
In the 1980s, the citizens of Monroe County passed referendums authorizing a 3-cent sales tax on tourist lodging (the bed tax) to be used for tourist advertising, promotion, and some tourist related capital projects.
The Board of County Commissioners (BOCC) passed several ordinances to implement this tax including one that created the Tourist Development Council (TDC) to recommend expenditures of the bed tax revenue and to administer the expenditures. (The County Clerk is actual custodian of the funds. He/she writes and signs all checks which are co-signed by the County Mayor.) The TDC is an advisory committee to the BOCC which has final approval of all TDC actions. The nine members of the TDC advisory board are appointed by the BOCC.
To accommodate the different geographic communities of the Keys, five District Advisory Committees (DACs) were created. They are DAC I-Key West; DAC 2-The Lower Keys: DAC 3-Marathon; DAC 4-Islamorada; and DAC 5-Key Largo. The DACs recommend expenditures for approximately one-third of the revenue which is divided among the districts according to the percentage of revenue collected in the district.
To accommodate three keys-wide industries, three "umbrellas" were created: the Dive Umbrella, the Fishing Umbrella, and the Cultural Umbrella. DACs and Umbrellas are unique to Monroe County.
The District Advisory Committees and the Umbrellas are advisory committees to the TDC and BOCC. Almost always the TDC and the BOCC approve the recommendations sent to them.
The Florida Statute allows bed tax funds expenditures for administration, advertising, promotion, and some tourist related capital projects and maintenance. The statute has been interpreted more narrowly in Monroe County than in other Florida counties.
The money allocated to the Umbrellas and DACs is distributed by an application process. Successful applicants are reimbursed for approved expenditures. The applications are rated by a point system based on the goals of the TDC. Factors included are Heads in Beds in Off-Season, Enhancement of Visitor Experience, Amount of Local Support and Showcasing of the Destination.
The DACs and Umbrellas each have Recommendation Committees that review the applications and recommend which are funded.
Originally the county contracted with the Key West Art and Historical Society to administer the Cultural Umbrella Funds. For the past few years, the Florida Keys Federation of Chambers had the contract to administer these funds.
In the meantime the Florida Keys Council of the Arts was created and flourished. It became recognized as the appropriate organization to administer the cultural umbrella and requested the job. In August the BOCC, by Resolution, turned it over to the FKCA as of 1/1/02.

Cultural Umbrella funding is used for the advertising, promotion and marketing of cultural events taking place between October 1, 2026 and September 30, 2027.
Organizations intending to apply for Cultural Umbrella funding are strongly encouraged to attend one of the free workshops on the application and the media/marketing procedures being offered by the Florida Keys Council of the Arts. Please register in advance by contacting the Arts Council office at 305-295-4369 or info@keysarts.com.
Wednesday, March 26th at 11:00 am • Key West
Committee Meeting
Welcome new members
Elect vice chair
Confirm interim actions Agency Reports/ Preliminary 2025/26 Media Plan;
Select Culture Magazine Cover Artist and Artists
Cultural Umbrella Application Workshop # 1
March 23, 2026, at 04:00 PM
Join Zoom Meeting
https://us02web.zoom.us/j/88303959969?pwd=Zc3HhQqMroyFLDGfuwMB86bOhmJYdt.1
Meeting ID: 883 0395 9969
Passcode: 576220
Cultural Umbrella Application Workshop # 2
March 26, 2026, at 11:00 AM
Join Zoom Meeting
https://us02web.zoom.us/j/88515138893?pwd=qObrNorUfk5cbHb4IiyPTbS31fwo3q.1
Meeting ID: 885 1513 8893
Passcode: 335384

• Selected Cover Artwork Receives $1,200 and Two Selected Writers Receive $1,200 each
• The Florida Keys Council of the Arts invites visual artists and writers to submit artwork and articles for Culture 2027 Magazine, a publication of the Monroe County Tourist Development Council and the Cultural Umbrella of the Florida Keys & Key West.
• The Culture Magazine is a freestanding publication distributed throughout the Keys and is inserted into the In-room Concierge in over 3,900 guestrooms reaching over 500,000 visitors annually. The magazine includes information on the Keys' performing, literary and visual arts, a calendar of events and advertisements.
Artwork selected for the cover will receive $1,200 for one-time usage in Culture Magazine 2027. (Additional artwork chosen for the magazine will receive a caption with artists' name.) Both vertical and horizontal images may be submitted. Only online applications will be accepted. Artists may submit up to three images by completing the online application. Please name your uploaded files as instructed in the application.
Visual: https://www.emailmeform.com/builder/form/cfbbjqfFU682bc
Two Florida Keys writers will be selected and paid a $1,200 each for research, writing, related photography and any necessary revising (based on recommendations from the committee) of an article of approximately 1,200 words. Articles assigned will be factual, informational and primarily designed to introduce visitors to the art, culture and heritage of the Florida Keys.
Writers may choose from these topics:
1. The Keys Music Scene - an overview of all genres playing in diverse venues.
2. The Art of Keys Cuisine and Culture - how Island culture influences the signature dishes in our causal and fine dining spots throughout the Keys - hidden treasures and decades long favorites.
Writers: https://www.emailmeform.com/builder/form/08CzrWxF74Tqe3Udf8Jfo

| Cultural Umbrella Total | $1,500,000 | |
|---|---|---|
| Cultural Generic Advertising Campaign (35%) | $525,000 | |
| Event Funding | $975,000 | |
| DAC I | 51.99% | $506,903 |
| DAC II | 8.05% | $78,488 |
| DAC III | 15.66% | $152,685 |
| DAC IV | 9.40% | $91,650 |
| DAC V | 14.90% | $145,275 |
| Total | 100% | $975,000 |



