Agenda 07/08/2025 Item #10A (To advertise an Ordinance for the purpose of levying and imposing the 6th percent Tourist Development Tax)SEE REVERSE SIDE
Proposed Agenda Changes
Board of County Commissioners Meeting
July 8, 2025
Move item 16K5 to 11H: *** This item continued from the June 24, 2025, BCC Meeting. ***
Recommendation to provide direction to staff to advertise an ordinance to amend the Collier County Parking, Storage
and Use of Vehicle Control Ordinance codified in the Code of Laws and Ordinances to provide limitations on the
parking and/or storing of commercial motor vehicles and commercial equipment in residential areas including the
Estates zoning district. (Commissioner McDaniel’s Request)
Add-on Item 16B9: Recommendation to approve and authorize an after-the-fact payment in the amount of
$117,236.48 to Quality Enterprises, USA, Inc. for the Immokalee Area Improvements – Tiger Grant Project under
Agreement No. 20-7811 for additional driveway installations. (Staff’s Request)
Notes:
•On Item 10A, the title should read “imposing the 6th cent” and not “6th percent” of the Tourist Development
Tax.
TIME CERTAIN ITEMS:
Item 6A to be heard at 9:15 AM: A signature petition submitted by Brandon Reiff and Janet Miller regarding
Willoughby Acres Park.
Item 11A to be heard at 9:30 AM: A Resolution adopting the Proposed Millage Rate for FY 2025/26.
Item 11B to be heard at 10:00 AM: The Tourism Impact Study for the Sports Complex Expansion.
Item 10A to be heard immediately following Item 11B: Directing the County Attorney to advertise an Ordinance
for the purpose of levying and imposing the 6th cent of the Tourist Development Tax, subject to voter approval in the
November 2026 general election.
Item 11C to be heard immediately following Item 10A: The Tourism Impact Study for Sun-n-Fun Lagoon.
Item 11D to be heard at 11 AM: A recommendation to proceed with land acquisition on Bay and Danford Street to
address future boat parking needs and local community challenges.
Item 9A and 9B to be heard no sooner than 1 PM: Amending the NC Square Mixed-Use Overlay and Planned Unit
Development to change the affordable housing requirements.
7/8/2025
Item # 10.A
ID# 2025-2257
Executive Summary
*** This item to be heard immediately following 11.B. *** Recommendation to direct the County Attorney to
advertise an Ordinance for the purpose of levying and imposing the 6th percent of the Tourist Development Tax subject
to approval by the voters of Collier County at the general election on November 4, 2026.
OBJECTIVE: To advertise an Ordinance for the purpose of levying and imposing the 6th percent Tourist Development
Tax.
CONSIDERATIONS:
The Board of County Commissioners has discussed the opportunity to impose a 6th percent Tourist Development Tax to
fund promotion, related infrastructure improvements, and other authorized uses as set forth in Section 125.0104, Florida
Statutes. The State of Florida certified that Collier County qualifies as a high-impact tourism county which provides the
County with the ability to impose a 6th percent Tourist Development Tax subject to approval by the voters at a general
election. The tax (6th percent) will be collected in the same manner as the first 5% of the tax collected pursuant to the
Tourist Development Tax Ordinance No. 17-35. If approved by the voters on November 4, 2026, the proposed
Ordinance imposing the 6th percent tax will take effect on January 1, 2027.
Proposed referendum language:
Shall Collier County Ordinance ____ be approved authorizing Collier County to levy and collect an additional one
percent Tourist Development Tax from all short-term rentals to provide additional revenue to fund promotion, related
infrastructure improvements, and other authorized uses as set forth in Section 125.0104, Florida Statutes.
________ FOR THE INCREASE IN THE TOURIST DEVELOPMENT TAX
________ AGAINST THE INCREASE IN THE TOURIST DEVELOPMENT TAX
FISCAL IMPACT: There is no fiscal impact associated with this action.
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this action.
LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires a majority vote for Board
direction. – JAK
RECOMMENDATIONS: To direct the County Attorney to advertise an Ordinance for the purpose of levying and
imposing the 6th percent Tourist Development Tax subject to approval by the voters of Collier County at the general
election on November 4, 2026.
PREPARED BY: Commissioner Burt Saunders, District 3
ATTACHMENTS:
1. Ordinance 6th cent high impact tourism
Page 1181 of 4096
[04-CMG-00002/1346815/1]
Words Underlined are added; Words Struck-Through are deleted.
