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Visit Orlando audit findings are ‘not good news for taxpayers,’ Carlos Guillermo Smith said

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A new Orange County audit is raising concerns about Visit Orlando’s spending public money on everything from the CEO’s car allowance to arena sky boxes and a $75,000 Michelin event in New York City as the probe questions the organization’s return on investment for Central Florida.

Visit Orlando (VO) receives $100 million annually from the countywide hotel tax — otherwise known as the tourist development tax (TDT) — to advertise Central Florida tourism. Still, the audit accused the organization of inappropriately spending some of that public money. The 66-page audit released Tuesday by Orange County Comptroller Phil Diamond’s office comes as VO is facing growing scrutiny from local officials who are pushing to use the millions of hotel tax revenue to expand SunRail or toward other community problems.

“The long-awaited audit of @VisitOrlando is out — and it’s not good news for taxpayers. Improper use of public $$, lavish spending, questionable ROI,” wrote Sen. Carlos Guillermo Smith, an Orlando Democrat who sponsored legislation to reform TDT this Session.

Meanwhile, VO leaders defended the organization and insisted they are good stewards of taxpayer money, although they acknowledged they are willing to make changes based on the audit’s findings.

“Recognizing that audits are opportunities to learn and improve processes, Visit Orlando has already worked through and implemented many of these new requests and will be working with the county to clarify others. We value our work and partnership with Orange County, which continues to result in significant economic and community impact,” CEO Casandra Matej said in a statement.

The audit found VO spent $860,000 on three luncheons in 2023 to celebrate VO’s milestones and discuss the tourism trends as well as $20,600 for two Kia Center sky boxes at the 2023 NCAA March Madness tournament. 

For the arena boxes, “Only eight of the 48 attendees were potential clients. The rest were VO staff, VO members, and elected officials,” the audit said. “As only eight clients attended, the second sky box does not appear necessary for entertaining clients and should not have been paid for with TDT Funds.”

Matej responded to the audit by saying the sky boxes were used for “client engagement and tourism sales at a high-visibility national event which had an economic impact on our community.”

Another time, VO spent $75,000 on taxpayer money to showcase a Michelin-starred Orlando restaurant in New York City — a questionable return on investment, the audit said.

“We identified several events where the ROI was unclear, primarily due to their geographical location. One example is the Michelin Event held in New York City, which was intended to promote tourism by showcasing a Michelin-starred Orlando restaurant. The event was marketed as featuring Capa, an Orlando restaurant. It was held at The Musket Room in New York City and primarily featured dishes prepared by The Musket Room’s chefs,” the audit said. “This dinner, which hosted 40 guests, was paid for with TDT Funds totaling $75,000 — $1,875 per guest. Given that the event was held out of state and did not prominently feature the promoted Florida restaurant, we question whether it delivered sufficient value in terms of promoting Orange County tourism.”

Matej argued it was not a “dinner” but an ‘expansive media event” leading to promoting Orlando in People Magazine, Travel + Leisure and Michelin Guide website, equal to a $5.7 million media value.

VO also paid Matej’s $12,210 car allowance from the hotel tax proceeds, the audit said in addition to “$6,505 of TDT Funds on architectural design, a personal refrigerator for its COO’s office, and posters and window clings for non-client-facing areas — none of which promote tourism.”

The audit’s finding said the county did not appropriately monitor VO and also pointed out the county government has not done an independent economic analysis on VO.

“This analysis could enable the BCC (Board of County Commissioners) to better understand the benefits and costs associated with its spending on VO and other TDT recipients,” the audit said, adding, ““VO has received more than $100 million in TDT Funds every year since 2022. This amount has regularly increased. This Agreement is the County’s largest annual TDT commitment and warrants ongoing oversight.”

Among the audit’s findings was VO inappropriately classified several million dollars from the hotel tax as private dollars and then failed to reimburse hotel tax money. 

“VO commingled TDT and Private Funds in one reserve account. As of Dec. 31, 2023, the account had a balance of $15 million. We confirmed that 52% of the amount had been transferred from TDT Funds, and only $875,000 had been transferred from Private Funds,” the audit said. “VO is unable to provide evidence of the source of funds for the remaining balance of $6,367,794.”

VO also appeared to be lobbying state lawmakers without county board approval, the audit said.

In March 2023 Matej spoke with lawmakers about bills impacting TDT and VISIT FLORIDA’s future, according to the audit.

When reached for comment, Orange County Mayor Jerry Demings said he accepted the audit’s results.

“It is my expectation that Visit Orlando will fully comply with all audit recommendations, Demings said.

Matej defended VO in a statement, saying VO worked collaboratively with the comptroller’s office for the audit and she was proud of her organization’s “ongoing commitment to transparency and financial accountability.”

