Chapter 126 - Taxation Chapter 126
TAXATION*
Article I. In General
Sec. 126-1. Exemption of local tax on electric energy used by qualified
businesses in the Immokalee Enterprise Zone.
Sec. 126-2. Seniors homestead exemption.
Secs. 126-3-126-25. Reserved.
Article II. Motor Fuel Taxes
Sec. 126-26. Gasoline tax-One-cent levy.
Sec. 126-27. Same-Extension of six-cent levy.
Sec. 126-28. Same-Additional five-cent levy.
Sec. 126-29. Same-Seventh-cent levy.
Sec. 126-30. Same-Ninth-cent levy.
Secs. 126-31-126-50. Reserved.
Article III. Tourist Development Tax(Lodging Tax)
Division 1. Generally
Secs. 126-51-126-60. Reserved.
Division 2. Reserved
Secs. 126-61-126-80. Reserved.
Division 3. 1992 Tax Ordinance
Sec. 126-81. Purpose.
Sec. 126-82. Tourist Development Tax.
Sec. 126-83. Uses of Tax Revenues.
Sec. 126-84. Tourist Development Council.
Sec. 126-85. Penalties for Failure to Collect.
Sec. 126-86. Penalties for Misrepresentation.
Sec. 126-87. Liens Authorized.
Sec. 126-88. Repeal by Referendum.
Sec. 126-89. Local Administration of The Tax.
Secs. 126-90-126-110. Reserved.
Article IV. Local Business Tax
Sec. 126-111. Local business tax.
Sec. 126-112. Definitions.
Sec. 126-113. Local business taxes; due date and penalties for delinquency;
transfers;sales or delivery of vehicles(not separate situs).
Sec. 126-114. Issuance of a local business tax receipt; false statement on
application; display of a local business tax receipt; report of
fictitious name registration.
Sec. 126-115. Disposition of taxes collected; county's discretion to expend
these tax revenues to fund a comprehensive economic develop-
ment strategy.
*Cross references-Finance,§2-396 et seq.;businesses,ch. 26;special districts,ch. 122.
State law reference-Taxation and finance generally,F.S. Chs. 192-221.
ft-. Supp. No. 80 CD126:1
COLLIER COUNTY CODE
Sec. 126-116. Suspension or revocation of local business tax receipt.
Sec. 126-117. Tax collection, statute of limitation; additional local business
taxes;collection after certain payments.
Sec. 126-118. Lottery and gambling not authorized.
Sec. 126-119. Exemptions allowed for aged,disabled individuals;widows with
minor children;exceptions.
Sec. 126-120. Exemptions allowed for disabled veterans, or his or her un-
remarried spouses.
Sec. 126-121. Farm, grove, horticultural, floricultural, tropical piscicultural
cultural and tropical fish farm products.
Sec. 126-122. Religious tenets;exemption.
Sec. 126-123. Sale of athletic related items at the school by its students;
exemptions.
Sec. 126-124. Sales from vehicles by licensed fish dealers.
Sec. 126-125. Providers of advertising space on a motor vehicle or vessel.
Sec. 126-126. Amusement devices.
Sec. 126-127. Hotel, apartment hotel,motel,etc., as defined in Chapter 509,
Florida Statutes.
Sec. 126-128. Cemeteries,mausoleums,etc.
Sec. 126-129. Circus,traveling show,tent show,etc.;side show.
Sec. 126-130. Traveling medicine shows.
Sec. 126-131. Cafes,restaurants and other eating establishments.
Sec. 126-132. Contracting.
Sec. 126-133. Dance halls,variety exhibitions,etc.
Sec. 126-134. Electric power plants,gas plants,community television antenna
companies.
Sec. 126-135. Emigrant or labor agents.
Sec. 126-136. Fortunetellers,clairvoyants,etc.
Sec. 126-137. Astrologers.
Sec. 126-138. County permit required.
Sec. 126-139. Insurance adjusters.
Sec. 126-140. Junk dealers;local business tax requirements;penalty.
Sec. 126-141. Liquefied petroleum gas;distributors,installers and manufactur-
ers.
Sec. 126-142. Manufacturing,processing,quarrying and mining.
Sec. 126-143. Miscellaneous occupations,professions or businesses not otherwise
referenced in this article;enterprise zones.
Sec. 126-144. Moving picture shows,theaters and drive-in theaters.
Sec. 126-145. Pawnbrokers;reports to sheriff;penalty.
Sec. 126-146. Permanent exhibits.
Sec. 126-147. Professions,businesses,occupations.
Sec. 126-148. "Service"businesses.
Sec. 126-149. Retail store businesses.
Sec. 126-150. Telephone system;local exchange telephone service;pay telephone
service.
Sec. 126-151. Trading,etc.,in intangible personal property.
Sec. 126-152. Trading,etc. in tangible personal property;fireworks,seasonal
retailers.
Sec. 126-153. Vending machines.
Sec. 126-154. Water companies and sewage disposal companies.
Sec. 126-155. Farmers' markets, flea markets, etc., where individuals sell
from stalls.
Sec. 126-156. Lawn maintenance,landscaping restricted contractor,landscap-
ing unlimited contractor.
Sec. 126-157. Commission for Tax Collector.
Sec. 126-158. Doing business with Cuba.
Sec. 126-159. Restrictions to require local business taxes;proof required.
Secs. 126-160-126-185. Reserved.
` ' upp. No. 80 CD126:2
Article V. Reserved
Secs. 126-186—126-210. Reserved.
Article VI. Collier County Local Provider Participation Fund
Sec. 126-211. Title.
Sec. 126-212. Authority.
Sec. 126-213. Purpose.
Sec. 126-214. Alternative Method.
Sec. 126-215. Definitions.
Sec. 126-216. Interpretation.
Sec. 126-217. Assessment.
Sec. 126-218. Computation of Assessment.
Sec. 126-219. Assessment Resolution.
Sec. 126-220. Non-Ad Valorem Assessment Roll.
Sec. 126-221. Notice by Publication.
Sec. 126-222. Notice by Mail.
Sec. 126-223. Adoption of Assessment Resolution and Non-Ad Valorem Assess-
ment Roll.
Sec. 126-224. Annual Final Assessment Resolution.
Sec. 126-225. Effect of Annual Final Assessment Resolution.
Sec. 126-226. Method of Collection.
Sec. 126-227. Refunds.
Sec. 126-228. Responsibility for Enforcement.
Sec. 126-229. Correction of Errors and Omissions.
Secs. 126-230—126-255. Reserved.
TAXATION
CD126:2.1Supp. No. 112
ARTICLE I. IN GENERAL
Sec. 126-1. Exemption of local tax on
electric energy used by quali-
fied businesses in the Immoka-
lee Enterprise Zone.
(a)Title and citation.This section shall be
known and cited as the "Collier County Exemp-
tion of Electricity Sales Tax for Energy Used in
Enterprise Zone."
(b)Intent and purpose.The intent of this
section is:
(1) Any business located within the Immo-
kalee Enterprise Zone shall be eligible to
receive an exemption of utility tax imposed
by the county on the purchase of electri-
cal energy if such business is a qualified
business under the provisions of F.S.
§ 212.08, and is determined to be eligible
for the exemption by the department of
revenue.
(2) To receive the exemption, a business
must file an application with the Immo-
kalee Enterprise Zone Development
Agency on a form provided by the Florida
Department of Revenue. A qualified busi-
ness may receive the benefit herein
provided for a period of five years from
the billing period beginning not more
than 30 days following notification to Lee
County Electric Cooperative or other
qualified business which has been granted
an exemption under F.S. § 212.08(15),
shall be entitled to full benefit of that
exemption as if expiration had not
occurred on that date. Notwithstanding
the expiration reference above, if a
subsequent audit conducted by the Florida
Department of Revenue determines that
the business did not meet the criteria
mandated in F.S. § 212.08(15)(d), the
amount of taxes exempted pursuant to
this section shall immediately be due
and payable to the Florida Department
of Revenue by the business, together
with the appropriate interest and penalty,
computed from the due date of each bill
for the electrical energy purchased as
exempt under this paragraph.
(Ord. No. 97-15, §§ 1, 2, 3-25-97)
Sec. 126-2. Seniors homestead exemption.
(a)Title and citation.This section shall be
known and cited as the "Collier County Seniors
Homestead Exemption Ordinance."
(b)Findings.The Board finds that the legisla-
tive intent set forth in F.S. § 196.075, sets forth a
laudable philosophy regarding local taxation relief
offered to qualifying persons age 65 and older
whose household income does not exceed a speci-
fied amount. Florida Statutes § 196.075,
authorizes the Board to adopt an ordinance
providing this benefit to the taxpayer who meets
the required criteria.
(c)Definitions.For the purposes of this sec-
tion, the definitions contained in F.S. § 196.075,
shall apply and control, in accordance with the
subject matter, unless the text and/or context of
this section provides otherwise.
(d)Creation and Establishment of Additional
Homestead Exemptions.
(1) In accordance with s. 6(d), Art. VII of the
State Constitution, the Board of County
Commissioners by supermajority vote
hereby adopts the following ordinance to
allow either or both of the following
additional homestead exemptions:
a. Fifty-thousand dollars for any person
who has the legal or equitable title
to real estate and maintains thereon
the permanent residence of the
owner, who has attained age 65, and
whose household income does not
exceed $20,000.00; or
b. The amount of the assessed value of
the property for any person who has
the legal or equitable title to real
estate with a just value less than
$250,000.00 and has maintained
thereon the permanent residence of
the owner for at least 25 years, who
has attained age 65, and whose
household income does not exceed
§ 126-2TAXATION
CD126:3Supp. No. 105
the income limitation prescribed in
subsection (1)a., as calculated in
subsection (2) below.
(2) As set forth in F.S. § 196.075, beginning
January 1, 2001, the $20,000.00 income
limitation shall be adjusted annually, on
January 1, by the percentage change in
the average cost-of-living index in the
period January 1 through December 31
of the immediate prior year compared
with the same period for the year prior to
that. The index is the average of the
monthly consumer-price-index figures for
the stated 12-month period, relative to
the United States as a whole, issued by
the United States Department of Labor.
(3) These exemptions apply only to taxes
levied by the Board of County Commis-
sioners, and will apply to all tax levies of
theCounty,includingalldependentspecial
districts and municipal service taxing
units.
(4) The amount of the exemption may not
exceed $250,000.00. This exemption shall
be uniform in all dependent special
districts or municipal service taxing units
within the County.
(5) A taxpayer claiming the exemption must
annually submit to the property appraiser,
not later than March 1, a sworn state-
ment of household income on a form
prescribed by the Department of Revenue.
(Ord. No. 99-85, §§ 1—5, 11-22-99; Ord. No.
03-02, §§ 1, 2, 1-14-03; Ord. No. 2007-01, § 1;
Ord. No. 2013-36, §§ 1—4)
Secs. 126-3—126-25. Reserved.
ARTICLE II. MOTOR FUEL TAXES
Sec. 126-26. Gasoline tax—One-cent levy.
(a)Purpose.There is hereby levied and imposed
a tax of $0.01 upon every gallon of motor fuel and
special fuel sold in the county and taxed under
the provisions of F.S. ch. 206, for the purpose of
paying the cost of acquisition, construction,
reconstruction and maintenance of roads and
streets as authorized by law.
(b)Effective date.This tax is imposed effec-
tive June 1, 1980.
(Ord. No. 80-50, §§ 1, 2)
Editor’s note—The above tax was approved at a
referendum election held Mar. 11, 1980.
State law reference—Authority for above tax, F.S.
§ 336.021.
Sec. 126-27. Same—Extension of six-cent
levy.
(a)Title and citations.This section shall be
known and cited as the "Collier County Exten-
sion of the Six Cents Local Option Fuel Tax
Ordinance."
(b)Findings and purpose.It has been
determined by majority vote of the Board of
County Commissioners of Collier County, Florida,
that the levy of the six cents local option fuel tax
on every gallon of motor fuel and diesel fuel sold
in Collier County and taxed under the provisions
of F.S. ch. 206, is necessary to finance major
transportation facilities and improvements and
to repair and maintain existing transportation
facilities. The levy of the six cents local option
fuel tax is determined to be necessary to promote
the public health, safety, and welfare of the
citizens of and visitors to Collier County, Florida.
(c)Extension/reimposition of the local option
fuel tax.There is hereby extended, levied, and
imposed the six cents local option fuel tax upon
every gallon of motor fuel and diesel fuel sold in
Collier County and taxed under the provisions of
F.S. ch. 206, as provided in F.S. § 336.025(1)(a),
up to and including the year 2025. Upon the
expiration of the current levy on December 31,
2025, the six cents local option fuel tax upon
every gallon of motor fuel and diesel fuel sold in
Collier County shall be reimposed and levied
effective January 1, 2026, so there is no "gap"or
"lapse"in the collection of the tax from its
current expiration date, through and including
December 31, 2055. The six cents local option
fuel tax as provided herein shall be considered a
reimposition of such tax commencing from the
January 1, 2026, effective date through and
including December 31, 2055.
§ 126-2 COLLIER COUNTY CODE
CD126:4Supp. No. 105
(d)Effective date of reimposition and exten-
sion of local option fuel tax and duration.The six
cents local option fuel tax currently scheduled to
expire on December 31, 2025, shall be reimposed
effective January 1, 2026 and such reimposition
shall continue thereafter through and including
December 31, 2055.
(e)Collection and distribution of local option
fuel tax; use of local option fuel tax revenues.The
six cents local option fuel tax shall be collected in
the same manner as all other fuel taxes pursu-
ant to F.S. ch. 206. A re-determination of the
method of distribution has previously been made
and approved by the Board of County Commis-
sioners as provided in F.S. § 336.025 or as
otherwise provided by law, and shall be
recalculated and established prior to the reimposi-
tion of the tax on January 1, 2026. The proceeds
of the tax shall be distributed among Collier
County and eligible municipalities based on the
transportation expenditures of each for the five
fiscal years preceding the year in which the tax
is authorized, as a proportion of the total of such
expenditures for Collier County and all municipali-
ties within Collier County, pursuant to the provi-
sions of F.S. § 336.025(4).
The revenues from the six cents local option
fuel tax shall be used for "transportation
expenditures"as provided in F.S. § 336.025.
(Ord. No. 89-27, §§ 1—5; Ord. No. 99-40, § 1—5,
126-27; Ord. No. 03-35, §§ 1—5, 6-24-03; Ord.
No. 2022-31, § 1)
Sec. 126-28. Same—Additional five-cent
levy.
(a)Title and citation.This section shall be
known and may be cited as the "Collier County
Additional Five Cents Local Option Fuel Tax
Ordinance".
(b)Findings and purpose.It has been
determined by at least a four-fifths vote of the
board of county commissioners that the levy and
its extension of the additional $0.05 local option
fuel tax on every gallon of motor fuel sold in the
County and taxed under the provisions of F.S.
ch. 206, pt. I (F.S. § 206.01 et seq.) is necessary
for transportation expenditures needed to meet
the requirements of the capital improvements
element of the County's adopted comprehensive
plan. The levy and its extension of the additional
$0.05 local option fuel tax is determined to be
necessary to promote the public health, safety
and welfare of the citizens of and visitors to the
County. This tax is in addition to the local option
fuel taxes levied pursuant to Section 126-27 of
the Collier County Code of Laws and Ordinances.
