Ordinance 90-043 ORDINANCE NO. 90-43
~N ORDINANCE TO LEVY, IMPOSE AND SET A THREEiI']
(3%) TOURIST DEVELOPMENT TAX
COLLIER COUNTY PURSUANT TO THE
"LOCAL OPTION TOURIST DEVELOPMENT ACT",
CHAPTER 125. 0104, FLORIDA STATUTES; PROVIDIN~
FOR THE COLLECTION OF SAID TAX; PROVIDING FO~
A TAX ON EACH WHOLE AND MAJOR FRACTION OF EA~
DOLLAR OF THE TOTAL RENTAL CHARGED EVERY
PERSON WHO RENTS, LEASES OR LETS FOR
CONSIDERATION ANY LIVING QUARTERS OR
ACCOMMODATIONS IN ANY HOTEL, APARTMENT HOTEL,
MOTEL, RESORT MOTEL, APARTMENT, APARTMENT
MOTEL, ROOMING HOUSE, MOBILE HOME PARK,
RECREATIONAL VEHICLE PARK, OR CONDOMINIUM FOR
A TERM OF SIX (6) MONTHS OR LESS; PROVIDING
THAT THE REVENUES SO RAISED BE UTILIZED TO
IMPLEMENT THE COLLIER COUNTY TOURIST
DEVELOPMENT PLAN; SE~ING FORTH AND PROVIDING
FOR THE ADOPTION OF THE COLLIER COUNTY TOURIST
DEVELOPMENT PLAN; PROVIDING FOR A REFERENDUM
ON THE TOURIST DEVELOPMENT TAX; ESTABLISHING A
COLLIER COUNTY TOURIST DEVELOPMENT COUNCIL;
PROVIDING FOR THE MEMBERSHIP, TERMS,
QUALIFICATIONS, AND POWERS OF THE MEMBERS OF
SAID COUNCIL; PROVIDING FOR PENALTIES FOR
MISREPRESENTATION REGARDING COLLECTION OF THE
TAX LEVIED; PROVIDING FOR COLLECTION BY LIEN;
PROVIDING FOR PENALTIES FOR FAILURE TO COLLECT
THE TAX LEVIED; PROVIDING FOR REPEAL OF THE
TAX BY REFERENDUM ELECTION; PROVIDING FOR
'LOCAL COLLECTION AND ADMINISTRATION OF THE
TAX; REPEALING COLLIER COUNTY ORDINANCE NO.
88-58; PROVIDING FOR SEVERABILITY OF ORDINANCE
PROVISIONS; AND SETTING FORTH AN EFFECTIVE
DATE.
WHEREAS, Chapter 125.0104, Florida Statutes, provides for the
levy of a local option tourist development tax by any county; and
WHEREAS, pursuant to the provisions of said statute, the
Board of County Commissioners of Collier County, Florida on June
20, 1988 adopted an ordinance establishing a Collier County
T0uria~ )~vsl'opmant Council and stating the Board of County
Commissioners' intention to consider the enactment of an ordinance
levying and imposing a tol,rist development tax; and
WHEREAS, said Collier County Tourist Development Council has
presented to the ~oard of County Commissioners its plan regarding
tourist development; and
WHEREAS, the Board of County Commissioners then considered
and modified the county plan for tourist development; and
WHEREAS, it is the intent of the Board of County
Commissioners of Collier County, Florida to enact an ordinance
levying and imposing a tourist development tax throughout Collier
County, said tax to be used for the purposes permitted by Chapter
12~.0104, Florida Statutes, as amended.
NOW, THEREFORE BE IT ORDAINED BY THE BOARD OF COUNTY
CO~D~ISSIONERS OF COLLIER COUNTY, FLORIDA that=
SECTION ONE: TQURIST DEVELOPMENT TAX
A. There is hereby levied, imposed and set a tourist
development tax throughout the geographic area of Collier County,
Florida at a rate o~ three percent (3%) of each whole and major
fraction of each dollar of the total consideration charged every
person who rents, leases or lets for consideration any living
quarters or aocommodations in any hotel, apartment hotel, motel,
resort motel, apartment, apartment motel, rooming house, mobile
home park, recreational vehicle park, or condominium for a term of
six (6) months or less, unless such person rents, leases, or lets
for consideration any living quarters or acco~u~odations which are
exempt according to the provisions of Chapter 212, Florida
Statutes. When receipt of consideration is by way of property
other than money, the tax shall be levied and imposed on the fair
market value of such non-monetary consideration.
