Agenda 09/23/2025 Item #16J 3 (Approve Tax Collector request for advance commissions in accordance with Florida Statute 192.102(1) for FY2026)9/23/2025
Item # 16.J.3
ID# 2025-2912
Executive Summary
Recommendation to approve Tax Collector request for advance commissions in accordance with Florida Statute
192.102(1) for FY2026.
OBJECTIVE: Tax Collector request for advance commissions in accordance with Florida Statute 192.102(1) for FY
2026.
CONSIDERATIONS: Pursuant to this statute, Tax Collector Rob Stoneburner has requested through the attached
correspondence that the Board approve request for advance commissions for FY 2026.
This item is consistent with the Collier County strategic plan objective to safeguard taxpayer money by promoting fiscal
stewardship and sound budget oversight.
FISCAL IMPACT: The requested advance totals $2,121,239.20.
GROWTH MANAGEMENT IMPACT: None.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, and is approved as to form and
legality. Florida Statute 192.102(1) provides in relevant part “The board of county commissioners and school board of
each county shall advance and pay to the county tax collector of each such county, at the first meeting of such board
each month from October through July of each year, on demand of the county tax collector, an amount equal to one-
twelfth of the commissions on the county taxes levied on the county tax roll for the preceding year…” (emphasis added).
There is no discretion involving this request. -JAK
RECOMMENDATIONS: Approve Tax Collector request for advance commissions in accordance with Florida Statute
192.102(1) for FY 2026.
PREPARED BY: Christopher Johnson, Director of Corporate Financial and Management Services
ATTACHMENTS:
1. Tax Collector Advance Payment Request FY26
Page 3369 of 3896
<"(9",CFC
Collier C-ourdy Tax C-ollector
September 4, 2025
Commissioner Burt L. Saunders, Chairman
Board of Collier County Commissioners
3299 TamiamiTrail East, Suite 303
Naples, FL 34112
Dear Chairman Saunders:
ln accordance with Florida Statute 192.102(1) governing advance payment of commissions due the Tax
Collector for an amount equal to 1/12 (one-twelfth) of commissions on county taxes levied on the County
tax roll for the year 2024, this office hereby submits a statement for such commissions as follows:
BCC Fees for N 24/25 525,454,870.35
/12 (one twelfth) 5 2,L2L,239.ZO
Kindest Rega
Rob Stoneburner
Collier County Tax Collector
Rs/ic
CC: Finance Department
Office of ManaBement and Budget
Received by:
Date:
3291 E. Tamiami Traif Naples, FL 34772-5758
P1torc 239-2524777 colliertaxcollector.com
Page 3370 of 3896