Interoffice Memorandum
DATE: January 23, 2026
TO: Mayor Jerry L. Demings and County Commissioners
THROUGH: N/A
FROM: Roseann Harrington, Chief of Staff
CONTACT: Jessica Kinkle, Administrative Assistant
PHONE: 407-836-7366
DIVISION: Office of the Mayor
ACTION REQUESTED:
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Approval and execution of Resolution of the Orange County Board of County Commissioners regarding adoption of Standard Operating Procedures for a Tourist Development Tax Film Incentive Program; and providing an effective date.
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PROJECT: N/A
PURPOSE: On May 7, 2024, the Board supported forming a Film Incentive Working Group to explore the creation of a film incentive program in Orange County. The Working Group is comprised of individuals involved in all aspects of the film industry including Film Florida, Orlando Film Commission, Full Sail University, the University of Central Florida, Valencia College, SAG-AFTRA, the Motion Picture Association, IATSE Local 477 Production Union, and Visit Orlando. The Working Group met seven times to evaluate various incentive programs throughout Florida including structure, operations, funding and staffing as well as return on investment. The Working Group also discussed best practices to attract and retain creative talent, support local businesses, and promote Orange County as a desirable destination for film production.
On September 4, 2025, the Film Incentive Working Group recommended the establishment of an Orange County Film Incentive Program to be funded using Tourist Development Tax dollars. The Working Group also recommended policies and procedures for the implementation of the Film Incentive Program.
On November 18, 2025, the Board approved a Resolution Establishing a Film Incentive Program and updated the Tourist Development Plan to include Film.
On February 10, 2026, staff is requesting that the Board approve the Resolution adopting the Orange County Film Incentive Program Standard Operating Procedures.
BUDGET: N/A