The Tourist Development Advisory Council was created in accordance with Florida Statutes through County Ordinance 77-34, later revised by County Ordinance 89-7 to be known as the Tourist Development Council.  The Ordinance provides that prior to making recommendations to the County Commission; the Council shall review each proposal for expenditure of funds to determine that the expenditure complies with the tourist development plan of the Ordinance.  The Ordinance provides that the Council is to review all expenditures of revenue from the trust fund; expenditures that the Council believes to be authorized are to be reported to the County Commission and the Florida Department of Revenue.  Upon receiving such notification, the County Commission is to review the Council's findings and take such administrative or judicial action as it sees fit under applicable law.  
Per F.S. 125.0104, the Tourist Development Council shall be composed of nine members appointed by the governing board. The Chair of the Governing Board. The Chair of the governing board or any other member of the governing board as designated by the Chair shall serve on the council. Two members of the council shall be elected municipal officials, at least of whom shall be from the most populous municipality in the county or subcounty special taxing district in which the tax is levied. Six members of the council shall be persons in the tourist industry and who have demonstrated an interest in tourist development, of which members not less than three nor more than four shall be owners o operators of motels, hotels, recreational, vehicle parks, or other tourist accommodations in the county and subject to the tax. All members of the council shall be electors of Escambia County. The members of the Council shall serve for staggered terms of four years.