plan, which has identified film as a tourism focus for more than a decade.  The Program would take effect upon Board approval and could begin supporting qualifying productions in FY 2026, with detailed Program guidelines finalized and implemented with input from the Tourist Development Council (TDC).  A Budget Amendment is provided to appropriate available Tourism reserves to establish the program budget for FY 2026.

 

The establishment of a County Film and Television Incentive Program advances the following FY 2022 – FY 2026 Strategic Initiative and Bold Goal:

• Evaluate the feasibility of a Leon County film incentive program by analyzing peer models, projected economic impacts, administrative requirements, funding options, and performance metrics.  (2026-105)
• Grow the five-year tourism economy to $5 billion.  (BG1)

This Strategic Initiative and Bold Goal align with the Board's Economy Strategic Priority:

• (EC4)  Grow our tourism economy, its diversity, competitiveness, and economic impact.

 

As part of the Board's January 26, 2026 Annual Retreat, the Board adopted a Strategic Initiative directing staff to evaluate the feasibility of a Leon County film incentive program.  Following that direction, staff conducted a comprehensive review of peer programs across Florida.  This item presents staff's evaluation and a proposed Program framework for the Board's consideration.

Leon County's tourism economy has more than doubled since 2010, reaching approximately $1.4 billion in annual economic impact and 2.6 million annual visitors.  Tourist Development Tax revenues support the Division of Tourism's (Division) destination marketing operations and existing grant programs (sports, special event and legacy).  For more than a decade, the Division has also served as the local film office, providing location scouting, permitting and logistical support to productions filming in the County, and it participates in Film Florida, the State's screen production industry association.

The Leon County Tourist Development Plan, adopted by Ordinance 15-01 in February 2015, and currently codified in Article XX., Division 2., Section 11-710 of the Leon County Code , has identified film as a tourism marketing focus area for more than a decade, including naming film producers as a target of the County's tourism direct-sales activity.  However, the Division's role has been limited to operational liaison without a formal incentive program.  This Program would formalize that focus.

Leon County's academic infrastructure complements the Division's operational capacity:

• Florida State University's (FSU) College of Motion Picture Arts is ranked 14th nationally and fourth among public film schools (The Hollywood Reporter, 2025), with more than 96% graduate employment.
• Florida Agricultural & Mechanical University's (FAMU) School of Journalism & Graphic Communication was the first nationally accredited Historically Black College and University journalism program.
• Tallahassee State College (TSC) offers a Digital Media Associate in Science degree preparing graduates for entry-level production crew roles.

Together, these institutions create a student-to-professional progression that distinguishes Leon County from most Florida county film markets.

 

Florida's Film Production Landscape

The landscape for film and television production in Florida shifted following the 2016 sunset of the state-level incentive program, which had provided $296 million in tax credits.  The state's Office of Film and Entertainment was subsequently dismantled, and no new statewide incentive legislation has been enacted since.  A 2021 state analysis estimated that program returned about seven cents in new state tax revenue per dollar of credit, a central reason the Legislature let it lapse (Florida Office of Economic and Demographic Research, 2021).  The proposed County Program is built differently:  it is capped at $125,000 per year and is performance-based, paying only for verified results, namely overnight stays, tourism marketing and confirmed distribution to TV and media outlets, rather than open production tax credits.

According to Film Florida, the State's production activity has declined from third nationally to outside the top 20.  In the absence of state-level action, at least seven Florida counties have established local programs, with four (Orange, Hillsborough, Pinellas and Palm Beach) using Tourist Development Tax revenue consistent with Section 125.0104(5)(a)3, Florida Statutes.  The most recent is Orange County's $25 million, five-year program approved in November of 2025.

As a geographic neighbor to Leon County, Georgia maintains one of the world's most aggressive film production incentive programs, offering up to a 30% uncapped tax credit at an approximate $1 billion annual state cost.  Florida counties cannot compete at that scale.  Leon County is instead positioned to leverage what few Florida markets can replicate:  a capital-anchored production environment that already draws regular filming activity, paired with a nationally recognized academic talent pipeline.  The proposed Program would convert that combination into a sustained tourism marketing asset for the County.

 

Analysis

The Board may wish to consider whether to add a Tourist Development Tax–funded County Film and Television Incentive Program to the Division of Tourism's existing portfolio of performance-based grant programs.  Staff recommends approval of a three-year pilot program at $125,000 per year, structured as a performance-based incentive program under Section 125.0104(5)(a)3, Florida Statutes, and consistent with the film and direct-sales activity already identified in Leon County's adopted Tourist Development Plan.

Three factors support recommending this Program now:

• A shifting landscape.  The 2016 sunset of Florida's statewide film incentive program and the subsequent dismantling of the state's Office of Film and Entertainment have shifted production recruitment to local jurisdictions, with at least seven Florida counties establishing programs in response.
• Authority and assets already in hand.  Leon County's combination of an existing in-house film office function, established academic production training programs, and a Tourist Development Plan that identifies film and film producers as a direct-sales target, positions the County to launch an effective program at a pilot scale under authority it already holds.
• Proven administrative capacity.  The Program would not be a grant program, but it would operate under the same disciplines the Division of Tourism already applies to its performance-based grants, performance-based reimbursement and verified outcome measures.  The Division's experience administering its sports events, special and signature events and legacy event programs positions staff to manage the Program successfully from day one, within existing staff resources and the operational, procurement and reporting standards already in place.

