Visit Orlando Misspending Audit: Orange County Comptroller Finds Millions in Tourist Tax Funds Misused

The TDT is a 6% tax levied on hotel rooms and short-term lodging in Orange County, generating hundreds of millions annually to promote tourism. Visit Orlando receives approximately 30% of these collections—roughly $100 million or more per year—to market Central Florida as a top vacation destination.

Key Findings from the Audit

The July 2025 audit focused initially on 2023 but highlighted patterns dating back to the current funding agreement in 2019. Auditors determined that Visit Orlando improperly classified at least $3.54 million (about 39% of reported private funds in 2023) as private revenue instead of public TDT money. Extrapolating this rate across prior years led to the roughly $20 million estimate.

Private funds have minimal restrictions and can be spent more freely, while TDT funds must support tourism promotion. By misclassifying funds, Visit Orlando allegedly used restricted public money for non-tourism purposes.

Auditors identified approximately $379,780 in 2023 expenses that did not clearly promote tourism, including:

• $20,600 for two Kia Center skyboxes during the 2023 NCAA March Madness tournament. Only eight of 48 attendees were potential clients; the rest were Visit Orlando staff, members, and elected officials.
• A $12,210 private car allowance for CEO Casandra Matej.
• Purchases such as a personal refrigerator for an executive, sneakers, and other office items.
• Other questioned spending included multi-year sustainability policy development, local luncheons, and a high-cost Michelin Guide event in New York.

Additional concerns involved inadequate return-on-investment (ROI) analyses for events, failure to follow procurement policies, commingling of funds in reserve accounts, and unapproved lobbying activities in Tallahassee.

Responses from Visit Orlando and County Officials

Visit Orlando President and CEO Casandra Matej defended the organization’s practices, noting that every dollar was accounted for and that no findings explicitly labeled the spending as “misuse.” She described the audit as an opportunity for improvement and emphasized the agency’s role in driving tourism, which supports jobs and the local economy.

Comptroller Phil Diamond and county commissioners stressed the need for greater transparency and accountability. Commissioners directed Visit Orlando to reconcile records and report back. Diamond’s office planned further review of records from 2019–2024.

In subsequent months, Visit Orlando reimbursed or reclassified millions (reports cite figures around $11 million) back into TDT accounts and entered an amended agreement with Orange County to tighten oversight, including monthly reporting and clearer spending guidelines.

Broader Context and Implications

The audit has intensified debates over the allocation of TDT funds. Some officials and legislators have pushed to redirect portions of the revenue toward infrastructure, affordable housing, or transportation needs, though the tourism industry has strongly opposed such moves.

Critics argue that with Orange County collecting record TDT revenue, stricter oversight is essential to ensure taxpayer dollars directly benefit tourism promotion rather than internal perks or non-essential expenses. Visit Orlando maintains it has delivered strong results through marketing efforts that boost visitation and economic impact.

The full audit report and ongoing county discussions underscore calls for improved contract monitoring, competitive procurement, and verifiable ROI on public spending.

This story continues to develop as Visit Orlando implements changes under the updated agreement. For the complete audit findings, refer to the Orange County Comptroller’s Office.