Backup Documents 08/26/2025 Item #17B BCC August 2025 2025 1 6F j
Ch i•ts �b
6th Percent Tourist Tax
Referendum
)nda.Rodriguez@colliercountyfl.gov>
11:35 AM
To: Legal Notice
Cc: KlatzkowJeff; BirdMadison;JohnsonChristopher; Laura Zautcke
Subject: ad request - 6th Percent Tourist Tax Referendum - 8.12.25 BCC
Attachments: ad copy - 6th percent tourist tax referendum.pdf; Ordinance - 6th percent tourist tax
referendum.pdf
Good morning,
Please publish the attached legal ad on the website on Wednesday July 23rd, to run through the hearing
date. Staff and attorney approvals are below.
Please acknowledge receipt. Thank you,
Wanda Rodriguez, MCP, CP.M
Office of the County Attorney
(239) 252-8400
�O 9ctRTIF/F6 p. PIgI�lrS6NNG
COWER COUNTY
0 program SINCE
a
Certified Public Manager
PO NAB . 2005
From:Jeff Klatzkow<Jeff.Klatzkow@colliercountyfl.gov>
Sent:Thursday,July 10, 2025 11:25 AM
To: Wanda Rodriguez<Wanda.Rodriguez@colliercountyfl.gov>
Cc: Madison Bird <Madison.Bird@colliercountyfl.gov>
Subject: RE: ad request for approval - RE: Ordinance 6th cent high impact tourism
Approved. Let e know when the ad runs. -Jeff
From: Wanda Rodriguez<Wanda.Rodriguez@colliercountyfl.gov>
Sent:Thursday,July 10, 2025 11:03 AM
To:Jeff Klatzkow<Jeff.Klatzkow@colliercountyfl.gov>
Cc: Madison Bird <Madison.Bird@colliercountyfl.gov>
Subject: ad request for approval- RE: Ordinance 6th cent high impact tourism
Jeff,
For your approval. The title in the ad matches the title of the ordinance, and staff approval is below.
'Wanda Rodriguez, MCP, CPN1
Office of the County .Attorney 1 6F I
(239) 252-8400
LERT I F IF°
A
9'F FLORIDA S
ACV Program COWER COUNTY
SINCE
Certified Public Manager �-Y
tir.ar!Amway
From: Laura Zautcke<Laura.Zautcke@colliercountyfl.gov>
Sent:Thursday,July 10, 2025 10:51 AM
To:Wanda Rodriguez<Wanda.Rodriguez@colliercountyfl.gov>; Madison Bird <Madison.Bird@colliercountvfl.gov>
Cc:Christopher P Johnson<Christopher.Johnson@colliercountyfl.gov>; Debra Windsor
<Debra.Windsor@colliercountyfl.gov>; Agnieszka Chudy<Agnieszka.Chudy@colliercountyfl.gov>
Subject: FW: ad request for approval- RE: Ordinance 6th cent high impact tourism
Hi Wanda:
I reviewed this, and it looks good.
Hi Madison
It looks like you loaded the item in Civic Plus for the July 7th for recommendation to advertise.
Will you be loading the item for the August 12 meeting? Do you need anything from the department?
Laura
Laura Zautcke
Manager- Financial Operations
Corporate Financial & Management Service ttiji
Office:239-252-8505 oll r Coun
3299 Tamiami Trail East, Suite 201 0 O X CI I
Naples, Florida 34112
Laura.Zautcke aC�colliercountyfl.gov
From: Wanda Rodriguez<Wanda.Rodriguez@colliercountyfl.gov>
Sent: Wednesday,July 9, 2025 1:50 PM
To:Christopher P Johnson<Christopher.Johnson@colliercountyfl.gov>
Cc: Debra Windsor<Debra.Windsor@colliercountyfl.gov>
Subject:ad request for approval- RE: Ordinance 6th cent high impact tourism
Chris: Please advise if the attached is approved for publication on the Clerk's legal ad website in
anticipation of the August 12th BCC meeting.