The sections that follow describe peer county program structures, the legal authority for the proposed Program, the proposed Program structure and the implementation timeline.

 

Peer County Comparison

Several Florida counties currently fund film incentive or marketing grant programs using Tourist Development Tax revenue, and serve as the most relevant precedents for the proposed Leon County Program:

• Orange County launched a $25 million, five-year Tourist Development Tax–funded program in November of 2025, with applications opening in March of 2026.  As the newest peer program, Orange County structures its scoring with the substantial majority of points weighted to tourism promotion criteria, requires hotel room nights and county branding, and disburses funds in two phases tied to verified completion and verified distribution, establishing the clearest Tourist Development Tax authority of any Florida county program.
• Hillsborough County's Film Tampa Bay operates a marketing grant of up to 10% of qualifying spend, capped at $150,000 per project.  The program is framed explicitly as a "marketing grant" aligned with the statutory definition of "Promotion" under Florida Statutes.  The annual program budget is approximately $1.5 million.
• Pinellas County's FilmSPC (St. Pete-Clearwater) offers up to a 15% base rebate with an additional 15% tourism uplift available, capped at $300,000 per project, with an approximate $100,000 minimum local spend.  The annual budget is approximately $1 million.

Across these programs and consistent with state law, common accountability mechanisms include:  minimum local spend requirements; per-project caps; tourism-centric deliverables, including on-screen exposure and county branding; hotel room night generation; and post-production verification before disbursement.

Legal Authority

The Program rests on the County's own adopted Tourist Development Plan (Plan), not on any new authority:

• The Plan already names film.  Adopted by Ordinance 15-01 (2015) and codified in Article XX., Division 2., Section 11-710 of the Leon County Code, the Plan has identified film as a tourism focus for more than a decade and, in its Direct Sales section, lists "film producers" among the audiences for the County's direct-sales activity:  "Direct sales involves a host of activities directed at conference planners, travel agents, tour operators, consumers, film producers, sports promoters and others as identified."
• No amendment required.  Because the Program gives effect to a function the Plan already recognizes, it proceeds under the Plan as adopted.  The annual allocation would be reconciled through the TDC and the County's normal budget processes, with operating procedures finalized by staff.
• Statutory consistency.  The Program is consistent with Section 125.0104(5)(a)3, Florida Statutes, which authorizes the use of Tourist Development Tax revenue to promote and advertise tourism.  The Program's mandatory deliverables, identifiable Leon County locations on screen distributed to audiences outside the Tallahassee designated market area, documented hotel room nights, the Leon County Tourism Identifier in production credits, and promotional content for the Division of Tourism, establish that tourism-promotion purpose, and funds are disbursed only as performance-based reimbursements upon verified performance.

 

Proposed Program Structure

The Program is a performance-based incentive program tied to tourism marketing performance.  Tourist Development Tax revenue goes to qualified productions only as performance-based reimbursements after the production performs and its tourism marketing deliverables are verified, including locations showcased on screen, hotel room nights generated, County branding in production credits and promotional content delivered to the Division of Tourism.

Production activity already occurs regularly in Leon County, driven in part by serving as the State Capitol and the State's centers of government and policy.  Productions filming political backdrops, news content and institutional storylines often pass through for short shoots with limited opportunity to feature the County's broader assets.  The Program would allow the County to capitalize on these inherent production moments by incentivizing the inclusion of Leon County's prominent landmarks, features and destinations on screen, growing the County's profile as a film and television production destination while delivering verifiable tourism marketing value.

The following design elements are established by this item and will be implemented through a Program framework developed and finalized by staff:

• Tiered structure.  The Program will be structured in tiers differentiated by production type and scale, with each tier subject to a minimum qualified local spend threshold and a per-project cap.
• Tourism-weighted scoring.  Applications may be submitted before or during production and are scored on the tourism marketing value the production commits to deliver, with the substantial majority of points allocated to tourism marketing criteria, on-screen destination exposure, hotel room night generation, distribution and audience reach, and promotional deliverables, and a minimum threshold below which a production is ineligible regardless of local spend.  Scoring also recognizes productions that commit to hiring FSU, FAMU and TSC students and graduates, formalizing the County's academic talent pipeline as a Program priority.
• Performance-based disbursement.  Disbursement is a single reimbursement paid after the production is complete and all deliverables are verified, with no advance payments and no funds at risk prior to performance.  Payment is released once the production verifies its qualifying expenditures, hotel room nights, on-screen Leon County locations and student and graduate hires, together with proof that the production reached an audience through distribution, a major festival screening outside Florida, a broadcast or streaming airing, or a premiere held in Leon County.
• Mandatory tourism deliverables.  Every funded production must deliver:  a favorable portrayal of the destination; identifiable Leon County locations on screen distributed to audiences outside the Tallahassee designated market area; documented hotel room nights during principal photography; the Leon County Tourism Identifier in production credits; promotional stills and B-roll for the Division of Tourism; and distribution verification.
• Recognized categories of qualifying expenditure.  Following the Orange County model, and consistent with Section 125.0104(5)(a)3., F.S., for the purpose of promotion and advertising of tourism in this state, the Program's required tourism marketing and distribution will be treated as conditions of funding rather than reimbursable costs.  Reimbursable expenditures for program administration are: (1) qualifying in-county production spend, prioritizing local vendors; and (2) qualifying local payroll for verified Leon County residents working on the production from pre-production through post-production.  Hiring of current students and recent graduates of FSU, FAMU and TSC is recognized in scoring, with verification by enrollment or graduation records as defined in the Program guidelines.  Production equipment or services not available from a local vendor may qualify when sourced elsewhere.  General corporate overhead, the production company's own marketing or advertising spend, and undocumented or unverifiable costs are not eligible.
• Eligible productions.  The Leon County Program excludes certain categories included in some peer programs, including live events, news and current-events programming, political advertising and programming, gambling-related productions, and adult content.
• Verification and accountability.  The Division of Tourism verifies completion of mandatory deliverables through documented expenditure records, distribution confirmation, and review of on-screen content and promotional materials.
• Review and oversight.  Division of Tourism staff score applications against the criteria, and staff report Program activity to the TDC as part of the Council's regular review of tourism expenditures.

 

Table #1 indicates how the Program would operate at the recommended scale.  The details are illustrative and subject to refinement.  Final tiers, thresholds, rates and caps will be finalized by staff within the Board-approved appropriation.  Tier 1 covers high-impact television commercials; Tier 2 covers theatrical features, made-for-television and streaming episodic productions, pilots and animation.

Table #1:  Program Tiers and Elements

Element	Tier 1 — TV Commercial	Tier 2 — Television & Film
Minimum local spend	$25,000	$100,000
Rebate rate	10% of qualifying spend and payroll	10% of qualifying spend and payroll
Per-project reimbursement cap	$15,000	$100,000
Minimum hotel room nights	25	50

 

Two safeguards apply across both tiers.  First, no more than $100,000 of any individual's salary may be counted toward a production's reimbursable payroll, keeping the Program's support focused on local crew employment rather than high-end salaries.  Second, every application must earn a minimum tourism-value score to be eligible; local spending alone, without sufficient tourism marketing value, does not qualify a production.

Implementation Timeline

Should the Board approve the Program, staff would finalize the qualifying criteria, the scoring method and the form of agreement, and agreements, in a form approved by the County Attorney, which could be executed with qualifying productions filming in Leon County during the remainder of FY 2026, with reimbursement drawn from the FY 2026 appropriation as milestones are verified.  Staff is aware of an interested production that, based on the proposed criteria, could be eligible for a performance-based award of up to $100,000 under the proposed Tier 2 parameters.  Should the Board approve the Program, staff will engage the production and develop a performance-based agreement in coordination with the County Attorney's Office, subject to the same criteria, scoring and verification requirements applicable to any applicant.  If approved, the Budget Amendment appropriates available Tourism reserves to establish the $125,000 program budget for FY 2026.  This item also seeks Board authorization to appropriate $125,000 in the FY 2027 Tentative Budget.  Beginning with the FY 2028 budget cycle, the Program's annual allocation would be reconciled through the TDC budget process, and staff would report Program activity to the Council.

 

Conclusion

The proposed Program is a well-timed step in formalizing Leon County's longstanding role as a film office, elevating it from operational liaison to structured tourism marketing partner.  It gives effect to a focus the County's own Tourist Development Plan has carried for more than a decade, which names film producers among the targets of the County's direct-sales activity.  The Program dedicates a performance-based annual investment of Tourist Development Tax revenue that draws on the County's academic talent pipeline, its existing tourism grant infrastructure and its seat as the State Capitol, attracting film and television production and delivering verifiable tourism marketing reach in markets the County does not currently reach.  A comprehensive review of the pilot program will be brought back to the Board as part of the FY 2029 budget development process to determine whether to continue, modify, expand, formalize or discontinue the Program.

 

Options

1. Approve the establishment of a County Film and Television Incentive Program as a three-year pilot (FY 2026 – FY 2028) with an annual appropriation of $125,000 from Tourist Development Tax revenue, consistent with the County's adopted Tourist Development Plan.
2. Direct staff to develop, finalize and implement the Film and Television Incentive Program framework, including eligibility standards, the method for scoring applications on tourism marketing value, mandatory tourism marketing deliverables, distribution to TV/media platforms, and recognized categories of qualifying production expenditure with input from the Tourist Development Council.
3. Authorize the County Administrator to approve and execute agreements with qualifying productions under the Film and Television Incentive Program, and any modifications or amendments thereto, in a form approved by the County Attorney, consistent with the design elements established by this item and the Program framework finalized by staff.
4. Approve the Resolution and associated Budget Amendment (Attachment #1).
5. Do not approve the establishment of a County Film and Television Incentive Program.
6. Board direction.

 

Recommendation:

Options #1 through #4

 

Attachment:

1. Resolution and associated Budget Amendment