B. The tourist development tax shall be in addition to any
other tax imposed pursuant to Chapter 212, Florida Statutes, and
in addition to all other taxes, fees and the considerations for
the rental or lease.
c. The tourist development tax shall be charged by the
personureceiving the consideration for the lease or rental, and it
shall be collected from the lessee, tenant, or customer at the
time of payment for the consideration for such lease or rental.
D. The State of Florida, Department of Revenue shall keep
records showing the amount of taxes collected, which shall also
include records disclosing the amount of taxes collected for and
from each county in which the tax authorized by this act is
applicable. These records shall be open for inspection during the
regular office hours of the said Department of Revenue subject to
the provision of Chapter 213.053, Florida Statutes.
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E. The Collier County Tax Collector shall be responsible for
the collection and administration of the tax. Collections
received by the Tax Collector shall be placed in the county
tourist development trust fund, which shall be established by
resolution of the Board of County Commissioners prior to receipt
of any tax revenues collected pursuant to this ordinance.
~ USES OF TAX REVENUES
A. The tax revenues received pursuant to this ordinance
shall be used to fund the Collier County Tourist Development Plan,
which is hereby adopted as
TOURIST DEVELOPMENT PI~N
The three percent (3%) tourist development tax shall be
levied throughout Collier County beginning the first day of the
second month following approval of this ordinance by referendum,
The tax district shall include the entire geographic area of
Collier County, Florida. The anticipated revenue for a three
percent (3%) tourist development tax for all of Collier County
over a twenty-four (24) month period is $9,000,000.00 less costs
of administration.
1. The categories of use of the three percent (3%) tax
revenues by specific project or special use are hereby listed in
the order of priority and include the approximate cost or expense
allocation for a twenty-four (24) month period for each project or
use as follows:
CATEGORY A - To finance beach improvement, maintenance,
renourishment, and restoration, including pass
maintenance.
Approximate cost Percentage of
or expense allocation Net revenue
$4,000,000 44%
CATEGORY B - To develop and fund cultural and fine arts
entertainment, festivals and programs.
Approximate cost Percentage of
or expense allocation Net revenue
$1,000,000 11%
CATEGORY C - To construct a publicly owned and operated
sports stadium.
Approximate cost Percentage of
or expense allocation Net revenue
$3,000,000 33%
CATEGORY D - To promote and advertise county tourism
which encourages off-season tourists to visit
Collier County.
Approximate cost
or expense allocation
Percentage of
Net revenue
$500,000 6%
CATEGORY E - To construct, maintain, operate, or promote
musoums, nature and wildlife preserves, aquatio
preserves, or environmental preserves which are
publicly owned and operated or owned and operated
by a not-for-profit-organization and open to the
public.
Approximate cost Percentage of
or expense allocation Net revenue
$500,000
2. Pursuant to Section (3)(1) of Chapter 125.0104, Florida
Statutes, one percent (1%) of the three percent (3%) tourist
development tax is imposed for the purpose of and in order to pay
the debt service on bonds issued to finance the construction,
reconstruction, or renovation of a professional sports franchise
facility.
3. The revenues to be derived from the tourist development
tax may be pledged to secure and liquidate revenue bonds in
accordance with the provisions of Section 125.0104, Florida
Statutes. Such revenue bonds and revenue refunding bonds may be
authorized and issued in such principal amounts, with such
interest rates and maturity dates, and subject to such other
terms, conditions and covenants as the governing board of Collier
County shall provide. This paragraph shall be full and complete
authority for accomplishing such purposes, but such authority
shall be supplemental and additional to, and not in derogation of,
any powers now existing or later conferred under law.
4. In the event bonds are issued by Collier County for any
of the purposes enumerated by the Tourist Development Plan, the
amount of tourist development tax receipts used to pay debt
service on such bonds may exceed the percentages provided for the
purpose for which such bonds were issued; provided, however, the
maximum annual debt service on such bonds, together with any other
obligations of Collier County which were issued to finance
improvements for the same purpose and which are secured by the
4
tourist development tax, must not exceed the stated percentage of
tourist development tax receipts provided in the Tourist
Development Plan for such purpose, as calculated as of the date of
sale of such bonds. For purposes of performing the calculations
described in this paragraph, the amount of tourist development tax
receipts shall be assumed to be the amount provided as such in
Collier County's immediately preceding annual audit, plus, if the
levy of such tax was imposed or increased subsequent to the
beginning of the period which was audited, an amount equal to the
estimate by the County Manager of the moneys the County would have
received if the tax imposition or increase had been in effect
during the entire audit period. At or prior to the issuance of
bonds the County Manager shall provide a certificate as to the
findings required in this paragraph, which certificate shall be
conclusive as to all matters provided therein.