(c)Levy of tax.There is hereby established,
levied, imposed and extended, as referenced
herein, the additional $0.05 local option fuel tax,
in the amount of $0.05 per gallon, upon every
gallon of motor fuel sold in the County and taxed
under the provisions of F.S. ch. 206, pt. I (F.S.
§ 206.01 et seq.) as provided in F.S. § 336.025.
(d)Effective date; duration.The additional
$0.05 local option fuel tax was initially imposed
effective January 1, 1994, for a period of ten
years, re-imposed and extended on June 24,
2003, through and including December 31, 2025,
and such imposition is hereby further reimposed
following the current December 31, 2025 expira-
tion date, effective January 1, 2026 so there is no
"gap"or "lapse"in the collection of the tax
through and including December 31, 2055. Upon
expiration, any extension of the additional local
option fuel tax may be imposed as provided by
law. The reimposition of the $0.05 local option
fuel tax as provided herein shall be considered a
reimposition of such tax commencing on January
1, 2026, through and including December 31,
2055. A redetermination of the method of distribu-
tion has previously been made and approved by
the Board of County Commissioners as provided
in F.S. § 336.025 or as otherwise provided by law,
and shall be recalculated and re-established
prior to the reimposition of the tax on January 1,
2026.
(e)Collection and distribution; use.The
additional $0.05 local option fuel tax shall be
collected in the same manner as all other fuel
taxes pursuant to F.S. ch. 206. The distribution
of the additional $0.05 local option fuel tax shall
be pursuant to F.S. § 336.025(4). The propor-
tions shall be recalculated every ten years based
upon the transportation expenditures of the
immediately preceding five years or as otherwise
mandated by law. If an interlocal agreement is
§ 126-28TAXATION
CD126:5Supp. No. 105
not executed pursuant to F.S. § 336.025, the
proceeds of the tax shall be distributed among
the County and eligible municipalities based on
the transportation expenditures of each for the
five fiscal years immediately preceding the year
in which extension of the tax is authorized, as a
proportion of the total of such expenditures for
the County and all municipalities within the
County, pursuant to the provisions of F.S.
§ 336.025.
(1) The revenues from the additional $0.05
local option fuel tax shall be used for
"transportation expenditures"as defined
in F.S. § 336.025(7), needed to meet the
requirements of the capital improve-
ments element of the comprehensive plan,
including new roads, the reconstruction
or resurfacing of existing paved roads, or
the paving of existing graded roads when
undertaken in part to relieve or mitigate
existing or potential adverse
environmental impacts and other uses as
provided by and defined in F.S. § 336.025,
as amended from time to time or as
permitted by law.
(Ord. No. 93-48, §§ 1—5; Ord. No. 01-28, 5-8-01;
Ord. No. 03-36, 6-24-03; Ord. No. 2022-30, § 1)
Sec. 126-29. Same—Seventh-cent levy.
The State road board in administering the
proceeds of the 80 percent surplus of the second
gas tax remitted to the department for use in the
County and the proceeds of the 80 percent of the
seventh cent gas tax accruing to the department
for use of the counties, as provided in F.S.
§§ 339.08(3) and (4), may expend such funds
where requested to do so by resolution of the
Board of County Commissioners for roadside
parks, parking areas adjacent to same, and
highway patrol stations, any law to the contrary
notwithstanding, and any funds heretofore
expended by such counties for the purposes
above named may be reimbursed by the State
road board from the funds first above mentioned.
(Laws of Fla. ch. 65-680, § 1)
Editor’s note—The act codified in the above section was
repealed as a State act and assumed ordinance status
pursuant to Laws of Fla. ch. 71-29.
Sec. 126-30. Same—Ninth-cent levy.
(a)Levy of the tax.
1. The levy and imposition of a tax of the
additional "Ninth Cent Fuel Tax"upon
every gallon of motor fuel and diesel fuel
sold in Collier County and taxed under
the provisions of Chapter 206, Florida
Statutes, for the purpose of paying the
cost of transportation expenditures as
described in F.S. § 336.025(7), shall hereby
continue to be collected up to and includ-
ing the year 2025. Upon expiration, any
extension of the additional ninth cent
fuel tax may be imposed as provided by
law. The extension of the ninth cent fuel
tax as provided herein shall be considered
a reimposition of such tax from the date
hereof through and including December
31, 2025. Upon the expiration of the
current levy on December 31, 2025, the
Ninth Cent Fuel Tax upon every gallon of
motor fuel and diesel fuel sold in Collier
County shall be reimposed and levied
effective January 1, 2026, so there is no
"gap"or "lapse"in the collection of the
tax from its current expiration date,
through and including December 31, 2055.
2. Collier County shall have the option of
shortening the time of collection of the
"Ninth Cent Fuel Tax"by an amending
ordinance.
(b)Extension/Reimposition of the tax.Upon
termination of the current tax extension on
December 31, 2025, the Ninth Cent Fuel Tax
shall be reimposed and levied commencing Janu-
ary 1, 2026, through and including December 31,
2055.
(Ord. No. 03-34, §§ 1, 2, 6-24-03; Ord. No.
2022-32, § 1)
Secs. 126-31—126-50. Reserved.
§ 126-28 COLLIER COUNTY CODE
CD126:6Supp. No. 105
ARTICLE III. TOURIST DEVELOPMENT
TAX (LODGING TAX)*
DIVISION 1. GENERALLY
Secs. 126-51—126-60. Reserved.
DIVISION 2. RESERVED†
Secs. 126-61—126-80. Reserved.
DIVISION 3. 1992 TAX ORDINANCE‡
Sec. 126-81. Purpose.
This ordinance is adopted pursuant to the
authority and requirements of F.S. § 125.0104,
for the purpose of levying and imposing the
Tourist Development Tax, subject to approval by
voters at a referendum election. It is further the
intent of this Ordinance to provide for the use of
*Cross reference—Tourist development council, § 2-986
et seq.
State law reference—Tourist development tax, F.S.
§ 125.0125.
†Editor’s note—Ord. No. 95-57, § 1, adopted Oct. 24,
1995, repealed Div. 2, §§ 126-61—126-69, which pertained to
the 1990 tax ordinance. See the Code Comparative Table—
Ordinance Disposition.
‡Editor’s note—Ord. No. 2017-35, § 1, adopted July 11,
2017, amended Div. 3 in its entirety to read as herein set out.
Former Div. 3, §§ 126-81—126-91, pertained to similar
subject matter, and derived from: Ord. No. 92-60, §§ 1—11;
Ord. No. 95-46, §§ 1, 2; Ord. No. 95-56, §§ 1, 2; Ord. No.
96-54, § 1; Ord. No. 97-21, §§ 1, 2; Ord. No. 98-95, § 1; Ord.
No. 98-111, § 1; Ord. No. 99-28, § 1; Ord. No. 99-50, § 1; Ord.
No. 99-66, § 1; Ord. No. 01-31, § 1; Ord. No. 03-10, § 1; Ord.
No. 2005-18, § 1; Ord. No. 2005-43, §§ 1, 2; Ord. No. 2009-58,
§ 1; Ord. No. 2010-44, § 1; Ord. No. 2011-02, § 1; Ord. No.
2012-08, § 1; Ord. No. 2013-30, § 1; and Ord. No. 2014-30,
§ 1.
§ 126-81TAXATION
CD126:6.1Supp. No. 105
TAXATION § 126-83
the receipts of the tax imposed by Ordinance No. E. Pursuant to F.S. § 125.0104(10),the County
90-43 as required by Laws of Florida, Chapters Tax Collector shall be responsible for the collec-
92-175 and 92-204. tion and administration of the tax. Collections
(Ord. No. 2017-35, § 1) received by the Tax Collector shall be placed in
the County Tourist Development Trust Fund,
Sec. 126-82. Tourist Development Tax. which shall be established by resolution of the
Board of County Commissioners prior to receipt
A. There is hereby levied, imposed and set a of any tax revenues collected pursuant to this
tourist development tax throughout the geographic division.
area of the county at a rate of two percent of each
whole and major fraction of each dollar of the F. Pursuant to F.S. § 125.0104(3)(d),the Board
total consideration charged every person who of County Commissioners by an extraordinary
rents, leases or lets for consideration any living vote hereby levies,sets and imposes an additional
quarters or accommodations in any hotel, apart- one percent tourist development tax(3rd percent)
ment hotel,motel,resort motel,apartment,apart- to be collected in the same manner as the two
ment motel, roominghouse, mobile home park, percent tax collected pursuant to this article.
recreational vehicle park, or condominium for a
term of six months or less, as provided in F.S. G. Pursuant to F.S. § 125.0104(3)(1),the Board
§ 125.0104(3)(a),as amended,unless such person of County Commissioners by a majority vote
rents, leases, or lets for consideration any living hereby levies,sets and imposes an additional one
quarters or accommodations which are exempt percent tourist development tax(4th percent) to
according to the provisions of F.S. Ch. 212. be collected in the same manner as the two
When receipt of consideration is by way of percent tax collected pursuant to this article.
property other than money, the tax shall be
levied and imposed on the fair market value of H. Pursuant to F.S. § 125.0104(3)(n),the Board
such nonmonetary consideration. of County Commissioners by supermajority vote
hereby levies, sets, and imposes an additional
B. The tourist development tax shall be in 1% tourist development tax (5th percent) to be
effect until repealed by the Board or repealed by collected in the same manner as the first 4% of
referendum pursuant to Section 126-90 herein the tax collected percent to this Ordinance. The
and shall be in addition to any other tax imposed effective date of this levy and imposition of the
pursuant to F.S. Ch. 212, and in addition to all tax authorized herein shall be September 1,
other taxes, fees and the considerations for the 2017.
rental or lease. (Ord. No. 2017-35, § 1)
C. The tourist development tax shall be charged
by the person receiving the consideration for the Sec. 126-83. Uses of Tax Revenues.
lease or rental, and it shall be collected from the
lessee, tenant, or customer at the time of pay- A. The Board may utilize the tourist develop-
ment for the consideration for such lease or ment tax for all expenditures authorized by law,
rental. and may specifically utilize Fund 195 (Beaches)
to fund pass and inlet maintenance, and all
D. Pursuant to F.S. Ch. 212,the State Depart- funding allocations of the tourist development
ment of Revenue shall keep records showing the tax must be conducted in compliance with F.S.
amount of taxes collected,which shall also include § 125.0104. The tax revenues received pursuant
records disclosing the amount of taxes collected to this ordinance shall be used to fund the Collier
for and from each county in which the tax County Tourist Development Plan which is
authorized by this act is applicable. These records attached hereto as Exhibit "A" and which is
shall be open for inspection during the regular hereby adopted and incorporated into this
office hours of the said department of revenue ordinance. The Tourist Development Plan may
subject to the provisions of F.S. § 213.053. not be substantially amended except by ordinance
Supp. No. 73 CD126:7
§ 126-83 COLLIER COUNTY CODE
enacted by an affirmative vote of a majority plus ments for the same purpose and which are
one additional member of the Board of County secured by the tourist development tax,must not
Commissioners. exceed the stated percentage of tourist develop-
B. Administrative costs. The Board may utilize ment tax receipts provided in the Tourist Develop-
a portion of the tourist development tax to pay went Plan for such purposes, as calculated as of
for authorized administrative costs. the date of sale of such bonds. For purposes of
performing the calculations described in this
1. Tourism promotion administrative costs paragraph, the amount of tourist development
shall not exceed 32% of the total amount tax receipts shall be assumed to be the amount
collected each fiscal year for Destination provided as such in Collier County's immediately
Promotion revenue. This amount may be preceding annual audit, plus, if the levy of such
amended upwardly or downwardly each tax was imposed or increased subsequent to the
budget year provided that the amount of beginning of the period which was audited, an
the budget does not exceed 32% of the amount equal to the estimate by the County
total revenue for Destination Promotion. Manager of the moneys the County would have
2. Project Management,Indirect Overhead, received if the tax imposition or increase had
and Program Administration in support been in effect during the entire audit period. At
of Fund 195 (Beaches) and Fund 183 or prior to the issuance of bonds the County
(Beach Park Facilities) shall not exceed Manager shall provide a certificate as to the
15%of revenue for Beaches. This amount findings required in this paragraph, which
may be amended upwardly or downwardly certificate shall be conclusive as to all matters
each budget year provided that the provided herein.
amount of the budget does not exceed (Ord. No. 2017-35, § 1)
15% of the total revenue for Beaches.
C. The revenues to be derived from the tour- Sec. 126-84. Tourist Development Council.
ist development tax may be pledged to secure
and liquidate revenue bonds in accordance with Pursuant to the provisions of F.S. § 125.0104,
the provisions of F.S. § 125.0104. Such revenue the Board of County Commissioners established
bonds and revenue refunding bonds may be by Chapter 2, Article VIII, Division 10 of this
authorized and issued in such principal amounts, Code an advisory council which is known as the
with such interest rates and maturity dates, and Collier County Tourist Development Council.
subject to such other terms, conditions and The council is composed of nine members, the
covenants as the governing board of Collier original membership of which have been appointed
County shall provide. This paragraph shall be by the Board of County Commissioners by Resolu-
full and complete authority for accomplishing tion No. 92-238,Chapter 2,Article VIII,Division
such purposes, but such authority shall be 10 of this Code also sets forth the terms and
supplemental and additional to,and not in deroga- composition of membership and the responsibili-
tion of,any powers now existing or later conferred ties and duties of the council.
under law. (Ord. No. 2017-35, § 1)
D. In the event bonds are issued by Collier
County for any of the purposes enumerated by Sec. 126-85. Penalties for Failure to Col-
the Tourist Development Plan, the amount of lect.
tourist development tax receipts used to pay
debt service on such bonds may exceed the Any person who is a dealer hereunder who
percentages provided for the purpose for which fails or refuses to charge and collect from the
such bonds were issued; provided, however, the person paying any rental or lease the taxes
maximum annual debt service on such bonds, herein provided,either by himself or through his
together with any other obligations of Collier agents or employees, is, in addition to being
County which were issued to finance improve- personally liable for the payment of the tax,
ySupp. No. 73 CD126:8
TAXATION § 126-89
guilty of a misdemeanor of the first degree, ments of F.S. § 125.0104, that the tax collected
punishable as provided in F.S. § 775.082 or F.S. be remitted to the department of revenue before
§ 775.083. being returned to the County.
(Ord. No. 2017-35, § 1)
B. The County assumes responsibility for audit-
Sec. 126-86. Penalties for Misrepresenta- ing the records and accounts of dealers, and
tion. assessing, collecting, and enforcing payment of
delinquent tourist development taxes. The County
No person shall advertise or hold out to the adopts any and all powers and authority granted
public in any manner, directly or indirectly, that to the state in F.S. § 125.0104 and F.S. Ch. 212,
he will absorb all or any part of the tax, or that to determine the amount of the tax, penalties
he will relieve the person paying the rental of the and interest to be paid by each dealer and to
payment of all or any part of the tax, or that the enforce payment of such tax, penalties, and
tax will not be added to the rental or lease interests by, but not limited to, distress war-
consideration, or when added, that it or any part rants, writ of garnishments and criminal penal-
thereof will be refunded or refused,either directly, ties as provided in F.S. Ch. 212.
or indirectly, by any method whatsoever. Any
person who willfully violates any provision of C. Initial collection of the tax shall continue
this section shall be guilty of a misdemeanor of to be made in the same manner as the tax
the first degree,punishable as provided in F.S. § imposed under Chapter 212, Florida Statutes,
775.082 or F.S. § 775.083. Part I (F.S. § 212.01 et seq.).
