On October 19, Orange County commissioners voted 6 to 1 to advance approximately $786 million in proposed tourist development tax funding for 13 projects and programs. On November 6, the Tourist Development Council voted 5 to 4 to recommend the same package. The plan is expected to return to the Board of County Commissioners for final consideration on December 1.
The package includes major investments in performing arts, museums, sports facilities, cultural programs and tourism infrastructure. It does not include a dedicated commercial music venue or direct funding for a for-profit music festival. That distinction helps explain how live music currently fits within the county’s tourism funding structure.
What the Tax Is, and What It Cannot Pay For
The tourist development tax is a 6 percent charge on the total lodging bill at hotels, motels and short term rentals in Orange County. Visitors pay it; residents mostly do not, unless they book a local room. The county reports collections of $384.6 million in fiscal year 2024 to 2025, the highest in the tax’s history.
Florida Statute 125.0104 sets the outer limits, and the county publishes its own breakdown cent by cent. The first four cents cover convention center debt and operations, tourism promotion, the county tourism development plan, and arts. The fifth and sixth are committed to convention center and arena debt and to further tourism promotion. The county is equally plain about the other side: these dollars cannot go to schools, public safety, housing or road maintenance. Money that must demonstrably serve tourism tends to end up in buildings and events countable as visitor draws.
The Thirteen Projects, Including One in Apopka
The largest proposed allocation is for the Dr. Phillips Center for the Performing Arts master plan, at $350 million in bonds to be issued by the City of Orlando. That figure was reduced during the October meeting from the $400 million the mayor had recommended, after District 3 Commissioner Mayra Uribe moved to reduce it and point the difference toward smaller projects in Ocoee and Winter Garden.
Other proposed allocations, as reported after the vote, include $75 million for the Application Review Committee grant program from 2029 to 2033, $60 million for the Eatonville Museum of Culture and History, and $46 million for a soccer stadium and track facility at the University of Central Florida.
The item closest to home is a proposed $12 million for the Orange Audubon Natural History Museum at Apopka Birding Park, beginning in 2027. We have written before about the size of room Central Florida has relatively few of, and public capital at this scale is one of the mechanisms that can shape the region’s venue landscape over time. Two further lines matter for music. Arts and Cultural Affairs funding is proposed to rise from 5 percent to 6 percent of the first four cents in 2027, about $3 million more per year. And the Creative City Project’s IMMERSE festival is recommended for $12.5 million, an event its organizers describe as free to enter with a paid ticket for full access.
How the Cultural Tourism Grant Program Works
Alongside the capital list, Orange County runs a recurring Cultural Tourism grant program through its Office of Arts and Cultural Affairs, funded by tourist development tax revenue and managed day to day by United Arts of Central Florida. For fiscal year 2027 the program’s own materials put the pool at $5.5 million, with requests capped at $200,000, $105,000 or $58,000 depending on the size of the applicant.
The eligibility rules are where this gets concrete. An applicant must be a 501(c)(3) nonprofit in good standing, or an accredited museum meeting the same conditions, and must have held that status at least three years. It must have delivered an event in Orange County within the previous five years. Events must be in Orange County and open and promoted to the public. Large requests require a one to one cash match.
The program is designed for established nonprofit cultural organizations, and the county publishes its criteria openly and applies them to all applicants. A for-profit promoter staging a one day festival is not an eligible applicant.
The application period for 2027 events closed on July 9, 2026. Future funding cycles may offer opportunities for eligible nonprofit cultural organizations, but the current program does not provide a direct application path for a for-profit festival.
What This Tells Us, and What It Does Not
The structure of the package reflects how tourist development tax funding is designed. Several factors help explain it.
- Capital projects leave durable, publicly owned assets behind. A museum or a stadium stands for decades; a one day festival, however well attended, does not.
- The framework favors what can be documented as tourism infrastructure. Nonprofits carry audited finances, IRS filings and multi year records, which makes them easier to underwrite with public money.
