Agenda 10/22/2024 Item #11B (Presentation regarding the authorized use of each of the five pennies of the Tourist Development Tax)10/22/2024
Item # 11.B
ID# 2024-1279
Executive Summary
*** This item continued from the October 8, 2024, BCC Meeting. *** Recommendation to accept a presentation
regarding the authorized use of each of the five pennies of the Tourist Development Tax pursuant to Florida's Tourist
Development Tax statute, Section 125.0104, Fla. Stat.
OBJECTIVE: To provide the Board with an overview of the authorized uses for the five-penny tourist development tax
(TDT).
CONSIDERATIONS: On July 11, 2017, the Board amended the Tourist Development Tax Ordinance No. 92-60, as
amended, with approval of Ordinance No. 2017-35, to increase the Tourist Development Tax by 1%, and reorganize the
funds generated by the five percent tax. Florida Statute Section 125.0104 provides the authorized uses of each of Collier
County’s five TDT pennies. The Ordinance tracks the language in the statute.
Ordinance No. 2017-35 includes the Tourist Development Plan (attached) allocating the five percent funding as
follows:
Beach Renourishment/Pass & /Inlet/Beach Park Facilities - Includes funding for Beach Renourishment, Beach
Maintenance, Monitoring, Inlet Management, Beach Park Facilities Capital Projects, and Fishing Pier projects. Funding
is allocated from the first three pennies of TDT.
Destination Promotion & Administrative - Includes all destination marketing and advertising expenditures for paid
advertising, digital and social media, production of marketing materials, outsourced services for Public Relations,
Research, Website Maintenance, Inquiry Fulfillment, International and Domestic Representation, Tourism Division
Administrative Expenses and Emergency Recovery Advertising. Funding is allocated from all five pennies.
Amateur Sports Complex/Debt - Includes costs for sports event venue enhancements and debt service on Amateur
Sports Complex. Funding is allocated from the 5th penny of TDT.
Museums - Includes operating expenses for County owned and operated museums, and non-County owned and
operated museum marketing grants. Funding is allocated from the first 3 pennies of TDT.
FISCAL IMPACT: This executive summary has no immediate fiscal impact.
GROWTH MANAGEMENT IMPACT: This executive summary has no immediate growth management impact.
LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires majority vote for approval.
Collier County’s Tourist Development Tax Ordinance No. 2017-35 tracks the requirements of Section 125.0104, Fla.
Stat., regarding authorized uses of tourist development tax revenue. The statute provides that any use of the tax revenue
for a purpose not expressly authorized by statute is expressly prohibited. An amendment to the Tourist Development
Ordinance requires review and recommendation from the Tourist Development Council and a supermajority vote of the
Board of County Commissioners for approval. – CMG
RECOMMENDATIONS: To accept a presentation regarding the authorized use of each of the five pennies of the
Tourist Development Tax pursuant to Florida's Tourist Development Tax statute, Section 125.0104, Fla. Stat..
PREPARED BY: Christopher Johnson, Director – Corporate Financial and Management Services
ATTACHMENTS:
1. Exhibit A update
Page 905 of 7162
10/22/2024
Item # 11.B
ID# 2024-1279
Page 906 of 7162
Exhibit A ‐ Tourist Development PlanCollier County Tourist Development Plan Distribution of 1st thru 3rd percent (60% of TDT Levy) Distribution of 4th percent (20% of TDT Levy) Distribution of 5th percent (20% of TDT Levy) Overall Distribution (1) CategoryDescription FundBeaches Beach Park Facilities183/11005.968%0.000%0.000% 3.58%BeachesBeach Renourishment, Pass & Inlet Maintenance195/110564.961%0.000%0.000% 38.98%Total BeachesTotal Beaches (includes Administrative Costs)70.929%0.000%0.000% 42.56%Promotion Destination Promotion & Administration184/110113.086%100.00%28.571% 33.57%PromotionAmateur Sports Complex/Debt 758/11080.000%0.000%71.429% 14.28%Total PromotionTotal Destination Promotion & Amateur Sports 13.086%100.00% 100.000% 47.85%Museums County Museum (2)198/110712.809%0.000%0.000% 7.68%Museums Non‐County Museums193/11033.176%0.000%0.000% 1.91%Total Museums Total Museums15.985%0.000%0.000% 9.59%Total100.00%100.00%100.00% 100.00%(1) The overall distribution is provided for illustrative purposes. Distributions are calculated on the factors provided for the 1st thru 3rd percentage, the 4thpercentage and the 5th percentage.(2) County Museum Distribution ‐ Annual TDT taxes in excess of $2,000,000 will be redirected to TDC Promotion Fund (184) reserves.7/5/20172:00 PMPage 907 of 7162