Page 1 of 3
ORDINANCE NO. 2025 - ____
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, CALLING FOR A REFERENDUM AT
THE GENERAL ELECTION ON NOVEMBER 4, 2026 IN COLLIER
COUNTY TO CONSIDER AN ADDITIONAL ONE PERCENT LEVY OF
TOURIST DEVELOPMENT TAX FOR A TOTAL SIX PERCENT TAX TO
BE USED FOR TOURISM PROMOTION, RELATED INFRASTRUCTURE
IMPROVEMENTS, AND OTHER AUTORIZED USES; PROVIDING THE
OFFICIAL BALLOT LANGUAGE; PROVIDING FOR CONFLICT AND
SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE OF
LAWS AND ORDINANCES; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, Section 125.0104, Florida Statutes, provides for the levy of a local option
tourist development tax by any county; and
WHEREAS, the Board, through the adoption of Ordinance No. 2017-35, increased the total
levy of tourist development tax to 5 percent on short term rentals within the County; and
WHEREAS, the Board, by referendum, desires to impose an additional 1% tourist
development as the 6th percent to be used for tourism promotion, related infrastructure
improvements, and other authorized uses; and
WHEREAS, the State of Florida Department of Revenue has certified that Collier County
qualifies as a high-impact tourism county as defined in Section 125.0104(3)(m), Florida Statutes,
and is authorized to impose this 6th percent tourist development tax; and
WHEREAS, the proposed Ordinance and Referendum language were presented to and
recommended for approval by the Collier County Tourist Development Council.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION ONE: TOURIST DEVELOPMENT TAX
Section One: Purpose
This ordinance is adopted pursuant to the authority and requirements of Chapter 125.0104,
Florida Statutes, for the purpose of levying and imposing the 6th percent Tourist Development
Tax, subject to approval by voters at the general election on November 4, 2026. It is further the
intent of this Ordinance to provide for the use of the receipts of the tax imposed by Ordinance
Page 1182 of 4096
[04-CMG-00002/1346815/1]
Words Underlined are added; Words Struck-Through are deleted.
Page 2 of 3
No. 90-43, as amended, and Ordinance No. 2017-25, as required by Laws of Florida, Chapters
92-175 and 92-204.
Section Two: Tourist Development Tax
A. Pursuant to Section 125.0104(3)(m), Florida Statutes, the Board of County
Commissioners desires to levy and impose an additional 1% tourist development tax (6th percent)
to be collected in the same manner as the first 5% of the tax collected pursuant to this Ordinance
with approval of this Ordinance by referendum at the general election on November 4, 2026.
B. Pursuant to Section 125.0104(3)(m)3, Florida Statutes, the effective date of the levy and
imposition of the tax authorized by this Ordinance is the first day of the second month following
approval of the Ordinance by referendum which shall be January 1, 2027.
Section Three: Uses of Tax Revenues
A. The Board may utilize the tourist development tax for all expenditures authorized
by law, and all funding allocations of the tourist development tax must be conducted in
compliance with Section 125.0104, Florida Statutes. The tax revenues received pursuant to this
ordinance shall be used to fund the Collier County Tourist Development Plan which shall be
considered by the Board of County Commissioners at a public hearing following approval of the
Referendum. The Tourist Development Plan may not be substantially amended except by
ordinance enacted by an affirmative vote of a majority plus one additional member of the Board
of County Commissioners.
B. The tax will be collected as set forth in Collier County’s Tourist Development
Tax Ordinance No. 2017-35.
Section Four: Calling for Referendum
Pursuant to applicable Florida Law, including Section 101.161, Florida Statutes, a
referendum of qualified electors is hereby called to be held on November 4, 2026, to determine
whether or not the levy of the additional one percent Tourist Development Tax shall be levied
and collected by Collier County pursuant to Section 125.0104(3)(m), Florida Statutes.
Section Five: Ballot Question
Pursuant to F.S. § 125.0104, the Board of County Commissioners shall cause to be placed
on the ballot at the next general election to be held in the County, the question of the approval
or disapproval of this Ordinance imposing the 6th percent, such question to be preceded by an
explanatory statement or title as set forth, with such question to appear on the ballot substantially
as follows:
Page 1183 of 4096
[04-CMG-00002/1346815/1]
Words Underlined are added; Words Struck-Through are deleted.
Page 3 of 3
Shall Collier County Ordinance ____ be approved authorizing Collier County to
levy and collect an additional one percent Tourist Development Tax from all
short-term rentals in order to provide additional revenue to fund promotion,
related infrastructure improvements, and other authorized uses as set forth in
Section 125.0104, Florida Statutes.
________ FOR THE INCREASE IN THE TOURIST DEVELOPMENT TAX
________ AGAINST THE INCREASE IN THE TOURIST DEVELOPMENT TAX
SECTION TWO: 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 THREE: 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 Ordinances may be renumbered or
relettered to accomplish such, and the word "ordinance" may be changed to "section," "article," or
any other appropriate word.
SECTION FOUR: EFFECTIVE DATE.
This Ordinance shall be effective January 1, 2027.
PASSED AND DULY ADOPTED by a vote of a majority plus one of the Board of County
Commissioners of Collier County, Florida, this ____ day of ______, 20____.
ATTEST: BOARD OF COUNTY COMMISSIONERS
CRYSTAL K. KINZEL, Clerk of the COLLIER COUNTY, FLORIDA
Circuit Court & Comptroller
By: By:
, Deputy Clerk , CHAIRMAN
Approved as to form and legality:
__________________________
Jeffrey A. Klatzkow
County Attorney
Page 1184 of 4096