Agenda 08/12/2025 Item #17C (Continued to the 8/26/25 meeting - Ordinance for the purpose of levying and imposing the 6th percent Tourist Development Tax subject)8/12/2025
Item # 17.C
ID# 2025-2465
Executive Summary
*** This advertised item is continued to the August 26, 2025, BCC Meeting. ***
Recommendation to approve 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 3, 2026.
OBJECTIVE: To approve an Ordinance to increase the Tourist Development Tax by 1% for a total of 6%.
CONSIDERATIONS: On July 8, 2025 (Item 10A), the Board of County Commissioners approved the request to
advertise the amendment. The ad was posted to the County website on July 23, 2025.
The Tourist Development Tax is a tax on the total rental amount collected from every short term rental (6 months or
less). . Pursuant to Section 125.0104, Fla. Stat., Collier County qualifies as a high-impact tourism county, which allows
Collier County to impose an additional 1-percent on the current 5-percent Tourist Development Tax. A county is a high-
impact tourism county after the Department of Revenue has certified to such county that the sales subject to the tax
levied pursuant to this section exceeded $600 million during the previous calendar year as defined in Section
125.0104(3)(m)2., Fla. Stat. The Department of Revenue has confirmed that Collier County is qualified.
The process starts with the Board of County Commissioners enacting an Ordinance to propose to levy the tax, subject to
voter approval at the next general election scheduled for November 3, 2026. The final text of the referendum in English
and Spanish is due by noon on June 12, 2026, which allows both the Board and the Supervisor of Elections sufficient
time to place it on the ballot. If the referendum is approved, the effective date of the levy and imposition of the tax
authorized would be January 1, 2027. The 6th percent will be used to fund promotion, related infrastructure
improvements, and other authorized uses as set forth in Section 125.0104, Fla. Stat.
FISCAL IMPACT: Tourist Development Tax (5-percent) collections for FY 2024 totaled approximately $48.6 million.
Based on FY 2024 collections, imposing an additional 1-percent tax as a high-impact tourism destination could result in
incremental revenue of approximately $9.7 million annually. It should be noted that Tourist Development Tax revenue
is highly variable, and past results are not necessarily indicative of future collections.
GROWTH MANAGEMENT IMPACT: There is no impact to the Growth Management Plan with this Executive
Summary
LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires majority vote for approval. –
CMG
RECOMMENDATIONS: To approve 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 3, 2026.
PREPARED BY: Colleen M. Greene, Managing Assistant County Attorney
ATTACHMENTS:
1. Ordinance - 6th percent tourist tax referendum
2. legal ad - agenda ID 25-2465- 6th percent tourist tax referendum - 8.12.25 BCC
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NOTICE OF PUBLIC HEARING NOTICE OF INTENT TO CONSIDER AN ORDINANCE
Notice is hereby given that a public hearing will be held by the Collier County Board of County
Commissioners commencing at 9:00 a.m. on August 12, 2025, in the Board of County Commissioners meeting room,
third floor, Collier Government Center, 3299 East Tamiami Trail, Naples, FL, to consider:
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER
COUNTY, FLORIDA, CALLING FOR A REFERENDUM AT THE GENERAL
ELECTION ON NOVEMBER 3, 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 AUTHORIZED
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.
A copy of the proposed Ordinance is on file with the Clerk to the Board and is available for inspection. All interested
parties are invited to attend and be heard.
All persons wishing to speak on any agenda item must register with the County Manager prior to presentation of the
agenda item to be addressed. Individual speakers will be limited to 3 minutes on any item. The selection of an individual
to speak on behalf of an organization or group is encouraged. If recognized by the Chairman, a spokesperson for a group
or organization may be allotted 10 minutes to speak on an item. Written materials intended to be considered by the
Board shall be submitted to the appropriate County staff a minimum of 7 days prior to the public hearing. All materials
used in presentations before the Board will become a permanent part of the record.
As part of an ongoing initiative to encourage public involvement, the public will have the opportunity to provide public
comments remotely, as well as in person, during this proceeding. Individuals who would like to participate remotely
should register through the link provided within the specific event/meeting entry on the Calendar of Events on the
County website at www.colliercountyfl.gov/our-county/visitors/calendar-of-events after the agenda is posted on the
County website. Registration should be done in advance of the public meeting or any deadline specified within the
public meeting notice. Individuals who register will receive an email in advance of the public hearing detailing how
they can participate remotely in this meeting. Remote participation is provided as a courtesy and is at the user’s risk.
The County is not responsible for technical issues. For additional information about the meeting, please call Geoffrey
Willig at 252-8369 or email to Geoffrey.Willig@colliercountyfl.gov.
Any person who decides to appeal any decision of the Board will need a record of the proceedings pertaining thereto
and therefore, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony
and evidence upon which the appeal is based.
If you are a person with a disability who needs any accommodation in order to participate in this proceeding, you are
entitled, at no cost to you, to the provision of certain assistance. Please contact the Collier County Facilities Management
Division, located at 3335 Tamiami Trail East, Suite 101, Naples, FL 34112-5356, (239) 252-8380, at least two days
prior to the meeting. Assisted listening devices for the hearing impaired are available in the Board of County
Commissioners Office.
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
BURT L. SAUNDERS, CHAIRMAN
ATTEST:
CRYSTAL K. KINZEL, CLERK
BY: Martha Vergara, Deputy Clerk
(SEAL)
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