Yes, I know the weather is nice and there are tons of golf courses. But is the real reason because Florida doesn't have an income tax? That's why OJ SImpson moved there, after all.

Better than Alaska, I guess

Texas does not have a state income tax either........... We do have some pros around here, not like FLA though.

It's usually more climate than income taxes, but there are other factors. If golfer X lives in Florida, but wins purse money in California, the State of California demands that he file a tax return and pay income taxes to that state. It might not be a big deal to the guy who plays only the Bob Hope, and places 63rd, but Tiger (just to name a pro golfer) has raked in a lot of cash in California since he turned pro. And it's not just California, it's every state. (All of which probably is a real headache for the CPA who works their returns.) There is also a lot of 'birds of a feather' at work. There are a lot of golfers who live near Tour headquarters in Ponte Vedra, there is another colony in Palm Beach, because that's where Jack lives and where lots of other wealthy folks have wintered for a lot of years, and quite a few in Orlando.

I thought it worked that way. Does for all pro althletes.

Wow! Another reason I'm glad I don't live in the USA. Don't get me wrong - I'm NOT an American basher and I'm a Canadian who considers you guys our friends. But - a tax system that complicated would drive me insane.
I travel all over Canada and the US for my job but, it doesn't matter what province I'm working in. I'm paid from Toronto, Ontario so I only pay federal and Ontario provincial income tax.
I know that, technically, I'm taxable by the US for any income I earn while on US soil, regardless of the fact the income is in Canadian dollars paid from Canada. but................
Try collecting it!
Cheers
Tele

I think it's because the breakfast waitresses are easy.

Not for all of them