(Ord. No. 2017-35, § 1) D. The County Tax Collector shall be
responsible for the collection and administration
Sec. 126-87. Liens Authorized. of the tax. The person receiving the consideration
The tax hereby levied shall constitute a lien for such rental or lease shall receive, account for,
on the property of the lessee, customer or tenant and remit the tax to the County Tax Collector.
in the same manner as, and shall be collectible The Tax Collector shall keep appropriate records
as are, liens authorized and imposed in F.S. of said funds. The same duties and privileges
§§ 713.67, 713.68 and 713.69. imposed by F.S. Ch. 212,upon dealers in tangible
(Ord. No. 2017-35, § 1) property,respecting the collection and remission
of tax, the making of returns, the keeping of
Sec. 126-88. Repeal by Referendum. books, records and accounts, the payment of a
dealer's credit in compliance with the rules of
Upon the filing of a petition signed by 15 the department of revenue in the administration
percent, or more, of the electors of the County, of said Chapter shall apply to and be binding
the Board of County Commissioners shall cause upon all persons who are subject to the provi-
an election to be held for the repeal of the tax, sions of this division;provided,however,the said
which election shall be subject only to any County Tax Collector may authorize a quarterly
outstanding revenue bonds for which the tax has return and payment when the tax remitted by
been pledged. the person receiving the consideration for such
(Ord. No. 2017-35, § 1) rental or lease for the preceding quarter did not
exceed $100.00. Remittances of the tax and
Sec. 126-89. Local Administration of The filing of the appropriate return may be done
Tax. semiannually or seasonally as follows:
A. It is the intent of the County to provide for 1. Facilities rented or leased which gener-
the collection and administration of the tax on a ate a total of $300.00 or less of tourist
local basis pursuant to F.S. § 125.0104(10), development tax revenue during a six-
which provides for such election of local month period may remit the tax semi-
administration of the tax. It is further the intent annually. The remittance and return filing
of the County to be exempted from those require- date shall be between April 1st and April
Supp. No. 73 CD126:9
§ 126-89 COLLIER COUNTY CODE
20th for the six-month rental or lease appropriate remedy to enforce its right
period ending the preceding March 31st against the offender, as granted by this
and the remittance and return filing date section, to require an examination of the
shall be between October 1st and October books and records of such dealer.
20th for the six-month rental or lease 2. Each dealer, as defined by statute, shall
period ending September 30th of each secure,maintain,and keep for a period of
year. three years, a complete record of rooms
2. The Tourist Development Tax may be or other lodging,leased or rented by said
remitted seasonally for facilities that are dealer, together with gross receipts from
rented or leased only for a total period of such sales, and other pertinent records
three months or less annually. The remit- and papers as may be required by the tax
tance and return filing date shall be collector for the reasonable administra-
between April 1st and April 20th for the tion of this division; and all such records
preceding rental or lease period ending which are located or maintained in this
March 31st and the remittance and return state shall be open for inspection by the
filing date shall be between October 1st tax collector at all reasonable hours at
and October 20th for the preceding rental such dealer's place of business located in
period ending September 30th of each the County. Any dealer who maintains
year. such books and records at a point outside
this County must make such books and
E. The County Tax Collector may promulgate records available for inspection by the
rules,prescribe and publish the forms necessary tax collector in the county. Any dealer
to effectuate this division. subject to these provisions of this divi-
F. The County Tax Collector is hereby sion who violates these provisions is
,.lesignated as the local official for the County guilty of a misdemeanor of the second
who shall perform the enforcement and audit degree, punishable as provided in F.S.
functions referenced in Subsection B of this §§ 775.082 or 775.083.
section which are associated with the collection 3. The Tax Collector shall send written
and remission of this tax, including, without notification, at least 30 days prior to the
limitation, the following: date an auditor is scheduled to begin an
audit,informing the taxpayer of the audit.
1. For the purpose of enforcing the collet- The Tax Collector is not required to give
tion of the tax levied by this division,the 30 days prior notification of a forthcom-
tax collector is hereby specifically ing audit in any instance in which the
authorized and empowered to examine at taxpayer requests an emergency audit.
all reasonable hours the books, records, Such written notification shall contain:
and other documents of all dealers, or
other persons charged with the duty to (a) The approximate date on which the
report or pay a tax under this division,in auditor is scheduled to begin the
order to determine whether they are audit.
collecting the tax or otherwise complying (b) A reminder that all of the records,
with this division. In the event said receipts, invoices, and related
dealer refuses to permit such examina- documentation of the taxpayer must
tion of its books, records or other docu- be made available to the auditor.
ments by the tax collector as aforesaid,it
is guilty of a misdemeanor of the second (c) Any other requests or suggestions
degree, punishable as provided in F.S. the tax collector may deem neces-
§ 775.083. The Tax Collector shall have sary.
the right to proceed in circuit court to 4. In addition to criminal sanctions,the Tax
seek a mandatory injunction or other Collector is empowered and it shall be
Supp. No. 73 CD126:10
TAXATION § 126-89
his duty,when any tax becomes delinquent of the delinquent dealer which are in the
or is otherwise in jeopardy under this hands, possession, or control of a third
division, to issue a warrant for the full person based on an indebtedness owed to
amount of the tax due or estimated to be the delinquent dealer by the third person,
due,with the interest,penalties,and cost to enforce collection of the taxes in the
of collection, directed to all and singular manner provided by law. Upon payment
the sheriffs of the state, and shall record of the execution, warrant, judgment, or
the warrant in the public records of the garnishment,the tax collector shall satisfy
County, and thereupon the amount of the the lien of record within 30 days.
warrant shall become a lien on any real
or personal property of the taxpayer in G. The amount of administrative costs retained
the same manner as a recorded judg- by the Tax Collector shall be negotiated annu-
ment. The Tax Collector may issue a tax ally,but shall not exceed three percent of the tax
execution to enforce the collection of collected herein. The remainder of the tax col-
taxes imposed by this division and deliver lected shall be submitted to the County on a
it to the sheriff. The sheriff shall monthly basis. If the Tax Collector retains less
thereupon proceed in the same manner than three percent of the tax collected for
as prescribed by law for executions and administrative costs, the County may retain an
shall be entitled to the same fees for his amount up to three percent for administrative
services in executing the warrant to be costs provided the aggregate amount retained by
collected. The Tax Collector may also the County and the tax collector does not exceed
have a writ of garnishment issued regard- three percent of the tax collected.
ing any goods, money, chattels, or effects (Ord. No. 2017-35, § 1)
Exhibit A- Tourist Development Plan
Collier County Tourist Development Plan Distribution Distribution Distribution
of 1st thru 3rd of 4th percent of 5th percent Overall
Category Description Fund percent(60%of (20% of TDT (20% of TDT Distribution(1)
TDT Levy) Levy) Levy)
Beaches Beach Park 183 5.968% 0.000% 0.000% 3.58%
Facilities
Beach
Beaches Renourishment, 195 64.961% 0.000% 0.000% 38.98%
Pass&Inlet
Maintenance
Total Beaches
Total Beaches (includes 70.929% 0.000% 0.000% 42.56%
Administrative
Costs)
Destination
Promotion Promotion& 184 13.086% 100.00% 28.571% 33.57%
Administration
Promotion Amateur Sports 758 0.000% 0.000% 71.429% 14.28%
Complex/Debt
Total Destina-
Total Promo- tion Promo-
tion tion& 13.086% 100.00% 100.000% 47.85%
Amateur
Sports
Museums County Museum 198 12.809% 0.000% 0.000% 7.68%
Museums Non-County 193 3.176% 0.000% 0.000% 1.91%
Museums
Total Total 15.985% 0.000% 0.000% 9.59%
Museums Museums
Total 100.00% 100.00% 100.00% 100.00%
Supp. No. 73 CD126:11
' 126-89 COLLIER COUNTY CODE
(1) The overall distribution is provided for illustrative purposes. Distributions are calculated on the factors provided for the 1st
thru 3rd percentage,the 4th percentage and the 5th percentage.
(2) County Museum Distribution-Annual TDT taxes in excess of$2,000,000.00 will be redirected to TDC Promotion Fund(184)
reserves.
(Ord. No. 2017-35, § 1)
Secs. 126-90-126-110. Reserved. Sec. 126-112. Definitions.
(a) In addition to the definitions in F.S.
ARTICLE IV LOCAL BUSINESS TAX* §205.022,the following words,terms and phrases
used in this article shall have the meanings
Sec. 126-111. Local business tax. ascribed to them unless the context clearly
(a) The board of county commissioners hereby indicates a different meaning:
adopts its "Local Business Tax Ordinance." The (b) For purposes of this article,business,profes-
primary purpose of this article is to change all sion and occupation does not include customary
prior ordinance references to "local occupational religious, charitable or educational activities of
license" to read "local business tax," and to not-for-profit religious, not-for-profit charitable
change all prior references to"license"to"receipt" or not-for-profit educational institutions, which
to comply with recently amended Chapter 205, are more particularly defined as follows:
Florida Statutes.
(b) No person shall engage in or manage any (1) Religious institutions means churches,
business, profession or occupation anywhere in ecclesiastical,or denominational organiza
tions, or established places for worship
Collier County, including within municipalities, at which not-for-profit religious services
for which a local business tax is required by this and such activities are regularly conducted
irticle unless the required local business tax and carried on,and also including church
receipt shall have been issued by the Collier cemeteries.
County Tax Collector or in some instances, the
tax collector in another Florida County. A separate (2) Educational institutions means state tax
receipt shall be required for each geographic supported or parochial,church or not-for-
location(situs)of the respective business,profes- profit private schools,colleges or universi-
sion or occupation. The tax receipt shall be ties conducting regular classes and courses
issued to each person upon the tax collector's of study required for accreditation by, or
receipt of the applicable local business tax and membership in, the Southern Associa-
upon compliance with other applicable require- tion of Colleges and Schools, the Depart-
ments. ment of Education,or the Florida Council
(c) Nothing in this article shall be construed of Independent Schools. Not-for-profit
to exempt any person from any other required libraries, art galleries or museums open
permit, license, certificate or other permission to the public are defined herein as
required by law, rule or regulation, or by any educational institutions and are therefore
applicable Collier County ordinance, rule or eligible for the applicable exemptions
regulation. Violations of this article shall be from these local business taxes.
prosecuted in accordance with the provisions of (3) Charitable institutions means only not-
section 126-113 herein. for-profit entities operating facilities in
(Ord. No. 07-51, § 1) Collier County at which are provided
*Editor's note—Ord. No. 07-51, § 50,adopted June 26, charitable services,a reasonable percent
2007,repealed Ord. No. 81-42 in its entirety,codified herein age of which services are without cost to
as art. IV. §§1-49 and provided for a new art. IV to read as those persons unable to pay.
herein set out. Formerly, art. IV was entitled"Occupational
License Tax." See the Code Comparative Table—Ordinance Applicant means a person applying for a
Disposition for a detailed analysis of inclusion. local business tax receipt.
Supp. No. 73 CD126:12
TAXATION § 126-112
Article means this ordinance.
Charitable or benevolent purpose means the
activities of a person conducted for the benefit
of an indefinite number of individuals to bring
them under the influence of education or
religion, relieve them from disease, suffering
or constraint, assist them in establishing
themselves in life, or to erect or maintain
public works.
Classification means the method by which
one person, or a group of persons, is identified
by size or type, or both.
Department means the Florida Department
of Revenue.
Enterprise Zone means an area designated
as an enterprise zone pursuant to F.S.
§ 290.0065, which section expires on the date
specified in F.S. § 290.016, for the expiration
of the Florida Enterprise Zone Act (which is
currently scheduled for December 31, 2015).
Individual means human being.
Local business tax means taxes charged
and the method by which the tax collector
grants the privilege of engaging in or manag-
ing any business, profession, or occupation
within all incorporated and all unincorporated
areas in Collier County. This tax does not
include any fees or other charges paid to any
board, commission or officer for a permit,
registration, examination or inspection, and
unless otherwise provided by law, such fee or
charge is deemed to be regulatory, and in
addition to but not in lieu of any local business
tax required by this article.
Local entertainer means an entertainer who
is a permanent resident of,or who maintains a
permanent place of business in,Collier County.
1` Supp. No. 73 CD126:12.1
TAXATION § 126-113
Local governing authority means the Board September 30th of each year except as otherwise
of County Commissioners of Collier County. provided by law, and shall expire on September
Occupational license , where used in any 30th of the succeeding year. If September 30 falls
other Collier County ordinances shall be deemed on a weekend or holiday,the tax shall expire on or
to mean "local business tax receipt." before the first working day following the week-
Person means any individual, person, firm, end or holiday.
partnership,corporation,association,joint ven- (b) Those tax receipts not renewed by October
ture, syndicate or other entity; also executor, 31 of the respective year shall be deemed to be
administrator, trustee, or other group or com- delinquent and be subject to a delinquency pen-
bination acting as a unit, association, estate, alty of ten percent for the month of October, plus
trust, business trust, trustee, executor, admin- an additional five percent penalty for each month
istrator, receiver, or other fiduciary, and all of delinquency thereafter until paid in full; how-
other business groups or combinations; and ever, the total delinquency penalty shall not ex-
includes the singular or plural as the context ceed 25 percent of the local business tax levy for
allows. the respective delinquent taxpayer. In addition to
Piscicultural means breeding,rearing and/or this penalty, the tax collector shall be entitled to
transplantation of fish by artificial means. the following collection cost fees, based on such
Receipt or local business tax receipt, or tax original tax plus penalty, which shall be collected
receipt means the document issued by the Tax from the delinquent local business taxpayer at
Collector which bears the words "Local Busi the same time of payment of the tax and associ-
ness Tax Receipt"and which evidences that the ated penalty:
person in whose name such receipt is issued $9.99 or less $2.00
has complied with the provisions of this article
relating to local business taxes with respect to $10.00-19.99 4.00
the respective taxed situs or taxed individual. $20.00-29.99 6.00
Tax means local business tax collected by $30.00-39.99 8.00
the Collier County Tax Collector except to the
extent that the context clearly indicates a dif- $40.00 or more 10.00
ferent tax collector. (c) Any person who engages in or manages any
Tax Collector means the Collier County Tax business, occupation or profession without first
Collector and all authorized delegates unless obtaining a required tax receipt is subject to a
the context requires reference to a tax collector penalty of 25 percent of the tax due,in addition to
in another Florida county. any other penalty provided by law or ordinance.
Taxpayer means any person liable to pay (d) Any person who is not required to pay a
local business taxes required by this article; local business tax for the respective situs during
also any agent required to file and pay any the first half of that tax year may be issued a
such required local business tax or taxes here- receipt during the second half of that tax year
under; and/or the heirs, successors, assignees upon payment of one-half the tax amount for that
or transferees of any such person or person's tax year.
representative.