2
Debra: Chris has you listed as his out of office contact. If he is unavailable to approve this ad, please
forward to the appropriate person in your office who can approve in his stead.Thanks, 1 6F 1 4
'Wanda Rodriguez, MCP, CPN1
Office of the County .Attorney
(239) 252-8400
LERTIF/f0
PL0RIua•s 1ENR
ACP9 ER COUNTY
m
D Prom 'spa
/ws�p i�y;.�]
Cerufed Public Manager �-�!
LJ NAL/ .,�.R.P�. ,
From:Jeff Klatzkow<Jeff.Klatzkow@colliercountyfl.gov>
Sent:Tuesday,July 8, 2025 12:42 PM
To: Wanda Rodriguez<Wanda.Rodriguez@colliercountyfl.gov>
Cc:Christopher P Johnson<Christopher.Johnson@colliercountyfl.gov>;Tammy Althouse
<Tammy.Althouse@colliercountyfl.gov>
Subject: RE: Ordinance 6th cent high impact tourism
The State made a few minor corrections. Please advertise this Ordinance for the next Board
meeting. Summary agenda.
Jeffrey A. Klatzkow
Collier County Attorney
(239) 252-2614
Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a
public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing.
3
16FI
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(a,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
1 6F1
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 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.
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 tax as the 6t1i 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
f Section One: Purpose
This ordinance is adopted pursuant to the authority and requirements of Section 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 3, 2026. It is further the
intent of this Ordinance to provide for the use of the receipts of the tax imposed by Ordinance
104-CMG-00002/1346815/I j
Words Underlined arc added;Words S4fuek-Threngl3 are deleted.
Page 1 of 3
i 6 F 1
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 (6t1i 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 3, 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 3, 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 6t1i 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:
[04-CMG-00002/1346815/1]
Words Underlined are added;Words S&rtiek-Through arc deleted.
Page 2 of 3
i6F1 1
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
1
Appr l v, • •A • ••• _ -o legality:
i so
ill MA
Jeffre !R . Kl.tz"
Count Atto ey
[04-CMG-00002/13 .815/I]
Words Underlined are added;Words Stogy usk—�Through are deleted.
Page 3 of 3
Clerk of the Circuit Court and Comptroller - Crystal K. Kinzel
Collier County, Florida
3315 Tamiami Trail East, Ste. 102 - Naples, FL 34112-5324
Phone: (239) 252-2646
Affidavit of Publication
COLLIER COUNTY STATE OF FLORIDA
Before the undersigned authority personally appeared
Yanirda Fernandez, who on oath says that he or she is a
Deputy Clerk of the Circuit Court of Collier County,
Florida; that the attached copy of advertisement,
6th Percent Tourist Tax Referendum (BCC 8/12/2025)
was published on the publically accessible website
https://notices.collierclerk.com as designated by Collier
County, Florida on 07/23/2025 until 08/14/2025.
Affiant further says that the website complies with all
legal requirements for publication in chapter 50, Florida
Statutes.
(Mj�*Mt Printi
Sworn to and
n � M
il�tr"b'll�
f •
I
I •
nZPl:Clerk of the Circuit Court &
its% Clerk Si4y
hv) t �✓
(Deputy Clerk Printed Name)
Date
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.Qov.
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)
ORIGINAL DOCUMENTS CHECKLIST & ROUTING SLIP ' 7 B
TO ACCOMPANY ALL ORIGINAL DOCUMENTS SENT TO
THE BOARD OF COUNTY COMMISSIONERS OFFICE FOR SIGNATURE
Print on pink paper. Attach to original document. The completed routing slip and original documents are to be forwarded to the County Attorney Office
at the time the item is placed on the agenda. All completed routing slips and original documents must be received in the County Attorney Office no later
than Monday preceding the Board meeting.
** ROUTING SLIP**
Complete routing lines#1 through#2 as appropriate for additional signatures,dates,and/or information needed. If the document is already complete with the
exception of the Chairman's signature,draw a line through routing lines#1 through#2,complete the checklist,and forward to the County Attorney Office.
Route to Addressee(s) (List in routing order) Office Initials Date
1.
2. (Enter your Dept here)
3. County Attorney Office County Attorney Office
g/26
4. BCC Office Board of County BS by MB
Commissioners [s- '?/Z I
5. Minutes and Records Clerk of Court's Office P•'"76te!e_
1/2/
PRIMARY CONTACT INFORMATI N
Normally the primary contact is the person who created/prepared the Executive Summary. Primary contact information is needed in the event one of the
addressees above may need to contact staff for additional or missing information.