B. The above and foregoing Tourist Development Plan may not
be substantially amended except by ordinance enacted by an
affirmative vote of a majority plus one additional member of the
Board of County Commissioners.
~z~ BALLQT OUESTION
Pursuant to Chapter 125.0104, Florida Statutes, at the next
regular or special election to be held in Collier County, the
Board of County Commissioners shall cause to be placed on the
ballot the question of the approval or disapproval of this
ordinance, such question to appear on the ballot substantially as
follows:
FOR THE TOURIST DEVELOPMENT TAX
AGAINST THE TOURIST DEVELOPMENT TAX
SECTION FOUR: TOURIST D~VELOPMENT COUNCIL
There is hereby established, pursuant to the provisions of
chapter 125.0104, Florida Statutes, an advisory council to be
known as the "Collier County Tourist Development Council". The
council shall be composed of nine members who shall be appointed
by the Board of County Commissioners by resolution. The Chairman
of the Board of County Commissioners or any other member of the
5
Board of County Commissioners as designated by the Chairman shall
serve on the council. Two members of the council shall be elected
municipal officials, one of whom shall be from the most populous
municipality in the county. Three members of the council shall be
owners or operators of motels, hotels, recreational vehicle parks,
or other tourist accommodations located in Collier County and
subject to the tax hereby levied. Three members of the council
shall be persons who are involved in the tourist industry and who
have demonstrated an interest in tourist development, but who are
not owners or operators of motels, hotels, recreational vehicle
parks, or other tourist accommodations in Collier County. All
members of the council shall be electors of the county. The
members of the council shall serve for staggered terms of four (4)
years. The Board of County Commissioners shall have the option of
designating the Chairman of the council or allowing the council to
elect a Chairman. The Chairman shall be appointed or elected
annually and may be re-elected or re-appointed.
The council hereby established shall meet at least once each
quarter and, from time to time, make recommendations to the Board
of County Commissioners for the effective operation of the special
projects or for uses of the tourist development tax revenues
raised by the tax hereby levied and may perform such other duties
or functions as hereinafter may be prescribed by ordinance or
resolution.
The council shall continuously review all expenditures of
revenues from the tourist development trust fund and shall
receive, at least quarterly, expenditure reports from the Board of
county commissioners or its designee. The council shall report to
the Board of County Commissioners and the Department of Revenue
any expenditures of said revenues believed to be unauthorized by
the provisions of this ordinance. The Board of County
Commissioners, upon receiving notification of expenditures
believed by the council to be unauthorized, shall review the
council's findings and take such administrative or Judicial action
as it sees fit to insure compliance with this ordinance and the
provisions of Chapter 125.0104, Florida Statutes.
~ PENALTIES FOR FAILURE TO COLLECT
Any person who is taxable hereunder who fails or refuses to
charge and collect from the person paying any rental or lease the
taxes herein provided, either by himself or through his agents or
employees, is, in addition to being personally liable for the
payment of the tax, guilty of a misdemeanor of the first degree,
punishable as pro'/lded in Section 775.082, Section 775.083 or
Section 775.084, Florida Statutes.
~ PENALTIES FOR ~EPRESENTATION
No person shall advertise or hold out to the public in any
manner, directly or indirectly, that he will absorb all or any
part of the tax, or that he will relieve the person paying the
rental of the payment of all or any part of the tax, or that the
tax will not be added to the rental or lease consideration, or
when added, that it or any part thereof.will be refunded or
refused, either directly, or indirectly, by any method whatsoever.
Any person who willfully violates any provision of this subsection
shall be guilty of a misdemeancr of the first degree, punishable
as provided in Section 775.082, Section 775.083 or Section
775.084, Florida Statutes.
~ LIENS AUTHORIZED
The tax hereby levied shall constitute a lien on the property
of the lessee, customer or tenant in the same manner as, and shall
be collectible as are, liens authorized and imposed in Chapters
713.67, 713.68 and 713.69, Florida Statutes.