(Ord. No. 07-51, § 2) (e) Any person who engages in or manages any
business,occupation or profession covered by this
Sec. 126-113. Local business taxes; due date article but does not pay the required tax to the tax
and penalties for delinquency; collector within 150 days after the initial written
transfers; sales or delivery of notice that such tax is due, and the person does
vehicles (not separate situs). not obtain the required tax receipt, is subject to
(a) All local business tax receipts shall be civil actions and penalties, including court costs,
issued under this article by the tax collector reasonable attorney's fees,additional administra-
beginning July 1 of each year,due and payable on tive costs incurred as a result of any such collec-
Supp.No.23 CD126:13
§ 126-113 COLLIER COUNTY CODE
tion efforts by the tax collector, including the of law is subject to enforcement for in lawfully
collection cost fee described in subsection (b), engaging in a business, occupation or profession
above,and also the 25 percent penalty in addition without having acquired the required local busi-
to any other penalty provided by law or ordi- ness tax receipt.
nance, and also an additional penalty of up to (Ord. No. 07-51, § 3)
$250.00.
(f) It shall be the duty of each person taking Sec. 126-114. Issuance of a local business
over or purchasing a then existing business, pro- tax receipt;false statement on
fession or occupation that is required to be taxed application; display of a local
under this article, to notify the tax collector business tax receipt; report of
within 30 days of the take over or purchase, and fictitious name registration.
upon failure to do so that person may be deemed (a) No local business tax receipt shall be is-
guilty of a misdemeanor, and upon conviction sued except upon written application to the tax
thereof in a court of law shall be subject to the collector by or on behalf of the person applying for
penalties as provided for in this article. the same. The tax collector, before issuing a local
(g) All tax receipts may be transferred to a business tax receipt based wholly or in part upon
new owner with the written approval of the tax capacity, number of individuals employed, or any
collector and, upon the presentation of a new other specified relevant factors, shall require the
application and payment of a transfer fee of up to person applying for such tax receipt to file a
ten percent of the tax, but no less than $3.00 nor statement giving full and complete information
more than $25.00, provided there is a bona fide relative to the capacity, number of individuals
sale or transfer of the business, profession or employed, and the other specified relevant fac-
occupation. The new owner must present to the tors,as is the case.No such receipt shall be issued
tax collector such evidence and the original tax unless the applicant provides the applicant's fed-
receipt for the applied-for transfer with a written eral identification number or the applicant's so-
request for the transfer. With the approval of the cial security number. The applications and state-
tax collector,that receipt may be transferred from ments required by this section shall be retained
one geographic location in Collier County to an- as a part of the tax collector's records.
other geographic location within Collier County. (b) Any individual applying to the tax collector
Such transferred tax receipt shall have the same for a tax receipt based upon capacity, number of
force and effect and for the same period of time as persons employed, or any other specified relevant
the original receipt. factors,and the person makes a false statement of
(h) Vehicles used by any person tax receipted capacity,number of persons employed and/or other
under this article for the sale and delivery of relevant factors, shall be deemed guilty of a
tangible personal property at either wholesale or misdemeanor and may also be otherwise pun-
retail from that person's place of business on ished as provided for in section 126-113.
which a tax has been paid, shall not be construed
to be separate places (situs) of business, occupa- (c) The tax collector shall make a duplicate of
tion or profession, and a tax may not be levied by each tax receipt issued. Each issued receipt shall
the tax collector on such vehicles or upon the be displayed conspicuously at the associated place
vehicles operators thereof. of business, occupation or profession, and be dis-
played in such a manner as to be open to the view
(i) Local business tax receipts obtained by the of the public and be subject to the inspection of all
commission of fraud upon the tax collector are duly authorized Collier County officer and/or other
void. Any person who has fraudulently obtained authorized officers. Each business, occupation or
such receipt, or who has fraudulently received profession that fails to continuously and conspic-
any transfer of such receipt issued to another,and uously display the tax receipt shall be subject to
has thereafter engaged in any business, occupa- the payment of an additional (second) local busi-
tion or profession requiring a receipt under color ness tax for engaging in or managing the business
Supp.No. 23 CD126:14
TAXATION § 126-116
or occupation for which the original local business sent by the tax collector to the governing author-
tax receipt was obtained, including seasonal re- ity of each such municipality, and the balance of
tailers under section 126-152, herein. the tax revenues(minus the tax collector's costs of
(d) As a prerequisite to being issued a local collection with regard to unincorporated Collier
business tax receipt under this article or trans- County if such costs are retained by the tax
collector) shall be sent to the governing authority
ferring such receipt, the applicant or new owner of the county. "Population" means the latest offi-
must present to the tax collector: cial population estimate that has then been cer-
(1) A copy of the applicant's or new owner's tified under F.S. § 186.901.
current fictitious name registration is-
sued by the Florida Division of Corpora- (c) The local business tax revenues collected
tions of the Secretary of State; or under this article and sent to the county by the
tax collector may be expended by the county to
(2) A written statement signed by the appli- implement and oversee a comprehensive eco-
cant or by the new owner that sets forth nomic development strategy by any or all of the
the reason(s) that the applicant, or the following:Advertising,promotional activities,sales
new owner,need not comply with Florida's techniques, or marketing techniques.
Fictitious Name Act (F.S. § 865.09). (Ord. No. 07-51, § 5)
(Ord. No. 07-51, § 4)
Sec. 126-116. Suspension or revocation of lo-
Sec. 126-115. Disposition of taxes collected; cal business tax receipt.
county's discretion to expend
these tax revenues to fund a (a) A local business tax receipt may be sus-
comprehensive economic de- pended or revoked by the tax collector upon one or
velopment strategy more of the following grounds:
(a) The tax collector shall retain all business (1) The applicable application to the tax col-
tax revenues collected from businesses, profes- lector contains a misrepresentation or omits
sions or occupations with places of business lo- any material fact(s);
cated in unincorporated Collier County except to (2) The tax receipt issued under this article is
the extent, if any, that the municipal apportion- violating any provision in this article or in
ment per subsection (b), below, results that some any other Collier County ordinance or law
of those tax revenues from unincorporated Collier of Florida for the protection of the public
County be sent by the tax collector to one or more health, safety or welfare, and it is deter-
such municipality. mined by the tax collector or by a court of
(b) All local business tax revenues collected by law that the tax receipt issued to such
the tax collector with regard to the situs of a person is or will be detrimental to the
business, profession or occupation within a mu- public health, safety or welfare; or
nicipality shall be revenue-apportioned between (3) A person tax receipted under this article
the unincorporated area of Collier County and is convicted of a Florida crime or a Collier
each such municipality(wherein the tax collector County ordinance violation that involves
is then collecting local business tax revenues) by moral turpitude, and such crime or ordi-
applying the following ratio: Divide the popula- nance violation was committed within or
tion of each such municipality by the total popu- related to the course of a tax receipt
lation of Collier County. The tax collector can activity in Collier County.
retain costs of collection of the tax revenues with
regard to each such municipality and/or with (b) Prior to the suspension or revocation of a
regard to unincorporated Collier County. Within tax receipt under this section, the tax collector
15 days of each month that local business tax shall in writing notify the person of the grounds
revenues are received by the Tax Collector, each for such anticipated suspension or revocation and
such municipality's apportioned revenues shall be the right of such person to request a hearing.
Supp.No.23 CD126:15
§ 126-116 COLLIER COUNTY CODE
Procedures for notices and hearings may be pre- Sec. 126-118. Lottery and gambling not au-
scribed by the board of county commissioners by thorized.
resolution under the authority of Chapter 205,
Florida Statutes. No provision of this article shall be construed
(c) It shall constitute a violation of this article to authorize gambling or the operation of a lot-
for any person to continue to engage in a business, tery.
profession or occupation that requires a tax re (Ord. No. 07 51, § 8)
ceipt under this article during any part of the
term for which such receipt has been suspended Sec. 126-119. Exemptions allowed for aged,
or revoked. The tax collector may prevent such disabled individuals; widows
activity by court injunction or other lawful means with minor children; excep-
in addition to the remedies in section 126-113. tions.
(Ord. No. 07-51, § 6)
(a) All disabled individuals who are then phys-
Sec. 126-117. Tax collection, statute of limi- ically incapable of manual labor, all widows with
tation; additional local busi- minor dependents, and individuals who are 65
ness taxes;collection after cer- years of age or older, each such individual who
tain payments. has not more than one employee or one helper,
(a) Whenever the tax collector annually, for and the disabled individual uses only his or her
two or more consecutive years, shall have re- own capital not in excess of $1,000.00, may en-
ceived the local business taxes and fees tendered gage in any lawful business, occupation, or pro-
by persons, or local business tax receipts deliv-
to in Collier County without being required
ered to the person for the operation and conduct to pay a local business tax. This disabled individ
by the holder thereof of the place(s)of business or ual tax exemption shall be allowed only subject to
store(s) therein designated, no such officer or a certificate from a Florida licensed physician
agency shall thereafter prohibit the operation of stating the nature and extent of the individual's
such places of business or stores thereunder, nor disability and that such individual is incapable of
issue or enforce any warrant against the holder of manual labor. The exemption claimed by a widow
such tax receipt or any other person, or upon the with minor dependents, or by an individual over
property of such person for any additional taxes, 65 years of age,written proof of the claimed basis
penalties, interest or related costs for such place to the respective exemption shall be delivered to
(or places) under Chapter 205, Florida Statutes, the tax collector. Any individual entitled to the
under which such tax receipts were issued, but claimed exemption,upon application and furnish-
limited to the time periods covered by such tax ing of the said required proof to the tax collector,
receipts; nor shall any right of action of any shall be issued a local business tax receipt which
nature exist or proceedings of any nature be had shall have plainly stamped or written across the
or taken for any additional then past local busi- face thereof that such receipt is issued under this
ness taxes for such places of business or stores for paragraph, and the reason for the exemption
said past two years for which such receipts were (disabled individual, widow with dependants, or
issued. individuals 65 years of age or older with not more
than one employee or one helper and only his or
(b) Time limitations regarding collecting over- her own capital of $1,000.00 or less) shall be
due local business tax. Whenever any tax re- written thereon.
quired by this article is to be paid to the tax
collector shall remain unpaid after its due date for (b) Nothing in this article exempts any person
a period of three years, no action may be corn- from the obligation to pay any amount required
menced to enforce the payment of such three-year by law for the issuance of a license to sell intoxi-
delinquent tax or any penalty or interest that cating liquors malt, beer, wine other vinous bev-
may be due thereon. erage, or for the operation of any slot machine,
(Ord. No. 07-51, § 7) punchboard, or any other gaming or gambling
Supp.No.23 CD126:16
TAXATION § 126-121
device.In addition,this exemption shall not apply (d) Such receipt shall be marked across the
to business included in sections 126-133, 126-136 face "Veterans Exempt Receipt"—"Not Transfer-
or 126-137, herein below. able." The proof may be made by establishing to
(Ord. No. 07-51, § 9) the satisfaction of the tax collector by means of a
certificate of honorable discharge or certified copy
Sec. 126-120. Exemptions allowed for dis- thereof that the applicant is a veteran within the
abled veterans, or his or her purview of this section, and by exhibiting:
un-remarried spouses. (1) A certificate of government-rated disabil-
ity to an extent of ten percent or more; or
(a) Any bona fide permanent resident elector
of Florida who served as an officer or enlisted (2) A letter signed by a Florida physician who
individual in the Armed Forces of the United personally knows the applicant states that
States, or the National Guard, or the United the applicant is physically disabled from
States Coast Guard, Coast Guard Reserve, or any performing manual labor as a means of
temporary member thereof, who was reassigned his or her livelihood; or
by the Air Force, Army, Navy, Coast Guard or (3) A certificate from the veteran's service
Marines to active duty during any war, declared officer of Collier County attesting the fact
or undeclared, armed conflict, etc., and who has that the applicant is disabled and apply-
been honorably discharged from such service,and ing this section, in the officer's opinion, is
who at the time of his or her application for a local entitled to receive a tax receipt; or
business tax receipt is disabled from performing
manual labor shall, upon sufficient identification (4) A pension certificate issued to him or her
and proof of being a permanent resident elector in by the United States by reason of such
Florida, and upon production of an honorable physical disability; or
discharge from such service of the United States, (5) Such other reasonable proof as may be
shall be granted a tax receipt to engage in any requested by the tax collector to establish
lawful business, occupation or profession in Col- the fact that the applicant is a disabled
her County which may be carried on mainly veteran.
through the personal efforts of the tax receipt
holder as a means of livelihood and for which the (e) The unremarried spouse of a deceased dis-
receipt does not exceed the sum of$50.00 for each abled veteran is entitled to the same exemption as
such situs in Collier County without payment of the disabled veteran.
any local business tax otherwise provided for by (Ord. No. 07-51, § 10)
law;or shall be entitled to an exemption of$50.00
on any such tax receipt when the tax collector Sec. 126-121. Farm,grove,horticultural,flo-
issued tax receipt for such business,occupation or ricultural, tropical
profession is more than $50.00. piscicultural cultural and trop-
ical fish farm products.
(b) When such person applies for a receipt to
conduct any business,occupation or profession for (a) All farm,grove,horticultural,floricultural,
which the local business tax exceeds $50.00, the tropical piscicultural cultural, or tropical fish
remainder of such tax in excess of$50.00 shall be farm products and products manufactured from
paid in cash. any of the same, (except intoxicating liquors beer,
malt, wine or other vinous beverage), shall be
(c) If the disabled veteran has been certifi- exempt from a local business tax when the same
cated to operate only one vehicle for hire by the is being offered for sale (or being sold) by the
Collier County Public Vehicle Advisory Commit- farmer or grower producing said products. The
tee, that individual shall be issued a local busi- management of wholesale farmers produce mar-
ness tax receipt for that vehicle for hire without kets shall have the right to pay a tax of$200.00
paying the local business tax. and such payment shall entitle such produce
Supp.No.23 CD126:17
§ 126-121 COLLIER COUNTY CODE
market's stall tenants to deal in agricultural and ing space in or on any car, bus, truck or other
horticultural products without obtaining individ- motor vehicle,or vessel, shall pay a local business
ual local business tax receipts. tax of$3.00 for each such car, bus, truck or other
(b) Every person, other than anot-for profit motor vehicle, or vessel, owned by or leased or
rented to such person. Nothing in this article
cooperative association, engaged in the business shall be construed to authorize any such adver-
of packing, processing, or canning agricultural tising.
products not grown by him or her,for each respec-
(Ord. No. 07 51, § 15)
tive situs of business in Collier County, shall pay
a local business tax of$15.00 plus $3.00 for each Sec. 126-126. Amusement devices.
five persons employed at the respective situs of
such business in Collier County; provided, how- (a) Every person who operates for a profit any
ever, that the this tax shall not exceed a cumula- recreational device, contrivance,facility, game, or
tive total of$100.00. amusement device not otherwise licensed pursu-
(Ord. No. 07-51, § 11) ant to any Florida law, shall pay a local business
tax to the tax collector in the amount of$15.00 on
Sec. 126-122. Religious tenets; exemption. each such recreational device, contrivance, facil-
ity, game or amusement device located in Collier
This article does not require payment of a local County.
business tax for practicing religious tenets of any
church. (b) Any person who operates in Collier County
(Ord. No. 07-51, § 12) any of the above items for profit under the spon-
sorship of a merchant,or under the sponsorship of
Sec. 126-123. Sale of athletic related items a shopping center or a merchant's association, or
at the school by its students; under the sponsorship of a charitable,religious or �"�.
exemptions. education institution, shall be taxed under this
section. The tax receipt shall be good for one
College and high school students, subject to location (situs) only; however, the receipt may
approval from the athletic association or author- return to the same location during the same tax
ity of such student's school, may sell pennants, year without obtaining an additional tax receipt
badges, sports insignia and/or sports novelties of for that situs but shall pay the tax collector for
their respected school situs without a local busi- each additional device,contrivance,facility,game,
ness tax receipt to engage in sales of such items. or amusement, if any.