“Visit Orlando is a good steward of the funding it receives, both TDT and non TDT, which directly supports our mission to inspire, promote and grow global travel to Orlando for economic and community benefit. The audit centers primarily on new requests to re-classify funds (for accounting purposes) to our non TDT account. We’re working with the county on some of these re-classifying requests as a majority of funds did not originate from hotel tax collections and nearly half of the funds in discussion were a COVID era tax credit,” her statement said. “In addition, recommendations were made to update certain processes and procedures that were not addressed in previous audits.”

VO, whose job is to market Central Florida to grow tourism, received more than $100 million from a portion of the county hotel tax in 2023. That year, the hotel tax brought in $353 million in revenue as tourism is big business in Orlando, home of Disney World, Universal Orlando Resort and SeaWorld Orlando.

This year, state legislators eyed tapping the hotel tax money for public transportation or to lower property taxes. But during the last-minute budget process this Session, the Legislature ultimately nixed an hotel tax reform and kept things status quo.


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Debra Tendrich turns ‘pain into policy’ with sweeping anti-domestic violence proposal

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Florida could soon rewrite how it responds to domestic violence.

Lake Worth Democratic Rep. Debra Tendrich has filed HB 277, a sweeping proposal aimed at modernizing the state’s domestic violence laws with major reforms to prevention, first responder training, court safeguards, diversion programs and victim safety.

It’s a deeply personal issue to Tendrich, who moved to Florida in 2012 to escape what she has described as a “domestic violence situation,” with only her daughter and a suitcase.

“As a survivor myself, HB 277 is more than legislation; it is my way of turning pain into policy,” she said in a statement, adding that months of roundtables with survivors and first responders “shaped this bill from start to finish.”

Tendrich said that, if passed, HB 277 or its upper-chamber analogue (SB 682) by Miami Republican Sen. Alexis Calatayud would become Florida’s most comprehensive domestic violence initiative, covering prevention, early intervention, criminal accountability and survivor support.

It would require mandatory strangulation and domestic violence training for emergency medical technicians and paramedics, modernize the legal definition of domestic violence, expand the courts’ authority to order GPS monitoring and strengthen body camera requirements during investigations.

The bill also creates a treatment-based diversion pathway for first-time offenders who plead guilty and complete a batterers intervention program, mental-health services and weekly court-monitored progress reporting. Upon successful completion, charges could be dismissed, a measure Tendrich says will reduce recidivism while maintaining accountability.

On the victim-safety side, HB 277 would flag addresses for 12 months after a domestic-violence 911 call to give responders real-time risk awareness. It would also expand access to text-to-911, require pamphlets detailing the medical dangers of strangulation, authorize well-check visits tied to lethality assessments, enhance penalties for repeat offenders and include pets and service animals in injunctions to prevent coercive control and harm.

Calatayud called it “a tremendous honor and privilege” to work with Tendrich on advancing policy changes “that both law enforcement and survivors of domestic abuse or relationship violence believe are meaningful to protect families across our communities.”

“I’m deeply committed to championing these essential reforms,” she added, saying they would make “a life-or-death difference for women and children in Florida.”

Organizations supporting HB 277 say the bill reflects long-needed, practical reform. Palm Beach County firefighters union IAFF Local 2928 said expanded responder training and improved dispatch information “is exactly the kind of frontline-focused reform that saves lives.”

The Florida Police Benevolent Association called HB 277 a “comprehensive set of measures designed to enhance protections” and pledged to help advance it through the Legislature.

The Animal Legal Defense Fund praised provisions protecting pets in domestic violence cases, noting research showing that 89% of women with pets in abusive relationships have had partners threaten or harm their animals — a major barrier that keeps victims from fleeing.

Florida continues to see high levels of domestic violence. The National Coalition Against Domestic Violence estimates that 38% of Florida women and 29% of Florida men experience intimate-partner violence in their lifetimes — among the highest rates in the country.

With costs rising statewide, HB 277 also increases relocation assistance through the Crimes Compensation Trust Fund, which advocates say is essential because the current $1,500 cap no longer covers basic expenses for victims fleeing dangerous situations.

Tendrich said survivors who contributed to the bill, which Placida Republican Rep. Danny Nix is co-sponsoring, “finally feel seen.”

“This bill will save lives,” she said. “I am proud that this bill has bipartisan support, and I am even more proud of the survivors whose bravery drives every line of this legislation.”



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Ash Marwah, Ralph Massullo battle for SD 11 Special Election

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Even Ash Marwah knows the odds do him no favors.

