Agenda 05/10/2022 Item #16K 4 (Interlocal Agreement w/Tax Collector re: 2% Tourist Development Taxes)05/10/2022
16. K.4
EXECUTIVE SUMMARY
Recommendation to approve an Interlocal Agreement with the Collier County Tax Collector for
retention of an administrative cost of 2% of the Tourist Development Taxes collected.
OBJECTIVE: To obtain approval of an Interlocal Agreement with the Collier County Tax Collector,
Rob Stoneburner, for retention of an administrative cost of 2% of the Tourist Development Taxes
collected.
CONSIDERATIONS: Pursuant to Ordinance No. 92-60, the Collier County Tourist Development Tax
Ordinance, and Fla. Stat. 125.0104, the Collier County Tax Collector is responsible for the collection and
administration of Tourist Development Taxes. As part of this responsibility, the Tax Collector is entitled
to retain administrative costs, negotiated annually, at a rate not to exceed 3% of the tax collected.
Over the years, the Tax Collector, in agreement with the County, has at all times retained 2% of the
administrative costs of the tax collected. Mr. Stoneburner called me and asked that instead of annually
negotiating this amount, he would prefer an interlocal agreement setting the administrative cost at 2% of
the Tourist Development Tax, until such a time as either party wishes a change.
In keeping with Mr. Stoneburner's request, this Office prepared a proposed Interlocal Agreement, which
provides in relevant part as follows:
3. The Parties agree that the Collier County Tax Collector shall continue to provide the tax
collection and administration services pursuant to Ordinance No. 92-60, as amended.
4. In exchange, the Parties further agree that the Tax Collector shall retain an administrative cost of
two percent (2%) of the Tourist Development Tax collected pursuant to Ordinance No. 92-60, as
amended.
5. This Agreement is effective at the date written above and shall be automatically renewed unless
either party gives sixty (60) days prior written notice of non -renewal. This Agreement may be
terminated with or without cause by either party upon sixty (60) days prior written notice.
FISCAL IMPACT: There is no fiscal impact associated with this request.
GROWTH MANAGEMENT INPACT: There is no Growth Management Impact associated with this
request.
LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires majority vote
for Board approval. -JAK
RECOMMENDATION: To approve the proposed Interlocal Agreement with the Collier County Tax
Collector for retention of an administrative cost of 2% of the Tourist Development Taxes collected.
Prepared by: Jeffrey A. Klatzkow, County Attorney
ATTACHMENT(S)
1. Interlocal Agreement -signed by TC (PDF)
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16. K.4
05/10/2022
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.K.4
Doe ID: 22080
Item Summary: Recommendation to approve an Interlocal Agreement with the Collier County
Tax Collector for retention of an administrative cost of 2% of the Tourist Development Taxes collected.
Meeting Date: 05/10/2022
Prepared by:
Title: Legal Assistant — County Attorney's Office
Name: Wanda Rodriguez
04/29/2022 1:13 PM
Submitted by:
Title: County Attorney — County Attorney's Office
Name: Jeffrey A. Klatzkow
04/29/2022 1:13 PM
Approved By:
Review:
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Office of Management and Budget Susan Usher Additional Reviewer
Growth Management Operations Support Christopher Johnson
County Manager's Office Dan Rodriguez Level 4 County Manager Review
Board of County Commissioners Geoffrey Willig Meeting Pending
Completed 04/29/2022 1:19 PM
Completed 04/29/2022 2:02 PM
Completed 05/03/2022 11:16 AM
Additional Reviewer Completed
Completed 05/03/2022 4:46 PM
05/10/2022 9:00 AM
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16. K.4.a
INTERLOCAL AGREEMENT FOR ADMINISTRATIVE COST FOR
TAX COLLECTION
By and Among Collier County and the Collier County Tax Collector
This Interlocal Agreement ("Agreement") is made and entered into this of
, 2022 by and between the Collier County Tax Collector ("Tax Collector"),
and Collier County, a political subdivision of the State of Florida ("County").