(Ord. No. 07-51, § 13)
(c) Each such item taxed by the tax collector
Sec. 126-124. Sales from vehicles by licensed pursuant to this section shall display in a promi
fish dealers. nent place on each such item a proper sticker or
decal, supplied by the tax collector, showing that
Any individual then holding a fresh or salt the tax for each such item has been paid for that
water fish dealer's license to sell at wholesale or tax year.
retail shall be entitled to sell fish caught by him (Ord. No. 07-51, § 16)
or her in Collier County by selling the same, or
offering same for sale, only direct to consumers Sec. 126-127. Hotel, apartment hotel, motel,
from vehicles in Collier County are not required etc.,as defined in Chapter 509,
to acquire a local business tax receipt. Florida Statutes.
(Ord. No. 07-51, § 14)
(a) Every person engaged in Collier County in
Sec. 126-125. Providers of advertising space the business of renting accommodations, as de
on a motor vehicle or vessel. fined in Chapter 509, Florida Statutes, shall pay
for each respective place of business (situs) the
Every person renting,leasing or otherwise pro- amount of $1.50 for each such rental unit. No .�
viding to any third party for profit any advertis- place of business shall pay less than $15.00 for
Supp. No.23 CD126:18
TAXATION § 126-129
such local business tax receipt. The maximum operation of the side show.Any concession, riding
total tax for the rental units at one situs shall not device, game or exhibition of any kind shall be
exceed $1,000.00. The unit count to be used in considered to be a side show, and taxes shall be
this section shall be the same as used by the levied upon each such side show provided the tax
Florida Division of Hotels and Restaurants of the has been paid for the main show, and both tax
Department of Business Regulation under Chap- receipts are to be issued to the same party(appli-
ter 509, Florida Statutes. cant) and for the same day(s).
(b) The tax collector shall not issue a tax
receipt to any business coming under the provi-
These taxes shall be collected for each day
sions of this section until a license has been that any admission fee at the situs is charged,
procured for such place of business in Collier provided that an annual local business tax receipt
County from the Florida Division of Hotels and may be issued to any of such show or exhibition
Restaurants of the Department of Business Reg- noted in this section if such show or exhibition is
ulation under Chapter 509, Florida Statutes. permanently located at one situs in Collier County,
(Ord. No. 07-51, § 17) upon payment of six times the full amount of the
daily local business tax; however, a tax receipt
Sec. 126-128. Cemeteries, mausoleums, etc. issued under this section shall be good for the
situs for which it the receipt was originally issued
Every person engaged in the business of oper- for that tax year, and the tax collector shall so
ating a for-profit cemetery, mausoleum or similar state in writing on the face of each such tax
place or institution in Collier County shall pay a receipt.
local business tax of$100.00 in the situs.
(Ord. No. 07 51, § 18) (e) Exempt from this section are each public
fair,public exposition and public exhibit held by a
Sec. 126-129. Circus, traveling show, tent bona fide not-for-profit organization. Such "not-
show, etc.; side show for-profit organizations" are:
(a) Each traveling show of any kind, including
circus, exhibition, amusement enterprise, carni- Church and/or ecumenical diocese; or
val, rodeo, game of skill or test of skill, riding
device,dramatic repertoire,and other show,amuse- (2) Not-for-profit organization recognized by
ment and any exhibition giving performance un-
der tent (or temporary structure of any kind) in be provided (Florida tax exemption num
Collier County, whether such tent or temporary ber).
structure is covered or uncovered, shall pay a
local business tax of$100.00 for each day of any (f) When a not-for-profit organization sponsors
such activity. a private, profit-making show, circus, rodeo or
other event listed in subsection (a), above, a
(b) For the purposes of subsection (a), above, maximum tax of$150.00 shall be charged by the
the game, riding device or other show charging tax collector to the operator or owner of such
the highest admission fee shall be considered the private,profit-making enterprise for the issuance
main show in determining the correct sum of the of such tax receipt, which receipt shall expire
applicable local business tax.When there is more after seven calendar days of the effective date of
than one such show and all charge the same such receipt. For purposes of this section a spon-
admission,any one of the same may be considered sor,is defined as a not-for-profit organization that
to be the main show. works in conjunction with, or facilitates the ap-
(c) Any of the activities covered by this section pearance of, or assumes responsibility for, a pri-
that have paid the tax provided for in subsection vate profit-making show, circus, rodeo or other
(a), shall be allowed to operate a side show upon similar for-profit event.
the payment of a tax of $30.00 for each day of (Ord. No. 07-51, § 19)
Supp.No.23 CD126:19
§ 126-130 COLLIER COUNTY CODE
Sec. 126-130. Traveling medicine shows. and who contracts or subcontracts to construct,
In addition to each required license,the Collier alter, repair, dismantle or demolish buildings,
roads, bridges, viaducts, sewers, or water or gas
County local business tax is $75.00 for each day mains, must obtain a license as a contractor as
traveling medicine show if any entertainment is otherwise required by Florida law,rule or regula-
given incidental to or as a part of any effort to sell tion, or by Collier County ordinance, rule or
any product at the situs. regulation. The tax shall be determined by the
(Ord. No. 07 51, § 20) maximum number of individuals actually em-
Sec. 126-131. Cafes, restaurants and other ployed, or to be employed by, such person during
eating establishments. the tax year in Collier County, at the following
rates:
Each person engaged in the business of oper- Employees Tax
ating a restaurant, cafe, snack bar, take-out food
service, dining room, drive-in eating situs, or (1) For 1-10 $18.00
other public eating place in Collier County,whether (2) For 11-20 36.00
or not operated in conjunction with some other (3) For 21-30 54.00
line of business except dining room(s) in a li-
censed public lodging establishment, shall pay a (4) For 31-40 72.00
local business tax based on the number of indi- (5) For 41-50 90.00
viduals for whom the respective business situs
has seats and/or other seating accommodations (6) For 51-100 225.00
for the service or consumption of food at any one (7) For 100-150 337.50
time, by applying the following schedule:
(1) 1-30 seats (8) For 151-200 450.00 ---�
$30.00
(2) 31-74 seats 60.00 (9) For 201 or more employees . 468.75
(3) 75-149 seats 90.00 (b) In determining the number of individuals
employed, all principal shall also be deemed to be
(4) 150 or more seats 120.00 employees.
(5) Establishments offering take (Ord. No. 07 51, § 22)
out service 30.00 Sec. 126-133. Dance halls, variety exhibi-
(6) Establishments offering curb tions, etc.
service 30.00
(a) Every person who in Collier County oper-
(7) Establishments offering ca- ates any place for profit where dancing is permit-
tering service 50.00 ted, or where entertainment is provided for a fee
The tax required by this schedule shall be or other charge to any patrons such as variety
in addition to the applicable tax required program or exhibition, shall pay a local business
by (1) through (4) in the schedule; how- tax of$100.00.This tax shall be in addition to any
ever, the aggregate (cumulative) taxes license(s) required by law, and the operation of
charged any public food establishment such a place as herein described shall not be
under (1) through (7) above shall not construed to be incidental to any other business,
exceed $200.00. occupation or profession; provided, that a tax
(Ord. No. 07-51, § 21) receipt may be issued for one night only upon the
payment of $67.00, and in such event the tax
Sec. 126-132. Contracting. collector shall write across that tax receipt the
words, "Good for one night only;" however, this
(a) Each person who has a suits in Collier Section shall not apply to hotels or motels of 50
County that requires such person to be issued a taxed units or more and having paid the tax as --�
local business tax receipt from the tax collector, provided for in section 126-127.
Supp.No.23 CD126:20
TAXATION § 126-135
(b) Exempted from the provisions of this sec- penses incurred by the person(s) sponsor-
tion are: ing the square dance or square dance
competition.
(1) Variety exhibition conducted or exhibited (Ord. No. 07-51, § 23)
in a motion picture theater, stage theater,
or drive-in theater in Collier County, and
which pays the annual local business tax Sec. 126-134. Electric power plants, gas
as provided in section 126-144. plants, community television
antenna companies.
(2) Any traveling variety show or band (mu-
sical group or troupe) in Collier County (a) Every person engaged in the business of
that performs under the control of a char- furnishing electric power,gas, or community tele-
itable or fraternal organization, and the vision antenna service for a profit in Collier
organization puts on the show on its own County shall pay a local business tax of$100.00;
account and pays the show or band a fixed provided, however, each business engaged in a
compensation (not paid on a percentage utility franchised by Collier County for which a
basis). franchise fee is paid shall pay a local business tax
of$67.00.
(3) Local cultural or concert music organiza-
tion or professional or artists' organiza- (b) The following shall be exempt from the
tion that puts on such exhibition in Col- local business tax provided for in this section:
Tier County under the auspices of such (1) Any such business then serving less than
local cultural or concert music organiza- 25 customers; and
tion.
(4) Educational institution and off-campus (2) Municipal corporation, governmental, or
professional talent when employed or spon quasi-governmental entity that owns and oper-
ates its own electric power plant or its own gas
sored by such institution for student en- plant.
tertainment, such as sports event, musi-
cal concert, dance band or dramatic (Ord. No. 07-51, § 24)
production, when such activities are pro-
duced or conducted in Collier County un- Sec. 126-135. Emigrant or labor agents.
der the auspices of such educational insti (a) A person shall be entitled to obtain an
tution. "emigrant agent" local business tax receipt in
(5) Traveling show put on in Collier County Collier County upon payment to the tax collector
by local merchant where no admission is the local business tax of$100.00.
charged either directly or by increasing
the price of items sold to any individual (b) No person shall carry on the business of an
viewing such show. emigrant agent in Collier County without first
obtaining a tax receipt therefor from the tax
(6) Dance or variety entertainment performed collector in which any emigrant is to be solicited.
in Collier County by local performer(s)
and all proceeds of which are promptly (c) "Emigrant agent" means any person en-
and directly given to one or more chari- gaged in hiring laborers or soliciting emigrants in
ties. Collier County to be employed beyond the geo-
graphic limits of Collier County.This section shall
(7) Any dance held by any group of private not apply to the United States Employment Ser-
individuals who hold square dances or vice, the War Manpower Commission, the Divi-
square dance competitions in Collier sion of Labor and Employment Opportunities of
County only for recreation and not-for- the Department of Commerce of the United States,
profit, and provided the only charge made or to any other such state or federal agency.
is to cover the square dance's actual ex- (Ord. No. 07-51, § 25)
Supp.No.23 CD126:21
§ 126-136 COLLIER COUNTY CODE
Sec. 126-136. Fortunetellers, clairvoyants, Sec. 126-140. Junk dealers; local business
etc. tax requirements; penalty.
Every fortuneteller, clairvoyant, palmist,phre- (a) The following words, terms and phrases
nologist, character reader, spirit medium, mental when used in this section shall have the meanings
healer, or individuals in Collier County engaged ascribed to them except to the extent, if any, the
in any activity of a similar nature shall pay a local context clearly indicates a different meaning:
business tax of$100.00. (1) Junk means old scrap metal, rope, rag,
(Ord. No. 07-51, § 26) battery,paper,trash,rubber,debris,waste;
junked, dismantled or wrecked automo-
Sec. 126-137. Astrologers. biles or parts thereof;iron,steel and other
scrap ferrous or nonferrous material.
Every astrologer and every other individual
whose business, profession or occupation is to (2) Junk dealer means any person who in
allege divine the supposed influence of the stars Collier County engages in storing, keep
and planets on human affairs or terrestrial events ing, buying or selling junk.
by the position and aspects of such planets or (3) Junkyard means a situs that is main-
stars, shall pay a local business tax of$60.00. tained, operated or used for storing,keep-
(Ord. No. 07-51, § 27) ing, buying or selling junk or for the
maintenance or operation of an automo-
Sec. 126-138. County permit required. bile graveyard,garbage dump or sanitary
fill.
No local business tax receipt to engage in any (4) Metals involves steel, iron, copper, brass
occupation specified in section 126-136 or section or bronze.
126-137, shall be issued to any person unless:
(5) Scrap metal processing plant means a
(1) The applicant individual shall have been situs in Collier County maintaining or
a resident of Collier County for at least six operating machinery or equipment that is
consecutive months preceding that appli- used to process scrap metal or other metal
cation to the Tax Collector; to specifications prescribed by, and for
(2) The applicant individual shall establish sale to a mill or foundry.
good moral character by written state- (6) Scrap metal processor means a person
ment or affidavit from five reputable res- maintaining and operating a scrap metal
idents of Collier County; and processing plant.
(3) The application,including a recent photo- (b) Every person engaged in business in Col-
graph of the applicant, shall be presented Tier County as a scrap metal processor shall pay a
to the tax collector with the application local business tax of$100.00.
and the application's required exhibits,
all of which shall become a permanent (c) Every person engaged in business as a junk
part of the Tax Collector's application file. dealer in Collier County shall pay a local business
(Ord. No. 07-51, § 28) tax of$100.00.
(d) Required bill of sale and other records.
Sec. 126-139. Insurance adjusters. Every person in Collier County as a junk dealer or
scrap metal processor who,when purchasing met-
All individuals acting as insurance adjusters als, shall keep a bill of sale signed by each such
and operating in Collier County shall pay to the item's seller,and a copy of such bill of sale shall be
tax collector a local business tax of$15.00. This given to the item's seller. The bill of sale shall
section shall not apply to insurance agents. reflect the quality and quantity of all metals
(Ord. No. 07-51, § 29) purchased, the seller's name and address, the
Supp.No.23 CD126:22
TAXATION § 126-144
license number of the seller's vehicle conveying (6) 51 or more employees 225.00
such metals,and the number of the seller's driver's In determining the number of individuals em-
license, irrespective of the state of issue. These ployed, all principals shall be deemed to be
records shall be maintained for a period of not less employees.
than 365 days and shall be subject to inspection
by any law enforcement officer commissioned as (b) No such tax shall be required under this
such in Florida or as otherwise then required by section if the manufacturing, processing, quarry-
law. ing or mining is incidental to and a part of some
(Ord. No. 07-51, § 30) other business classification on the same situs for
which a local business tax is required and has
Sec. 126-141. Liquefied petroleum gas; dis- been paid for that tax year.
tributors, installers and man- (Ord. No. 07-51, § 32)
ufacturers.