A Senate district that leans heavily Republican plus a Special Election just weeks before Christmas — Marwah acknowledges it adds up to a likely Tuesday victory for Ralph Massullo.

The Senate District 11 Special Election is Tuesday to fill the void created when Blaise Ingoglia became Chief Financial Officer.

It pits Republican Massullo, a dermatologist and Republican former four-term House member from Lecanto, against Democrat Marwah, a civil engineer from The Villages.

Early voter turnout was light, as would be expected in a low-key standalone Special Election: At 10% or under for Hernando and Pasco counties, 19% in Sumter and 15% in Citrus.

Massullo has eyed this Senate seat since 2022 when he originally planned to leave the House after six years for the SD 11 run. His campaign ended prematurely when Gov. Ron DeSantis backed Ingoglia, leaving Massullo with a final two years in office before term limits ended his House career.

When the SD 11 seat opened up with Ingoglia’s CFO appointment, Massullo jumped in and a host of big-name endorsements followed, including from DeSantis, Ingoglia, Agriculture Commissioner Wilton Simpson, U.S. Sens. Ashley Moody and Rick Scott, four GOP Congressmen, county Sheriffs in the district, and the Florida Chamber of Commerce.

The Florida LGBTQ+ Democratic Caucus is endorsing Marwah.

Marwah ran for HD 52 in 2024, garnering just 24% of the vote against Republican John Temple

Massullo has raised $249,950 to Marwah’s $12,125. Massullo’s $108,000 in spending includes consulting, events and mail pieces. One of those mail pieces reminded voters there’s an election.

The two opponents had few opportunities for head-to-head debate. The League of Women Voters of Citrus County conducted a SD 11 forum on Zoom in late October, when the two candidates clashed over the state’s direction.

Marwah said DeSantis and Republicans are “playing games” in their attempts to redraw congressional district boundaries.

“No need to go through this expense,” he said. “It will really ruin decades of progress in civil rights. We should honor the rule of law that we agreed on that it’ll be done every 10 years. I’m not sure why the game is being played at this point.”

Massullo said congressional districts should reflect population shifts.

“The people of our state deserve to be adequately represented based on population,” he said. “I personally do not believe we should use race as a means to justify particular areas. I’m one that believes we should be blind to race, blind to creed, blind to sex, in everything that we do, particularly looking at population.”

Senate District 11 covers all of Citrus, Hernando and Sumter counties, plus a portion of northern Pasco County. It is safely Republican — Ingoglia won 69% of the vote there in November, and Donald Trump carried the district by the same margin in 2024.



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Miles Davis tapped to lead School Board organizing workshop at national LGBTQ conference

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Miles Davis is taking his Florida-focused organizing playbook to the national stage.

Davis, Policy Director at PRISM Florida and Director of Advocacy and Communications at SAVE, has been selected to present a workshop at the 2026 Creating Change Conference, the largest annual LGBTQ advocacy and movement-building convention.

It’s a major nod to his rising role in Florida’s LGBTQ policy landscape.

The National LGBTQ Task Force, which organizes the conference, announced that Davis will present his session, “School Board Organizing 101.” His proposal rose to the top of more than 550 submissions competing for roughly 140 slots, a press note said, making this year’s conference one of the most competitive program cycles in the event’s history.

His workshop will be scheduled during the Jan. 21-24 gathering in Washington, D.C.

Davis said his selection caps a strong year for PRISM Florida, where he helped shepherd the organization’s first-ever bill (HB 331) into the Legislature. The measure, sponsored by Tampa Democratic Rep. Dianne Hart, would restore local oversight over reproductive health and HIV/AIDS instruction, undoing changes enacted under a 2023 expansion to Florida’s “Parental Rights in Education” law, dubbed “Don’t Say Gay” by critics.

Davis’ workshop draws directly from that work and aims to train LGBTQ youth, families and advocates in how local boards operate, how public comment can shape decisions and how communities can mobilize around issues like book access, inclusive classrooms and student safety.

“School boards are where the real battles over student safety, book access, and inclusive classrooms are happening,” Davis said. “I’m honored to bring this training to Creating Change and help our community build the skills to show up, speak out, and win — especially as PRISM advances legislation like HB 331 that returns power to our local communities.”

Davis’ profile has grown in recent years, during which he jumped from working on the campaigns and legislative teams of lawmakers like Hart and Miami Gardens Democratic Sen. Shevrin Jones to working in key roles for organizations like America Votes, PRISM and SAVE.

The National LGBTQ Task Force, founded in 1973, is one of the nation’s oldest LGBTQ advocacy organizations. It focuses on advancing civil rights through federal policy work, grassroots engagement and leadership development.

Its Creating Change Conference draws thousands for four days of training and strategy-building yearly, a press note said.



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