RECITALS
WHEREAS, the County provides for the collection and administration of the Tourist
Development Tax ("the tax") on a local basis pursuant to Section 125.0104(10), Florida Statutes,
which provides for such election of local administration of the tax; however, the County is exempt
from those requirements of Section 125.0104, Florida Statutes, as the tax collected is remitted to
the department of revenue before being returned to the County; and
WHEREAS, the County has adopted Ordinance No. 92-60, as amended, the Collier County
Tourist Development Tax Ordinance, for the purposes of levying and imposing the Tourist
Development Tax, pursuant to the authority and requirements of Chapter 125.0104, Florida
Statutes; and
WHEREAS, Ordinance No. 92-60, as amended, provides for the local administration of
the tax, and
WHEREAS, the Collier County Tax Collector is responsible for the collection and
administration of the tax and is entitled to retain administrative costs negotiated annually, at a rate
not to exceed 3% of the tax collected; and
WHEREAS, the Tax Collector, in agreement with the County, has at all times retained 2%
of the administrative costs of the tax collected; and
WHEREAS, instead of annually negotiating the amount, the Parties wish to set the
administrative cost at 2% of the tax until such time as either party wishes a change.
WITNESSETH
In consideration of these premises, the sum of Ten Dollars ($10.00), and other good and
valuable consideration, the receipt and sufficiency of which is hereby mutually acknowledged, it
is agreed by and between the parties as follows:
1. This Agreement is entered into pursuant to the provisions of the Florida Interlocal
Cooperation Act of 1969, set forth in § 163.01, et seq., Fla. Stat., and is further authorized pursuant
to the parties' respective home rule powers or other powers granted by the Florida Constitution or
general law.
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16. K.4.a
2. Both Parties agree to comply fully with all applicable federal, state, and local
statutes, ordinances, rules, and regulations in connection with the Tourist Development Tax
collection and administration services contemplated under this Agreement. The Agreement is
subject to all applicable present and future valid laws governing such services.
3. The Parties agree that the Collier County Tax Collector shall continue to provide
the tax collection and administration services pursuant to Ordinance No. 92-60, as amended.
4. In exchange, the Parties further agree that the Tax Collector shall retain an
administrative cost of two percent (2%) of the Tourist Development Tax collected pursuant to
Ordinance No. 92-60, as amended.
5. This Agreement is effective at the date written above and shall be automatically
renewed unless either party gives sixty (60) days prior written notice of non -renewal. This
Agreement may be terminated with or without cause by either party upon sixty (60) days prior
written notice.
Legal Matters
6. This Agreement may be recorded by the County in the Official Records of Collier
County, Florida, within fourteen (14) days after the Agreement is fully executed. Collier County
shall pay all costs of recording this Agreement.
7. This Agreement shall not be construed or characterized as a development
agreement under the Florida Government Development Agreement Act.
8. This Agreement shall be governed by and construed in accordance with the laws of
the State of Florida. With respect to the subject matter herein, this Agreement is the entire
agreement between the parties, superseding all previous oral and written representations,
understandings, and agreements between the parties. This Agreement can only be changed by a
writing signed by both parties. Any waiver at any time by either party of its rights with respect to
any matter arising in connection with this Agreement shall not be considered a waiver of such
rights or matters by either party at any subsequent time.
REMAINDER OF PAGE INTENTIONALLY LEFT BLANK
SIGNATURE PAGE TO FOLLOW
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16. K.4.a
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed
by their appropriate officials, as of the date first above written.
ATTEST:
CRYSTAL K. KINZEL, CLERK
, Deputy Cleric
Approved as to form and legality:
Jeffrey A. Klatzkow, County Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
to
William L. McDaniel, Jr., Chairman
COLLIER NTY TAX COLLECTOR
By:
Rob Stoneburner, Tax Collector
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