Each person who deals in liquefied petroleum Sec. 126-143. Miscellaneous occupations,
gas, either as a distributor, installer or manufac professions or businesses not
turer and who operates in Collier County shall otherwise referenced in this
pay the following local business taxes to the tax article; enterprise zones.
collector; however, such persons shall be exempt (a) Every person engaged in the operation of
from the provisions of sections 126-132 and 126- any non-exempt business, occupation, or profes-
134: sion at a situs in Collier County of a sort that a
(1) Manufacture of appliances and equip- local business tax can be properly required under
ment for use of liquefied petroleum gas this article and such business, occupation or pro-
shall pay a tax of$100.00. fession cannot reasonably be classified within any
applicable taxing category or classification in this
(2) Installation of equipment to be used with article, shall pay a local business tax of$100.00.
liquefied petroleum gas shall pay a tax of
$50.00. (b) This article grants no exemption or partial
exemption regarding local business taxes to any
(3) Dealer in liquefied petroleum gas or in business, occupation or profession located within
appliances and equipment for use of such any enterprise zone.
gas,or installation of such appliances and (Ord. No. 07-51, § 33)
equipment, shall pay a tax of$100.00.
(Ord. No. 07-51, § 31) Sec. 126-144. Moving picture shows,theaters
and drive-in theaters.
Sec. 126-142. Manufacturing, processing,
quarrying and mining. (a) Owner,manager or lessor of theater or hall
employing traveling troupe, theatrical, operatic
(a) Every person engaged in manufacturing, or minstrel, giving performances in a building,
processing,quarrying or mining in Collier County structure or other area fitted for such purposes;or
shall obtain a local business tax receipt in the moving picture shows giving exhibitions in a
amount determined by the maximum number of building, structure or area permanently used for
individuals actually employed, or to be employed such purposes; or drive-in theater, shall be al-
during the respective tax year at the following lowed to give as many performances or exhibi-
rates: tions in such building,theater or area as desired,
(1) 1-10 employees $30.00 subject to payment of the following local business
tax:
(2) 11-20 employees 60.00
(3) 21-30 employees 90.00 (1) In a municipality of 20,000 inhabitants or
more: $450.00 per tax year.
(4) 31-40 employees 120.00 (2) In a municipality of less than 20,000 and
(5) 41-50 employees 180.00 more than 15,000: $337.50 per tax year.
Supp.No. 23 CD126:23
§ 126-144 COLLIER COUNTY CODE
(3) In a municipality of less than 15,000 and the exhibit is not conducted at a situs for which
more than 10,000: $225.00 per tax year. the situs local business tax has been paid to the
(4) In a municipality of less than 10,000 and tax collectorfor that tax year.
more than 5,000: $150.00 per tax year. (Ord. No. 07 51, § 36)
(5) In a municipality of less than 5,000 inhab- Sec. 126-147. Professions, businesses, occu-
itants: $30.00 per tax year. pations.
(b) Whenever any moving picture show, the- (a) Every individual engaged in the practice of
ater or drive-in theater is located wholly within a profession and who offers his or her service
unincorporated Collier County, the tax shall be either directly or indirectly to the public for a
based on the population of the municipality mea consideration, whether or not such endeavor be
sured by a straight line from the situs of the regulated by law, shall pay an individual local
building, structure or area that is nearest to the
nearest geographic boundary of the respective business tax of$30.00 for the privilege of practic-
municipality. ing such profession in Collier County.
(Ord. No. 07-51, § 34) (b) Every person engaged in a profession,busi-
ness,or occupation regulated by law where licens-
Sec. 126-145. Pawnbrokers; reports to sher- ing and qualification standards are required,may
iff; penalty. be required by the tax collector to display and
exhibit to the tax collector the respective profes-
(a) Every person engaged in business as a sional license for that current tax year prior to
pawnbroker in Collier County shall pay a local such tax collector issuing an individual profes-
business tax of$100.00 for each situs. sional local business tax receipt.
(b) Pawnbrokers shall keep a complete and
true record of all transactions, showing from (c) A tax shall not be required from the indi-
whom each article of their stock (inventory) was vidual where the individual, although individu-
purchased or pledged and the date of each such ally licensed by law under a regulatory statute,is
acquisition transaction, and also the date of sale prohibited from engaging in such profession,busi-
and to whom each such article is sold. These ness or occupation unless and always under im-
records shall at all times be subject to the inspec- mediate and direct supervision of another individ-
tion of all duly authorized individuals and/or law ual who has been issued his or her individual tax
enforcement officers. receipt. As for one example, this provision does
not exempt individual cosmetologists from his or
(c) Each pawnbroker in Collier County shall her obligation to pay for such individual's local
make monthly written reports to the Collier County business tax receipt from the tax collector.
Sheriffs Office,containing monthly summaries of
the information required to be retained pursuant (d) Every person who operates a branch office
to subsection (b), above. Any person failing to or any professional corporation that operates an
make such reports shall be subject to the penal- office in Collier County in which a profession is
ties provided in section 126-113. Forms for the practiced shall obtain a local business tax receipt
preparation of such reports shall be prescribed for each such building, structure, office or other
and furnished by the sheriffs office. internal unit therein in which the business, occu-
(Ord. No. 07-51, § 35) pation or profession is practiced, such as, for
example, a law firm.
Sec. 126-146. Permanent exhibits.
(e) Every bank shall pay a of$100.00 for each
A person who operates for a profit a permanent central office situs and for each bank branch office
exhibit in Collier County shall pay a local busi- situs.
ness tax of$100.00 for each such exhibit provided (Ord. No. 07-51, § 37)
Supp.No.23 CD126:24
TAXATION § 126-150
Sec. 126-148. "Service"businesses. of tangible personal property for any pur-
(a) Every person engaged in any business(not pose other than for resale; provided that
occupation or profession) in Collier County as no such sale shall be a "retail sale" (a) If
owner, agent, or otherwise, that performs any the goods, wares, and merchandise are
service in return for a consideration, shall pay a sold in wholesale quantities and at whole
local business tax based on the maximum number sale prices and by licensed wholesale deal
of individuals employed, or maximum employees ers under standing orders and/or through
to be employed during that tax year, in the outside salesmen (as distinguished from
following amounts: sales of small packages at retail prices);or
(b)are sold in wholesale quantities and at
(1) Owner with no employees $10.00 wholesale prices to any governmental in-
(2) 1-5 employees 22.00 stitution,governmental subdivision or gov-
(3) 6-10 employees 54.00 ernmental agency.
(4) 11-15 employees 80.00 (c) The term"retailer"shall exclude bulk plants,
and filling stations engaging principally in the
(5) 16-20 employees 112.00 sale of gasoline and other petroleum products;ice
(6) 21 or more employees 150.00 dealers engaging principally in the sale of ice;
(b) This provision does not exempt service de- manufacturing plant or bakery and processing
partments of merchandising and other lines of plant selling only products manufactured or pro-
business from the tax required by this section, cessed at the situs; or restaurant, cafe, cafeteria,
hotel and liquor store; provided however that
except gasoline service stations with four or more where food or intoxicating liquor,malt,beer,wine
individuals there engaged in the performance of a or other vinous beverage is sold in connection
service to customers for a separate consideration with the principal business and only incidental
at the respective situs, such as vehicle repairs, thereto, said principal business shall not be ex-
etc. empt from the tax imposed herein. Incidental
(c) In determining the number of persons em- sales not otherwise excepted in this section made
ployed, all principals shall be deemed to be em- by a licensed wholesaler to consumers at whole-
ployees. sale prices are not retail sales unless such sales
(Ord. No. 07-51, § 38) exceed five percent of such wholesaler's total sale
price for the specific sales transaction.
Sec. 126-149. Retail store businesses. (Ord. No. 07-51, § 39)
(a) For the privilege of conducting,engaging in
or carrying on the business of a retailer,each such Sec. 126-150. Telephone system; local ex-
situs operated within Collier County shall be change telephone service; pay
subject to an annual local business tax of$30.00. telephone service.
(b) The following words, terms and phrases in (a) Every person engaged in the business of
this section shall have the meanings ascribed to owning or operating a telephone system in Collier
them below, except if the context clearly indicates County for profit shall pay a local business tax
a different meaning: according to the following schedule:
(1) Retailer includes every situs engaged in
the business of making sales at retail. (1) Up to the first 1,000 phones or instru-
Situs includes concessions, offices, stalls, ments: $0.15 for each phone or instru
and all other subpart business at the went operated or installed;
greater situs. See section 126-151.
(2) For 1,000 up to 1,999: $0.12 for each such
(2) Retail sale or sale at retail means any sale phone or instrument operated or in-
to a consumer or other person in the form stalled; and
Supp.No.23 CD126:25
§ 126-150 COLLIER COUNTY CODE .�
(3) On all phones or instruments greater than maintain one such business situs in Collier County,
2,000:$0.09 for each such phone or instru- stationary or movable, and shall pay $30.00 for
ment operated or installed. each additional such business situs in Collier
County, if any; provided that this tax for each
(b) An additional sum of 25 percent of the bulk plant or depot of wholesale dealers in petro-
amount determined by the above formula shall be leum products shall be $75.00; however, vehicles
added to determine the total amount of the tax to used by any person for the sale and delivery of
be paid by the respective operator of the respec- tangible personal property at wholesale from such
tive telephone system in Collier County. person's established place of business on which a
(c) Local exchange telephone service; pay tele- tax has been paid to the tax collector for that tax
phone service.A person engaged in the business of year is not a separate place of business, and no
providing local exchange telephone service or a such tax shall be levied on such vehicles or upon
pay telephone service in a municipality or in the the operators thereof.
unincorporated area of Collier County and who (b) No local business tax shall be required
pays such tax under the category designated for under this section where the trading, buying,
telephone companies, or a pay telephone service bartering, serving or selling of tangible personal
provider certified pursuant to F.S. § 364.3375, is property is a necessary incident of some other
deemed to have but one situs of business in business classification for which such tax is paid
Collier County. Pay telephone service providers for such situs for that tax year, and such activity
shall not be assessed a local business tax on a is carried on at the situs of the person taxed under
per-instrument or per phone basis. such other classification, nor shall this section
(Ord. No. 07-51, § 40) apply to any person engaged in the sale of motor
vehicles or principally in the sale at retail of --�
Sec. 126-151. Trading,etc.,in intangible per- gasoline and other petroleum products in Collier
sonal property. County, all of which are classified elsewhere in
(a) Each person engaged in the business of this article.
trading,bartering,buying,lending or selling only (c) Fireworks; seasonal retailers.
intangible personal property, whether as owner,
agent, broker or otherwise, shall pay a local (1) Chapter 791, Florida Statutes, applies to
business tax of$75.00 for each such place (situs) this article, including its definitions. The
of business in Collier County. tax collector shall not issue any local
business tax receipt to any manufacturer,
(b) No local business tax shall be required distributor, wholesaler, retailer or sea-
under this section where the trading, bartering, sonal retailer until the applicant for a tax
buying, lending or selling is incidental to and a receipt presents to the Collier County Tax
part of some other business classification at the Collector a copy of the applicant's regis-
respective situs upon which such tax is imposed tration certificate for that tax year issued
by this article, or by Florida law, and has been by the division of the state fire marshall of
paid with respect to that situs for that tax year. the department of financial services (the
(Ord. No. 07-51, § 41) "division").
Sec. 126-152. Trading, etc. in tangible per- (2) "Seasonal retailer"means each person sell-
sonal property;fireworks,sea- ing sparklers,novelties or trick noisemak-
sonal retailers. ers at retail in Collier County from June
20 through July 5 and/or from December
(a) Every person engaged in the business of 10 through January 2. Chapter 791, Flor-
trading, bartering, serving, or selling tangible ida Statutes,bars seasonal retailers from
personal property, as owner, agent, broker, or selling, bartering, or otherwise conveying
otherwise, shall pay a local business tax of$30.00 any firework,including any explosive corn- --..„
which tax payment shall entitle the person to pound.
Supp.No.23 CD126:26
TAXATION § 126-153
(3) As mandated by F.S. § 791.02, each sea- dispenses merchandise without the neces-
sonal retailer applicant for a tax receipt sity of replenishing the device after each
shall provide proof to the tax collector such motion or operation.
that all sparklers,novelties and trick noise-
makers ("items") were obtained by the (3) Merchandise vending machine operator
applicant from a manufacturer, distribu- means each person who or that operates
for or wholesaler duly then registered for a profit 35 or more merchandise vend-
ing machines.
with the division for that year.
(4) Service vending machine means any ma-
(4) Each seasonal retailer, at every situs in chine, contrivance or device that operates
Collier County where any item is to be by insertion of a coin, token, or paper
sold,bartered or otherwise conveyed,shall currency, and which dispenses a service
keep a copy of the invoices or other proofs and/or amusement.
of such purchases from each Florida reg-
isteredmanufacturer,distributor or whole- (5) Service vending machine operator means
saler that sold those items to the appli- each person who or that operates for a
cant, and which invoices or other written profit 35 or more service vending ma-
proofs of such purchases specify the reg- chines.
istration certificate number issued by the (b) Each person who or that operates for a
division to each such manufacturer, dis- profit, or allows to be operated for a profit, in the
tributor or wholesaler,and which invoices person's place of business or on the person's
or written proofs also list the specific property, any above vending machine shall pay a
items covered by each such invoice or local business tax according to the following sched-
other written proof of purchase. ule unless excepted as specified in subsection (c),
(5) At all times open for business in Collier below:
County, each seasonal retailer shall con- (1) Merchandise vending machines: $15.00
spicuously exhibit a copy of a tax receipt for each such machine;provided that when
and currently issued Division registration any merchandise vending machine is lo-
certificate at each such situs in Collier cated in and operated at a place of busi-
County. ness for which a license has been duly
(Ord. No. 07-51, § 42) issued only for trading,buying,bartering,
serving or selling tangible personal prop-
Sec. 126-153. Vending machines. erty under this article, the machine tax
thereon shall be $6.00 for each such ma-
(a) The following words, terms and phrases, chine.
when used in this section, shall have the mean- (2) Merchandise vending machine operators:
ings ascribed to them herein except to the extent $100.00 for the privilege of engaging in
the context clearly indicates a different meaning: such business in Collier County, plus an
annual tax of $1.50 for each such ma
(1) Laundry equipment means any equip-
chine.
ment needed for the operation of a coin-
operated laundry,including washer,dryer, (3) Service vending machines:$15.00 for each
pressing or ironing machine; also soap, such machine.
bleach or laundry bag dispensing ma- (4) Service vending machine operators:$100.00
chine. for the privilege of engaging in such busi-
(2) Merchandise vending machines means any ness in Collier County,plus an annual tax
machine, contrivance or device that is set of$3.60 for each such machine.
in motion or operates by insertion of a (5) Laundry equipment: $1.50 for each item
coin, token or paper currency, and which of laundry equipment.
