Ordinance 2023-45 ORDINANCE NO.2023 - 45
AN ORDINANCE REPEALING ORDINANCE NOS. 2018-21 AND 2019-46,
AS CODIFIED IN SECTIONS 126-86 THROUGH 126-191 OF THE CODE
OF LAWS AND ORDINANCES OF COLLIER COUNTY, THE LOCAL
GOVERNMENT INFRASTRUCTURE SURTAX,WITH THE EXCEPTION
THAT THE CITIZEN OVERSIGHT COMMITTEE SHALL CONTINUE;
PROVIDING FOR INCLUSION IN THE CODE OF LAWS AND
ORDINANCES; PROVIDING FOR CONFLICT AND SEVERABILITY;
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, on April 24, 2018, and pursuant to Section 215.055(2), Florida Statutes,the
Board of County Commissioners (Board) adopted Ordinance No. 2018-21, authorizing the
imposition of a 1.0 percent (1%) local government infrastructure surtax ("surtax") upon
transactions occurring within Collier County which are taxable under Chapter 212, Florida
Statutes; and
WHEREAS, the Surtax took effect on January 1, 2019 following approval by a majority
of the electors of Collier County voting in a countywide precinct referendum election on
November 6, 2018; and
WHEREAS,pursuant to Section 6 of Ordinance No.2018-21,as amended,the Ordinance
is scheduled to sunset on December 3151 of the year during the term of the Ordinance that the total
aggregate distributions of the Surtax proceeds equal or exceed the amount of$490,000,000 at any
time during that calendar year or on December 31, 2025,whichever event occurs earlier,in which
event the Board shall take necessary action to repeal the Ordinance and notify the Florida
Department of Revenue prior to the applicable deadline so that the Surtax will not continue for the
following year;and
WHEREAS, the Surtax collections are projected to exceed $490,000,000 prior to
December 31,2023 and as such the Surtax collections will sunset on December 31, 2023;
WHEREAS, in compliance with Ordinance No. 2018-21, as amended, the Board desires
to repeal the Local Government Infrastructure Surtax in its entirety, with the exception that the
Infrastructure Surtax Citizen Oversight Committee shall continue in the manner set forth in the
Ordinance or until the Board deems otherwise.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA,that:
A)
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SECTION ONE: Repeal of Ordinance Nos. 2018-21 and 2019-46.
Ordinance Nos. 2018-21 and 2019-46, as codified in Sec. 126-186 through 126-191 of the
Code of Laws and Ordinances of Collier County, Local Government Infrastructure Surtax, are
hereby repealed in its entirety with the exception that the Infrastructure Surtax Citizen Oversight
Committee shall continue in the manner set forth in the Ordinance or until the Board deems
otherwise.
SECTION TWO: Inclusion in the Code of Laws and Ordinances.
The provisions of this Ordinance shall become and be made a part of the Code of Laws and
Ordinances of Collier County, Florida. The sections of the Ordinance may be renumbered or re-
lettered to accomplish such, and the word "ordinance" may be changed to "section," "article," or
any other appropriate word.
SECTION THREE: Conflict and Severability.
In the event this Ordinance conflicts with any other Ordinance of Collier County or other
applicable law, the more restrictive shall apply. If any phrase or portion of the Ordinance is held
invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a
separate, distinct and independent provision and such holding shall not affect the validity of the
remaining portion.
SECTION FOUR: Effective Date.
'Phis Ordinance shall take effect on December 31, 2023.
PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier
County, Florida. this ((fday of Ocfobef , 2023.
ATTEST: BOARD OF COUNTY COMMISSIONERS
CRYSTAL K.:KINZEL, CLERK COLLIER COUNTY, FLORIDA
By. ,i By:
Deput Clerk, Rick LoCastro, Chairman
Attest as to11a+Tman s
signature only. CAO
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This ordii^.S n:e filed with th;..'
Approved as to form and legality: S creN:iry o' Srcte's 0•;i1c,1 ;he
3 dc% of OlrJX,
0;1 and acir. o-.4,, '.d:rn•tent of that
fiiinc received this 21.— cloy
E9M. Gree '
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Managing Assistant County Attorney By 7tsk
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FLORIDA DEPARTMENT Of STATE
RON DESANTIS CORD BYRD
Governor Secretary of State
October 13, 2023
Crystal K. Kinzel, Clerk of Court
Office of the Clerk of the Circuit Court
& Comptroller of Collier County
3329 Tamiami Trail E, Suite #401
Naples, FL 34112
Dear Ms. Kinzel,
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your
electronic copy of Collier County Ordinance No. 2023-45, which was filed in this office on October 13,
2023.
If you have any questions or need further assistance, please contact me at (850) 245-6271 or
Anya.Owens@DOS.MyFlorida.com.
Sincerely,
Anya C. Owens
Administrative Code and Register Director
ACO/wlh
R. A. Gray Building • 500 South Bronough Street • Tallahassee, Florida 32399-0250
Telephone: (850) 245-6270