Name of Primary Staff Madison Bird Phone Number 2939
Contact/Department
Agenda Date Item was Agenda Item Number
Approved by the BCC g/26 /2S I7D
Type of Document(s) Number of Original
Attached j;- c rs c (>6/o Tr,y Documents Attached 1
PO number or account .c2p0S—33
number if document is
to be recorded
INSTRUCTIONS & CHECKLIST
Initial the Yes column or mark"N/A" in the Not Applicable column,whichever is Yes N/A (Not
appropriate. (Initial) Applicable)
1. Does the document require the chairman's signature?(stamped unless otherwise stated) MB
2. Does the document need to be sent to another agency for additional signatures? If yes, N/A
provide the Contact Information(Name;Agency;Address; Phone) on an attached sheet.
3. Original document has been signed/initialed for legality. (All documents to be signed by MB
the Chairman,with the exception of most letters, must be reviewed and signed by the
Office of the County Attorney.)
4. All handwritten strike-through and revisions have been initialed by the County Attorney MB
Office and all other parties except the BCC Chairman and the Clerk to the Board.
5. The Chairman's signature line date has been entered as the date of BCC approval of the MB
document or the final negotiated contract date whichever is applicable.
6. "Sign here"tabs are placed on the appropriate pages indicating where the Chairman's MB
signature and initials are required.
7. In most cases(some contracts are an exception),the original document and this routing slip N/A
should be provided to the County Attorney Office at the time the item is uploaded to the
agenda. Some documents are time sensitive and require forwarding to Tallahassee within a
certain time frame or the BCC's actions are nullified. Be aware of your deadlines!
8. The document was approved by the BCC on 8/26 and all changes made during Vi:,no}
the meeting have been incorporated in the attached document. The County Attorney
Office has reviewed the changes, if applicable.
9. Initials of attorney verifying that the attached document is the version approved by the
BCC, all changes directed by the BCC have been made, and the document is ready for the SAF/f4b fad
Chairman's signature.
I:Forms/County Forms/BCC Forms/Original Documents Routing Slip WWS Original 9.03.04;Revised 1.26.05;2.24.05; 11/30/12;4/22/16;9/10/21
17B
ORDINANCE NO. 2025 - 3 3
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
is 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.
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 tax as the 6t1i 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 Section 125.0104,
Florida Statutes, for the purpose of levying and imposing the 6`h percent Tourist Development
Tax, subject to approval by voters at the general election on November 3, 2026. It is further the
intent of this Ordinance to provide for the use of the receipts of the tax imposed by Ordinance
[04-CMG-00002/134681 S/l)
Words Underlined arc added;Words Stfr+ek—ThreHg}a are deleted.
Page I of 3
11
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 (6tli 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 3,2026.
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 3, 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 6tl' 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:
[04-CMG-00002/1346815/1]
Words Underlined are added;Words Sic c4E-?'1hre are deleted.
Page 2 of 3
[
is
17B
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 TI-IE 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
Commissionw, Collier County, Florida, this 24 day of AI✓s t , 20Z5 .
ATT$.S9` BOARD OF COUNTY COMMISSIONERS
CIZYS;TAL K: KINZEL,: lerk of the COLLIER COUNTY, FLORIDA
Circuit Court& Cornptroller
By , By. :.-�
. arm_ pity C , CHAIRMAN
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FLORIDA DEPARTMENT Of STATE
RON DESANTIS CORD BYRD
Governor Secretary of State
September 2, 2025
Crystal K. Kinzel
Clerk of Court
Collier County
3329 Tamiami Trail E, Suite#401
Naples, FL 34112
Dear Crystal Kinzel,
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your
electronic copy of Collier County Ordinance No. 2025-33, which was filed in this office on September 2,
2025.
Sincerely,
Alexandra Leijon
Administrative Code and Register Director
AL
R. A. Gray Building • 500 South Bronough Street • Tallahassee, Florida 32399-0250
Telephone: (850) 245-6270