Supp.No. 23 CD126:27
§ 126-153 COLLIER COUNTY CODE .�
(6) Coin-operated radio, television or similar (3) Coin-operated parcel-checking locker and
coin-operated device installed at a situs toilet lock used for the convenience of the
providing housing accommodations to the public in a bus station, airport, depot,
traveling public: $21.00 for each coin- hotel,boardinghouse,restaurant,restroom,
operated radio, television set, vibrating or amusement park including water park.
mattress or similar device installed in
some or all guest rooms in the hotel, (d) A proper sticker or decal showing that the
tourist home,tourist court,rooming house tax has been paid for each such machine must be
or other business providing housing ac- displayed at a prominent place on each such
commodations to the traveling public,plus machine.
an annual tax of$0.50 for each such item
or device. (e) If the tax collector finds that any such
(7) Penny, nickel, dime, quarter, 50c or paper vending machine, locker or toilet lock required to
currency vending machines:$1.50 for each be taxed under this section is being operated
such machine. without a then current valid tax receipt sticker or
(c) The following vending machines and lock- decal being affixed thereto,the tax collector shall
ers are exempt from these taxes: promptly attach to such item a notice of delin-
quent local business tax. Such notice shall specify
(1) All that dispense only United States post- that any individual, other than as authorized by
age stamps, unadulterated Florida pro- the tax collector,who removes such notice, and/or
duced citrus juices, or newspapers. any individual who removes any money from such
(2) All located in licensed places of business "noticed" item before the unpaid taxes have been
in Collier County and which dispenses paid shall be subject to prosecution and punish-
only nuts, citrus juices or any other food ment pursuant to section 126-113 of this article. "�
products, including candy or soft drink. (Ord. No. 07-51, § 43)
Sec. 126-154. Water companies and sewage disposal companies.
(a) Every person engaged in the business of operating a water company or sewage disposal company
in a municipality in Collier County shall pay the following local business taxes based upon the
municipality's population according to the then latest official decennial census:
Franchised by Collier County,
Franchised Fee Paid Unfranchised
(1) 40,000 or more $450.00 $562.50
(2) 30,000-39,999 300.00 450.00
(3) 20,000-29,999 150.00 225.00
(4) 10,000-19,999 112.00 168.75
(5) 5,000-9,999 75.00 150.00
(6) 3,000-4,999 37.50 75.00
(7) 1,000-2,999 22.50 45.00
(8) 999 or less 15.00 30.00
(b) For the purpose of this section, any person furnishing water or sewage disposal service for profit
in such municipality is a water company or sewage disposal company; provided, however, that a person
who has wells or sewage disposals for private use and who serves less than 26 neighbors with such water
or sewage disposal service is exempt from these taxes.
(c) Each water plant or sewage disposal system owned by or operated by a municipality is exempt from
these taxes.
(Ord. No. 07-51, § 44)
Supp.No. 23 CD126:28
TAXATION § 126-159
Sec. 126-155. Farmers' markets, flea mar- Sec. 126-158. Doing business with Cuba.
kets, etc., where individuals
sell from stalls. The tax collector shall not issue to an applicant
a local business tax receipt if the person, or the
(a) In lieu of the local business tax required person's parent company, is then doing business
under section 126-143, for operators of farmers' with Cuba, and the tax collector may revoke an
markets or flea markets, and the tax required to already issued receipt and shall refuse to renew
be paid by individuals under section 126-152,the such receipt for doing business with Cuba.
operator of the business may elect to purchase a (Ord. No. 07 51, § 48)
tax receipt for $100.00 plus an additional $6.00
for each dealer within the farmers' market situs, Sec. 126-159. Restrictions to require local
or within the flea market situs,for the maximum business taxes;proof required.
of dealers to be operating at the respective situs
at any one time during that tax year. The maxi- (a) Contractors regulated by the department of
mum tax applicable to such farmers' market or business and professional regulation. If any per-
such flea market situs under this section shall be son engaging in or managing a business, profes-
sion, or occupation then regulated by the Florida
$600.00 in each local business tax year. Department of Business and Professional Regu-
(b) If goods or services are sold from non- lation, and such person has then paid a local
adjacent stalls in the farmers'market situs,or the business tax for the then current tax year to
another county or to any municipality in Florida
flea market situs, not under the direction of a where the person's permanent business location
single owner, renter or operator at the farmers' or branch office is maintained, and that person
market or the flea market situs, an annual tax of
$30.00 shall be paid for each such non-adjacent does not have a taxable situs in Collier County,
the tax collector shall not levy such a tax upon
stall, subject to the $600.00 limitation above. such person for performing work or services on a
(Ord. No. 07-51, § 45) temporary or transitory basis in Collier County.
Sec. 126-156. Lawn maintenance, landscap- (b) Mobile home dealers and manufacturers.
ing restricted contractor,land- The tax collector may not require a licensed
scaping unlimited contractor. mobile home dealer or a licensed mobile home
manufacturer, or any employee of either, who
Each separate business situs in Collier County performs set up operations as defined in F.S.
that engages in lawn maintenance, landscaping § 320.822,to pay a local business tax to engage in
restricted contracting, or landscaping unlimited such set-up operations in Collier County; how
contracting, shall pay local business taxes to the ever, pursuant to F.S. § 320.8249(12), each such
tax collector as follows: dealer, manufacturer or installer must obtain a
tax receipt from the tax collector for each perma-
(1) Owner only—No employee $10.00 nent business situs, and permanent branch office
situs in Collier County. The applicable tax for
(2) 1 to 10 employees 18.00 dealers is $30.00 for each such situs. For manu-
facturers at each such situs, the tax is:
(3) More than 10 employees 20.00
(Ord. No. 07-51, § 46) (1) 1 to 10 employees $30.00
(2) 11 to 20 employees 60.00
Sec. 126-157. Commission for tax collector. (3) 21 to 30 employees 90.00
The tax collector shall receive as a commission, (4) 31 to 40 employees 120.00
15 percent of the total local business tax collected (5) 41 to 50 employees 180.00
and for issuing the local business tax receipts.
(Ord. No. 07-51, § 47) (6) 50 or more employees 225.00
Supp.No.23 CD126:29
§ 126-159 COLLIER COUNTY CODE ..-...,„
(c) Required to Exhibit Florida Department of The applied tax is $30.00 for each such situs for
Business and Professional Regulation Certifi- the tax year. Section 126-127, does not apply to
cates, etc. Pursuant to F.S. §205.194: assisted living facility units even if rented.
(1) Any person applying for a local business (f) Pest control businesses. F.S. § 205.1967,
tax receipt to practice any profession then bars the tax collector from issuing a tax receipt to
regulated by the Florida Department of any pest control business under Chapter 482,
Business and Professional Regulation, or Florida Statutes, unless a then current license
by any board or commission thereof, may has been procured from the Florida Department
be required to exhibit to the tax collector a of Agriculture and Consumer Services for each
then active Florida certificate, registra- such respective situs in Collier County. Upon
tion, or license, or a copy of the same presentation by the applicant of the requisite
before a local business tax receipt may be licenses issued by the department and subject to
issued,but only such persons applying for payment of the required tax,a tax receipt shall be
the first time for such a receipt need issued by the tax collector to the applicant. The
exhibit such certification, registration, or applied tax is based upon the number of employ-
license; and ees per situs:
(2) The Florida Department of Business and (1) Owner only $10.00
Professional Regulation will, by July 1 of (2) 1 to 5 employees 22.00
each year, supply to the Collier County (3) 6 to 10 employees 54.00
Tax Collector a then current list of profes-
sions it regulates plus information regard- (4) 11 to 15 employees 80.00
ing those persons for whom receipts should (5) 16 to 20 employees 112.00 ---�
not be renewed due to suspension, revo-
cation, or inactivation of such person's (6) 21 or more employees 150.00
state license, certificate, or registrations; (g) Health studios. F.S. § 205.1969, bars the
and the tax collector shall not renew such tax collector from issuing or renewing a local
tax receipt unless and until such person business tax receipt for the operation of a health
exhibits to the tax collector a then active studio pursuant to F.S. §§ 501.012-501.019, or
state certificate, registration or license. for operation of a ballroom dance studio pursuant
The applicable tax is $30.00 for each such to F.S. § 501.143, unless such person exhibits to
situs for the tax year. the tax collector a then current license, registra-
tion, or letter of exemption from the Florida
(d) Pharmacies and pharmacists.F.S.§205.196,
Department of Agriculture and Consumer Ser-
provides that the tax collector shall not issue a vices. The tax is $30.00 for each such situs for the
local business tax receipt to operate a pharmacy tax year.
unless the applicant produces a then current
permit issued to such applicant by the Florida (h) Sellers of travel. F.S. § 205.1971, bars the
Board of Pharmacy; however, no such is required tax collector from issuing or renewing a tax re-
to practice the profession of pharmacy in Collier ceipt to engage in business as a seller of travel
County. The applied tax is $30.00 for each such pursuant to Part XI of Chapter 559, Florida
situs for the tax year. Statutes, unless such person first exhibits to the
tax collector that applicant's current registration
(e) Assisted living facilities. F.S. § 205.1965, (or letter of exemption) from the Florida Depart-
bars the tax collector from issuing a tax receipt for ment of Agriculture and Consumer Services. The
operation of an assisted living facility pursuant to applied tax is based upon the number of employ-
Chapter 429, Florida Statutes, without first as- ees per situs:
certaining that the applicant is then licensed by (1) Owner only $10.00
the agency for health care administration to op- ---�
erate such facility at such situs in Collier County. (2) 1 to 5 employees 22.00
Supp.No. 23 CD126:30
(3) 6 to 10 employees . . . . . . . . . 54.00
(4) 11 to 15 employees . . . . . . . . 80.00
(5) 16 to 20 employees . . . . . . . . 112.00
(6) 21 or more employees . . . . . . 150.00
(i) Telemarketing Business. F.S. § 205.1973,
bars the tax collector from issuing or reviewing a
tax receipt for the operation of a telemarketing
business under F.S. §§ 501.604 and 501.608,
unless such person first exhibits to the tax
collector the applicant's current license, registra-
tion, (or then current affidavit of exemption)
from the Florida Department of Agriculture and
Consumer Services. The applied tax is $30.00 for
each such situs for the tax year.
(j) Household moving services. F.S. § 205.1975,
bars the tax collector from issuing or renewing a
tax receipt for the operation of a mover, or
moving broker, under F.S. ch. 507, unless the
person first exhibits the applicant's then current
registration issued by the Florida Department of
Agriculture and Consumer Services. The applied
tax is based on number of employees per situs:
(1) Owner only . . . . . . . . . . . . . . . $10.00
(2) 1 to 5 employees . . . . . . . . . . . 22.00
(3) 6 to 10 employees . . . . . . . . . 54.00
(4) 11 to 15 employees . . . . . . . . 80.00
(5) 16 to 20 employees . . . . . . . . 112.00
(6) 21 or more employees . . . . . . 150.00
(Ord. No. 07-51, § 49)
Secs. 126-160—126-185. Reserved.
ARTICLE V. RESERVED*
Secs. 126-186—126-210. Reserved.
ARTICLE VI. COLLIER COUNTY LOCAL
PROVIDER PARTICIPATION FUND
Sec. 126-211. Title.
This Article VI shall be known and may be
cited as the "Collier County Local Provider
Participation Fund Ordinance."
(Ord. No. 2021-23, § 1)
Sec. 126-212. Authority.
Pursuant to Article VIII, Section 1(f) of the
Constitution of the State of Florida and F.S. ch.
125, the Board is hereby authorized to impose a
special assessment against private for-profit and
not-for-profit hospitals located within the County
to fund the non-federal share of Medicaid pay-
ments associated with Local Services.
(Ord. No. 2021-23, § 1)
Sec. 126-213. Purpose.
The non-ad valorem special assessment
authorized by this Article shall be imposed,
levied, collected, and enforced against Assessed
Properties located within the County. Proceeds
from the Assessment shall be used to benefit
Assessed Properties through enhanced Medicaid
payments for Local Services. When imposed, the
Assessment shall constitute a lien upon the
Assessed Properties equal in rank and dignity
with the liens of all state, county, district, or
municipal taxes and other non-ad valorem assess-
ments. Failure to pay may cause foreclosure
proceedings, which could result in loss of title, to
commence. The Assessment shall be computed
and assessed only in the manner provided in this
Ordinance.
(Ord. No. 2021-23, § 1)
Sec. 126-214. Alternative Method.
This Ordinance shall be deemed to provide an
additional and alternative method, as specified
in F.S. § 197.3631, for the assessment and
collection of the non-ad valorem special assess-
ment described herein. The Ordinance shall be
regarded as supplemental and additional to
powers conferred by other laws and shall not be
regarded as in derogation of any powers now
existing or which may exist hereafter. This
*Editor’s note—Ord. No. 2023-45, § 1, adopted Oct. 10,
2023, repealed Art. V, §§ 126-186—126-191 entitled "Local
Government Infrastructure Surtax," which derived from:
Ord. No. 2018-21, §§ 2—7; and Ord. No. 2019-46, § 1.
§ 126-214TAXATION
CD126:31Supp. No. 112
Ordinance, being necessary for the health, safety,
and welfare of the inhabitants of the County,
shall be liberally construed to effect the purposes
hereof.
(Ord. No. 2021-23, § 1)
Sec. 126-215. Definitions.
When used in this Ordinance, the following
terms shall have the meanings below, unless the
context clearly requires otherwise:
Annual Final Assessment Resolution means
the resolution described in Sections 126-224 and
126-225 hereof, which shall be the final proceed-
ing for the imposition of an Assessment, establish-
ing the rate for the non-ad valorem assessment
for a specific Fiscal Year.
Assessed Property means an Institutional
Health Care Provider holding a right of posses-
sion and right of use of real property in the
County through an ownership or leasehold inter-
est, thus making the property subject to the
Assessment.
Assessment means a non-ad valorem special
assessment imposed by the County on
Institutional Health Care Providers located in
the County limits to fund the non-federal share
of Medicaid and Medicaid managed care pay-
ments directed to hospitals providing Local
Services in the County.
Assessment Coordinator means the person
appointed by the County Manager or designee to
administer the Assessment imposed pursuant to
this Article, or such person's designee.
Assessment Resolution means the resolution
described in Section 126-219 hereof.
Board means the Board of County Commis-
sioners of Collier County, Florida.
County means Collier County, Florida.
Fiscal Year means the period commencing on
October 1 of each year and continuing through
the next succeeding September 30, or such other
period as may be prescribed by law as the fiscal
year for the County.
§ 126-214 COLLIER COUNTY CODE
[The next page is CD126:35]
CD126:32Supp. No. 112
TAXATION § 126-210
eligible for reappointment upon the expiration of shall vote only in the absence,disqualifica-
their term. Upon resignation or removal of a tion or abstention of a regular Commit-
member from a seat, that seat will be filled for tee member. Furthermore, by simple
the remainder of its term. majority vote, but never with less than 5
(e) Removal. Removal of members from the members present, the Committee shall
Committee shall be in accordance with the provi- adopt rules of procedure for its meetings,
sions of Collier County Ordinance No. 2001-55, and thereafter shall be governed by its
as it may be amended,or its successor ordinance. procedures, as amended from time to
time.
