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Ordinance 2025-33 ORDINANCE NO. 2025 - 3 3 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 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 [04-CMG-00002/1346815/l j Words Underlined arc added;Words Siniok-Through are deleted. is Page 1 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 (6111 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 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: [04-CMG-00002/1346815/I] Words Underlined are added;Words Struekk-Thretigli are deleted. Page 2 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 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 Commission,} eg llier County, Florida, this 2C day of Av�3 I-, 202.5 . ATTEST:.-' BOARD OF COUNTY COMMISSIONERS C1.YS;TAL K.:KINZEL,..I✓lerk of the COI,LIER COUNTY, FLORIDA Circuit Court& Comptroljer By:, "AV' ByAg# Aricoskairn-- • a tm_ puty C i , CHAIRMAN t y �1 ir1' Appr v; •1 ,11 , - -0 legalit I;ig,� Jeffre 11• . Kl:tz" Ibis ordinance titc4 wiW all Count Attoi' ey of ito,te's 04f;c :i^- day of " •r-- --- oderiowlodgeenimt of thoi (04-CMG•00002/1 •815/1) `>� .� �rec©ived this .� Words Underlined are added;Words Sck-Through arc deleted. ��"tru Page 3 of 3 r , • ( ; 't i...k-,3/4.Alot ...--,- 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