- Tourism promotion, a large share of the tax, reaches events through marketing rather than grants, and does not appear on a project list.
The shape of the list appears to reflect which kinds of organizations are structured to receive public capital. Live music can still benefit through performing arts organizations, nonprofit cultural events, public venues and tourism marketing that promotes Central Florida as a destination. We did not review internal county scoring documents or the deliberations behind individual recommendations, so this is our analysis rather than a confirmed fact.
What Happens Next
On November 6, the Orange County Tourist Development Council voted 5 to 4 to recommend the proposed package. The plan is expected to return to the Board of County Commissioners for final consideration on December 1. Until that vote takes place, the allocations should be described as proposed or recommended rather than final commitments.
Our Perspective
Sunset Country Fest is a commercial, ticketed event in Orange County and is not eligible to apply directly for the Cultural Tourism grant described above. This article is intended to explain how the current funding structure works and where commercial live music events fit within it.
Related reading: the federal all in ticket pricing rule and our CMA professional membership.
Frequently Asked: Who Pays Orange County’s Tourist Development Tax?
The tax is paid by guests booking qualifying short-term accommodations in Orange County, including hotels, motels and vacation rentals. Most payers are visitors, although Orange County residents also pay it when booking a qualifying local stay.
Sunset Country Fest takes place on Saturday, April 3, 2027, at the Apopka Amphitheater, 3710 Jason Dwelley Pkwy, Apopka, FL 32712. Gates open at 2:00 PM.
The Sunset Country Fest 2027 lineup will be announced on November 15 at 11:00 AM Eastern.
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Sources & References
- Orange County Government, Tourist Development Tax overview and task force page
- Orange County Government press release, June 30, 2026, reconvening the TDT Citizen Advisory Task Force
- Spectrum News 13, October 19, 2026, Orange County approves TDT funding for 13 projects and programs
- Central Florida Public Media, October 20, 2026, on the vote and the Dr. Phillips reduction
- Orange County Office of Arts and Cultural Affairs and United Arts of Central Florida, FY27 Cultural Tourism grant workshop materials
- Creative City Project, IMMERSE 2026 frequently asked questions
How much tourist development tax funding has Orange County advanced?
On October 19, 2026, commissioners voted 6 to 1 to advance approximately $786 million in proposed funding for 13 projects and programs. On November 6, the Tourist Development Council voted 5 to 4 to recommend the package, which is expected to return to the Board of County Commissioners for final consideration on December 1.
Can a commercial music festival apply for Orange County cultural tourism grant money?
Under the program’s published rules, applicants must be 501(c)(3) nonprofits in good standing for at least three years, or accredited museums, with events held in Orange County and open to the public. A for profit festival does not meet those criteria. Anyone considering an application should confirm current rules with the Orange County Office of Arts and Cultural Affairs.
Is any Apopka project included in the proposed funding?
Yes. The Orange Audubon Natural History Museum at Apopka Birding Park is proposed for $12 million beginning in 2027, the only Apopka item among the 13.
Disclaimer: Important Notice
The information published in this article is based on publicly available data from official sources, press releases, and music industry publications available at the time of writing. Tour dates, ticket prices, venue details, setlists, album release schedules, award nominations, lineup announcements, and all other details referenced in this article are subject to change at any time without prior notice.
Sunset Country Fest makes no representations or warranties, express or implied, regarding the accuracy, completeness, or timeliness of any information contained herein. All changes, cancellations, rescheduling, postponements, or modifications to any events, releases, tour dates, award results, or announcements referenced in this article are the sole responsibility of the artists, record labels, talent agencies, concert promoters, venues, and any other third parties involved.
Sunset Country Fest shall not be held liable for any decisions, travel arrangements, ticket purchases, or other actions taken by readers based on the information published here. We strongly encourage all readers to verify current details, including dates, venues, ticket availability, and event status, directly through official artist channels, venue box offices, and authorized ticketing platforms before making any plans or purchases.
Last updated: November 9, 2026 · Sunset Country Fest Editorial Team · Contact Us