(f) Sunset. The Committee shall sunset and
terminate without further action by the Board
within 2 months of the final expenditure of all of (4) The Committee shall keep a written record
the Surtax proceeds collected by the County. At of meetings, resolutions, findings and
its final meeting after the Surtax proceeds have determinations. Copies of all Committee
been expended, the Committee shall prepare a minutes,resolutions,reports and exhibits
final report to the Board with its findings and shall be submitted to the Board. The
recommendations. Committee shall submit an annual report
(g) Duties. The Committee shall have the of its findings and recommendations to
responsibility to review the expenditure of Surtax the Board.
proceeds against the ballot referendum approved
by the voters and this Ordinance. The Board (i) Reimbursement of Expenses. Committee
may expend proceeds of the Surtax on projects members shall receive no compensation for the
not specifically stated herein or in the attached performance of their duties,but shall be entitled
Exhibit A, so long as those projects: (1) comply to receive reimbursement for expenses reason-
with the intent of the ballot language, (2)have a ably incurred in the performance of their duties
positive recommendation by this Committee,and
(3)fall within the projects and categories identi- prior approval by the Board.
fied. The Committee shall not recommend alterna-
tive projects, unless requested by the Board.
(j) Duties of the County Manager's Office. The
(h) Officer; Meetings; Quorum; Rules of County Manager's Office will provide such
Procedure. documentation, information, descriptions of
(1) Annually the members of the Committee procedures, secretarial support and general
shall elect a chairperson and vice assistance to the Committee as may be necessary
chairperson from among the members. for the Committee to carry out its functions as
The chairperson's and vice chairperson's set forth herein.
terms in such positions shall be for one
(1)year with eligibility for re-election by (k) The Committee, its members, and all its
the members of the Committee. proceedings shall be governed by and comply
(2) The Committee shall meet monthly,or as with the provisions of the Florida Sunshine Law,
otherwise needed to fulfill their duties F.S. ch. 286,the Florida Public Records Law,F.S.
and responsibilities. ch. 119, and the Florida Ethics Code, F.S. ch.
112,and all other applicable local or state statutes,
(3) The presence of at least five(5)members ordinances, or rules.
shall constitute a quorum of the Commit- (Ord. No. 2018-21, § 7; Ord. No. 2019-46, § 1)
tee necessary to take action and transact
business. In addition,an affirmative vote
of a super majority (majority present
plus one) shall be necessary in order to
take official action. An alternate member Secs. 126-192-126-210. Reserved.
Supp. No. 99 CD126:33
§ 126-211 COLLIER COUNTY CODE
ARTICLE VI. COLLIER COUNTY LOCAL Ordinance,being necessary for the health,safety,
PROVIDER PARTICIPATION FUND and welfare of the inhabitants of the County,
shall be liberally construed to effect the purposes
Sec. 126-211. Title. hereof.
This Article VI shall be known and may be (Ord. No. 2021 23, § 1)
cited as the "Collier County Local Provider
Participation Fund Ordinance." Sec. 126-215. Definitions.
(Ord. No. 2021-23, § 1)
When used in this Ordinance, the following
Sec. 126-212. Authority. terms shall have the meanings below, unless the
context clearly requires otherwise:
Pursuant to Article VIII, Section 1(f) of the
Constitution of the State of Florida and F.S. ch. Annual Final Assessment Resolution means
125, the Board is hereby authorized to impose a the resolution described in Sections 126-224 and
special assessment against private for-profit and 126 225 hereof, which shall be the final proceed
not-for-profit hospitals located within the County ing for the imposition of an Assessment,establish
to fund the non-federal share of Medicaid pay- ing the rate for the non ad valorem assessment
ments associated with Local Services. for a specific Fiscal Year.
(Ord. No. 2021 23, § 1) Assessed Property means an Institutional
Sec. 126-213. Purpose. Health Care Provider holding a right of posses-
sion and right of use of real property in the
The non-ad valorem special assessment County through an ownership or leasehold inter-
authorized by this Article shall be imposed, est, thus making the property subject to the
levied, collected, and enforced against Assessed Assessment.
Properties located within the County. Proceeds
from the Assessment shall be used to benefit Assessment means a non ad valorem special
Assessed Properties through enhanced Medicaid assessment imposed by the County on
payments for Local Services. When imposed, the Institutional Health Care Providers located in
Assessment shall constitute a lien upon the the County limits to fund the non-federal share
Assessed Properties equal in rank and dignity of Medicaid and Medicaid managed care pay-
with the liens of all state, county, district, or ments directed to hospitals providing Local
municipal taxes and other non-ad valorem assess Services in the County.
ments. Failure to pay may cause foreclosure Assessment Coordinator means the person
proceedings, which could result in loss of title,to appointed by the County Manager or designee to
commence. The Assessment shall be computed administer the Assessment imposed pursuant to
and assessed only in the manner provided in this this Article, or such person's designee.
Ordinance.
(Ord. No. 2021-23, § 1) Assessment Resolution means the resolution
described in Section 126-219 hereof.
Sec. 126-214. Alternative Method.
Board means the Board of County Commis-
This Ordinance shall be deemed to provide an sioners of Collier County, Florida.
additional and alternative method, as specified
in F.S. § 197.3631, for the assessment and County means Collier County, Florida.
collection of the non-ad valorem special assess-
ment described herein. The Ordinance shall be Fiscal Year means the period commencing on
regarded as supplemental and additional to October 1 of each year and continuing through
powers conferred by other laws and shall not be the next succeeding September 30, or such other
regarded as in derogation of any powers now period as may be prescribed by law as the fiscal
existing or which may exist hereafter. This year for the County.
Supp. No. 99 CD126:34
TAXATION § 126-218
Institutional Health Care Provider means a (b) The Assessment will be broad based, and
private for-profit or not-for-profit hospital that the amount of the Assessment must be uniformly
provides inpatient hospital services. imposed on each Assessed Property. The Assess-
ment may not hold harmless any Institutional
Local Services means the provision of inpatient Health Care Provider, as required under 42
and outpatient hospital services to Medicaid, U.S.C. § 1396b(w). As set forth in Section 126-
indigent, and uninsured members of the Collier 213,the Assessment shall constitute a lien upon
County community. the Assessed Properties equal in rank and dignity
Non-Ad Valorem Assessment Roll means the with the liens of all state, county, district, or
special assessment roll prepared by the County. municipal taxes and other non-ad valorem assess-
ments. In addition to other remedies available at
Ordinance means the Collier County Local law or equity, the enforcement of the aforesaid
Provider Participation Fund Ordinance as it may Assessment shall be at the same time and in like
be codified in Chapter 126 as Article VI in the manner as ad valorem taxes and subject to all ad
Collier County Code of Laws and Ordinances. valorem tax enforcement procedures afforded to
the official annual real property tax notice.
Tax Collector means the Collier County Tax
Collector. (c) Creation and implementation of the Assess-
(Ord. No. 2021-23, § 1) ment will not result in any additional pecuniary
obligation on the County, Board, or County
Sec. 126-216. Interpretation. residents. The Assessment shall be imposed,
levied, collected, and enforced against only
Unless the context indicates otherwise, the Assessed Properties,and the Assessment Resolu-
terms "hereof," "hereby," "herein," "hereto," tion shall provide that the County's administra-
"hereunder" and similar terms refer to this tive costs shall be reimbursed from the collected
Article. The term "hereafter" means after and amounts. The County's administrative costs shall
the term "heretofore" means before the effective not exceed $150,000.
date of the Ordinance.
(Ord. No. 2021-23, § 1) (d) Any reasonable expenses the County incurs
to collect delinquent assessments, including any
Sec. 126-217. Assessment. attorney's fees incurred as a result of contracting
with an attorney to represent the county in
(a) Pursuant to F.S. § 125.01, the Board is seeking and enforcing the collection of delinquent
hereby authorized to create a non-ad valorem assessments, are not subject to the limitation on
special assessment that shall be imposed,levied, administrative costs.
collected,and enforced against Assessed Property (Ord. No. 2021-23, § 1)
to fund the non-federal share of Medicaid pay-
ments benefitting Assessed Properties providing Sec. 126-218. Computation of Assessment.
Local Services in the County. Funds generated (a) The annual Assessment shall be specified
as a result of the Assessment shall be held in a for each Assessed Property. The Board shall set
separate account called the local provider the Assessment in amounts that in the aggregate
participation fund and shall be available to be will generate sufficient revenue to fund the
used only to: (1) provide to the Florida Agency non-federal share of Medicaid payments associ-
for Health Care Administration the non-federal ated with Local Services to be funded by the
share for Medicaid payments to be made directly Assessment.
or indirectly in support of hospitals serving
Medicaid beneficiaries; and (2) reimburse the (b) The amount of the Assessment required of
County for administrative costs associated with each Assessed Property may not exceed an amount
the implementation of the Assessment authorized that,when added to the amount of other required
by this Ordinance, as further specified in the assessments, equals an amount of revenue that
Assessment Resolution. exceeds the maximum percent of the aggregate
Supp. No. 99 CD126:35
§ 126-218 COLLIER COUNTY CODE
net patient revenue of all Assessed Hospitals in Board, at a regular, adjourned, or special meet-
the County permitted by 42 C.F.R. ing on a certain day and hour,not earlier than 20
§433.68(f)(3)(i)(A). Assessments for each Assessed calendar days from such publication, will hear
Property will be derived from data contained in objections of all interested persons to approve
the Florida Hospital Uniform Reporting System, the aforementioned Non-Ad Valorem Assess-
as available from the Florida Agency for Health ment Roll. Such notice shall include:
Care Administration.
(Ord. No. 2021 23, § 1) a) The Assessment rate;
b) The procedure for objecting to the Assess-
Sec. 126-219. Assessment Resolution. ment rate;
The Assessment Resolution shall describe: (a) c) The method by which the Assessment
the Medicaid payments proposed for funding will be collected; and
from proceeds of the Assessment;(b)the benefits
to the Assessment Properties associated with the d) A statement that the Non Ad Valorem
Assessment; (c) the methodology for computing Special Assessment Roll is available for
the assessed amounts; and (d) the method of inspection at the Office of the Assess-
collection, including how and when the Assess-
ment must [be] paid. (Ord. No. 2021-23, § 1)
(Ord. No. 2021-23, § 1)
Sec. 126-222. Notice by Mail.
Sec. 126-220. Non-Ad Valorem Assessment Roll. In addition to the published notice required by
Section 126-221, but only for the first fiscal year
The Assessment Coordinator shall prepare, or in which an Assessment is imposed by the Board
direct the preparation of, the Non-Ad Valorem against Assessed Properties, the Assessment
Assessment Roll, which shall contain the follow- Coordinator shall provide notice of the proposed
ing: Assessment by first class mail to the Assessed
a) The names of the Assessed Properties; Properties. Such notice shall include:
and a) The purpose of the Assessment;
b) The Assessment rate and amount of the b) The Assessment rate to be levied against
Assessment to be imposed against each each Assessed Property;
Assessed Property based on the Assess-
ment Resolution. c) The unit of measurement applied to
determine the Assessment;
The Non-Ad Valorem Assessment Roll shall be
retained by the Assessment Coordinator and d) The total revenue to be collected by the
shall be open to public inspection. The foregoing County from the Assessment;
shall not be construed to require that the Assess e) A statement that failure to pay the Assess-
ment Roll be in printed form if the amount of the ment will cause a tax certificate to be
Assessment for each Assessed Property can be issued against the property or foreclosure
determined by use of a computer terminal avail proceedings, either of which may result
able to the public. in a loss of title to the property;
(Ord. No. 2021-23, § 1)
f) A statement that all affected and/or
Sec. 126-221. Notice by Publication. interested parties have a right to appear
at the hearing and to file written objec-
Upon completion of the Non-Ad Valorem Assess tions with the Board within 20 days of
ment Roll, the Assessment Coordinator shall the notice; and
publish once in a newspaper of general circula-
tion within the County a notice stating that the g) The date, time, and place of the hearing.
Supp. No. 99 CD126:36
TAXATION § 126-228
Notice shall be mailed at least 20 calendar Sec. 126-225. Effect of Annual Final
days prior to the hearing to each Assessed Assessment Resolution.
Property at such address as is shown on the
Assessment Roll. Notice shall be deemed mailed The adoption of the Annual Final Assessment
upon delivery thereof to the possession of the Resolution shall be the final adjudication of the
United States Postal Service. The Assessment issues presented (including, but not limited to,
Coordinator may provide proof of such notice by the method of apportionment and Assessment,
affidavit. Failure of the Assessed Property to the Assessment rate, the initial rate of Assess-
receive such notice, because of mistake or ment,the Non-Ad Valorem Assessment Roll, and
inadvertence, shall not affect the validity of the the levy and lien of the Assessments), unless
Assessment Roll or release or discharge any proper steps shall be initiated in a court of
obligation for payment of the Assessment imposed competent jurisdiction to secure relief within 20
by the Board pursuant to this Article. days from the date of Board action on the Annual
(Ord. No. 2021-23, § 1) Final Assessment Resolution. The Non-Ad
Valorem Assessment Roll shall be delivered to
Sec. 126-223. Adoption of Assessment the Tax Collector or such other official as the
Resolution and Non-Ad Board by resolution shall designate.
Valorem Assessment Roll. (Ord. No. 2021 23, § 1)
At the time named in the notice, the Board Sec. 126-226. Method of Collection.
shall receive and consider any written objections
of interested persons. All objections to the Assess- The amount of the assessment is to be col-
ment Resolution and Non-Ad Valorem Assess- lected pursuant to the Alternative Method, as
ment Roll shall be made in writing and filed with specified in the Assessment Resolution.
the Assessment Coordinator at or before the (Ord. No. 2021-23, § 1)
time or adjourned time of such hearing. At the
date and time named in the notice, the Board Sec. 126-227. Refunds.
may adopt the Assessment Resolution and Non-Ad
Valorem Assessment Roll which shall: If, at the end of the Fiscal Year, additional
a) Set the rate of the Assessment to be amounts remain in the local provider participa-
imposed; tion fund, the Board is hereby authorized to
make refund to Assessed Properties in propor-
b) Approve the Non-Ad Valorem Assess- tion to amounts paid in during the Fiscal Year
ment Roll, with such amendments as it for all or a portion of the unutilized local provider
deems just and right; and participation fund.
(Ord. No. 2021-23, § 1)
c) Affirm the method of collection.
(Ord. No. 2021-23, § 1) Sec. 126-228. Responsibility for Enforce-
ment.
Sec. 126-224. Annual Final Assessment
Resolution. The County and its agent,if any,shall maintain
the duty to enforce the prompt collection of the
The Board may revise the Non-Ad Valorem Assessment by the means provided herein. The
Assessment Roll during the Fiscal Year to modify duties related to collection of assessments may
the Assessment rate. However, the Board must be enforced at the suit of any holder of obliga-
adopt an Annual Final Assessment Resolution tions in a court of competent jurisdiction by
during the Fiscal Year to memorialize the final mandamus or other appropriate proceedings or
rate applicable for the Fiscal Year. actions.
(Ord. No. 2021-23, § 1) (Ord. No. 2021-23, § 1)
Supp. No. 99 CD126:37
§ 126-229 COLLIER COUNTY CODE
Sec. 126-229. Correction of Errors and
Omissions.
No act of error or omission on the part of the
Comptroller, Property Appraiser, Tax Collector,
Assessment Coordinator, Board, or their depu-
ties or employees shall operate to release or
discharge any obligation for payment of the
Assessment imposed by the Board under the
provision of this Chapter.
(Ord. No. 2021-23, § 1)
Secs. 126-230-126-255. Reserved.
Supp. No. 99 CD126:38