This is a long one, but some TDT or TDC funds are constrained. Some aren’t as constrained. In trying to research the uses, I stumbled on the idea of funding Brett’s demo and replacement with a public use as a potential way to have access to TDC moneys. Be aware we aren’t considered fiscally constrained (county) or have higher revenue than the threshold, my understanding is that TDC moneys aren’t just freely available. Consider the following…..

Make end use of Brett’s location a public space considered a tourism related use….perhaps a bandshell or even a welcome center. I think the demo and construction might all become something the TDC could hypothetically fund. Keep in mind I don’t know it all and AI also makes mistakes. Flaws in my logic?????

Demo of Brett’s is a looming cost…period. Is this a lower hanging fruit?

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Waterfront Bandshell / Performance Venue as a TDT Project

1. TDT Legal Basis

Under § 125.0104(5)(a)1, Florida Statutes, counties may use TDT revenue to:

“Acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums, auditoriums, or museums that are publicly owned and operated, or promote zoological parks or nature centers.”

That language squarely covers an outdoor performance venue such as a bandshell or waterfront stage, provided:
• It’s publicly owned and operated, and
• Its primary function serves tourists — i.e., it attracts overnight visitors, events, and festivals that drive lodging stays.

So yes: a properly justified waterfront performance venue could qualify as a TDT-funded project.

….OR…A welcome center???

Under Florida Statute §125.0104(5)(a), counties may use TDT revenues to:

“Acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote publicly owned and operated convention centers, sports arenas, auditoriums, museums, or visitor information centers.”

That last category—“visitor information centers”—is the key. A Waterfront Welcome Center that provides information about local attractions, lodging, events, and tourism opportunities clearly fits within that statutory purpose. It doesn’t require any new state legislation or special designation. It is already an approved use.

If publicly owned, operated by the City or County (or under contract with the Amelia Island TDC), and designed to promote local tourism, the project would qualify for TDT funding.

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2. Connection to HB 7031 (2025 Amendments)

HB 7031 expanded § 125.0104(5)(a)6 to allow counties that:
• Collected > $10 million in TDT in the prior fiscal year or
• Are fiscally constrained and coastal

…to fund “public facilities that enhance tourism**,” including parking, restrooms, boardwalks, and shoreline stabilization.

However — the Brett’s demo and replacement would most likely fall under the older, already-allowed “auditorium / convention” purpose, not the newer “public facilities” clause.
That’s good news — because it means Nassau may not even need to rely on the new HB 7031 expansion to justify this type of project.

✅ Bottom line: A waterfront bandshell or amphitheater for performances already fits within the classic TDT framework (no HB 7031 dependence required).

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3. Ownership & Operation Requirements

To stay compliant with § 125.0104:
• The facility must be publicly owned (by the City or County), and
• Operated by a public entity or qualifying nonprofit under county oversight,
• Available for tourism-oriented programming (music, cultural events, festivals, etc.),
• Not a purely local amenity (must have tourism benefit documentation).

If Fernandina Beach demolishes Brett’s and the property reverts to City ownership, that box would be checked.

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4. Tourism Benefit Justification

To qualify for TDT:
• The project must demonstrably promote tourism or enhance the visitor experience, not just serve locals.
• That can be supported through:
• Event attendance data (e.g., Shrimp Fest, Jazz Fest, Sounds on Centre, etc.),
• Economic impact studies (hotel occupancy, visitor spending),
• Strategic marketing plans from the Amelia Island TDC showing integration of the venue into tourism promotion.

Given Fernandina’s heavy festival/event calendar, this justification is very strong.

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5. Funding Mechanics & Precedent
   • Nassau’s TDT revenue (≈ $11.5 million FY 2023-24) puts it in the tier of counties eligible for capital projects.
   • Similar precedent exists across Florida:
   • St. Johns County used TDT funds for the St. Augustine Amphitheatre.
   • Okaloosa County (Destin) funded upgrades to Mattie Kelly Arts Foundation Amphitheater through its TDC.
   • Sarasota County leveraged TDT for Van Wezel Performing Arts Hall improvements.
   • These are all publicly owned, tourism-driven facilities — the same model Fernandina could follow.

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6. Demolition & Site Prep Funding (Brett’s Site)

Funding demolition itself with TDT is less straightforward.
However, if demolition is part of the capital improvement process tied to constructing a tourism facility (e.g., removing obsolete structure for a new public amphitheater), TDT can lawfully fund it as part of the project’s capital outlay—provided the expenditure is approved in the adopted Tourist Development Plan and the local ordinance authorizes capital projects of that type.

The City could:
• Execute an interlocal agreement with Nassau County, delegating TDT funds to a specific project (as required by § 125.0104(3)(d)).
• Incorporate the demolition and site development into the “publicly owned auditorium/amphitheater” project scope within the updated TDT plan.

This has been done in multiple coastal counties (Pinellas, Okaloosa, St. Johns) where TDT-funded projects included site prep and demolition as eligible costs when tied to approved tourist facilities.

✅ Bottom Line

A waterfront bandshell, welcome center or amphitheater at the Brett’s site could legally and strategically qualify for TDT funding if structured properly:
• Authorized under existing § 125.0104(5)(a)1 (publicly owned auditorium-type facility)
• Tourism-driven use (festivals, performances, events attracting overnight visitors)
• City/County ownership and interlocal agreement
• Integrated into the Nassau County Tourist Development Plan

Demolition of the existing Brett’s structure could be funded as part of that capital project, provided it’s included in the approved TDT scope.

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📚 Sources
• §125.0104, Florida Statutes (Tourist Development Tax)
• §218.67, Florida Statutes (Fiscally Constrained Counties)
• HB 7031 (2025) – Florida Senate Summary
• Nassau County TDT Policy
• Florida AG Opinions – Tourist Development Tax Facilities

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AI Disclaimer:
This summary was fact-checked and prepared using Florida statutes, official legislative analyses, and county documents as of October 2025. It is for informational purposes only and not legal advice. Confirm eligibility and compliance with Nassau County’s adopted Tourist Development Plan, local ordinances, and consult with qualified Florida legal counsel before initiating any TDT-funded capital project.