~]~ REPEAL BY REFERENDU~
Upon the filing of a petition signed by fifteen percent
(15%), or more, of the electors of Collier County, the Board o~
County Commissioners shall cause an election to be held for the
repeal of the tax, which election shall be subject only to any
outstanding revenue bonds for which the tax has been pledged.
~ LOCAL ADMINISTRATION OF THE TAX
A. Notwithstanding any provisions hereof to the contrary, it
is the intent of the County to be exempted from those requirements
of Chapter 125.0104, Florida Statutes, that the tax collected be
remitted to the Department of Revenue before being returned to the
7
County. It is the intent for the County to provide got the
collection and administration of the tax on a local basis.
B. The County assumes responsibility for auditing the
records and accounts of dealers, and assessing, collecting, and
enforcing payment of delinquent tourist development taxes. The
County adopts any and all powers and authority granted to the
State of Florida in Chapter 125.0104, Florida Statutes, and
Chapter 212, Florida $tatutee~ to determine the amount of the tax~
penalties and interest to be paid by each dealer and to enforce
payment of such tax, penalties, and interests by, but not limited
to, distress warrants, writ of garnishments and criminal penalties
as provided in Chapter 212, Florida Statutes.
C. Initial collection of the tax shall continue to be made
in the same manner as the tax imposed under Part I of Chapter 212.
D. The Collier County Tax Collector shall be responsible for
the collection and administration of the tax. The person
receiving the consideration for such rental or lease shall
receive, account for, and remit the tax to the Collier County Tax
Collector. The Tax Collector shall keep appropriate records of
said funds. The same duties and privileges imposed by Chapter
212, Florida Statutes, upon dealers in tangible property~,
respecting the collection and remission of tax, the making of
returns, the keeping of books, records and accounts, the payment
of a dealer's credit in compliance with the rules of the
Department of Revenue in the administration of said chapter shall
&pply to and be binding upon all persons who are subject to the
provisions of this ordinance; provided, however, the said Collier
County Tax Collector may authorize a quarterly return and payment
when the tax remitted by the person receiving the consideration
for such rental or lease for the preceding quarter did not exceed
$25.00.
E. The Collier County Tax Collector may promulgate rules,
prescribe and publish the forms necessary to effectuate this
ordinance.
F. The Collier County Tax Collector shall perform the
enforcement and audit functions associated with the collection and
8
,00, 038 , 494
remission of this tax, including, without limitation, the
following:
1. For the purpose of enforcing the collection of the
tax levied by this ordinance, the Tax Collector is hereby
specifically authorized and empowered to examine at all reasonable
hours the books, records, and other documents of all dealers, or
other persons charged with the duty to report or pay a tax under
this ordinance, in order to determine whether they are collecting
the tax or otherwise complying with this ordinance. In the event
said dealer refuses to permit such examination of its books,
records or other documents by the Tax Collector as aforesaid, it
is guilty of a misdemeanor of the second degree, punishable as
provided in Chapter 775.083, Florida Statutes. The Tax Collector
shall have the right to proceed in Circuit Court to seek a
mandatory injunction or other appropriate remedy to enforce its
right against the offender, as granted by this section, to require
an examination of the books and records of such dealer.
2. Each dealer, as defined by statute, shall secure,
maintain, and keep for a period of three years a complete record
of rooms or other lodging, leased or rented by said dealer,
together with gross receipts from such sales, and other pertinent
records and papers as may be required by the Tax Collector for the
reasonable administration of this ordinance; and all such records
which are located or maintained in this state shall be open for
inspection by the Tax Collector at all reasonable hours at such
dealer,s place of business located in the county. Any dealer who
maintains such books and records at a point outside this county
must make such books and records available for inspection by the
Tax Collector in Collier County, Florida. Any dealer subject to
theee provision. of th|, ordinance, who violato~ these provisiona
is guilty of a misdemeanor of the second degree, punishable as
provided in Chapter 775.082 or Chapter 775.083, Florida Statutes.
3. (a) The Tax Collector shall send written
notification, at least 30 days prior to the date an auditor is
scheduled to begin an audit, informing the taxpayer of the audit.
The Tax Collector is not required to give 30 days prior
notification of a forthcoming audit in any instance in which the
taxpayer requests an emergency audit.
(b) Such written notification shall contain:
(i) The approximate date on which the auditor
is scheduled to begin the audit.
(ii) A reminder that all of the records,
receipts, invoices, and related documentation of the taxpayer must
be made available to the auditor.
(lie) Any other rogueits or euggeetione the
Tax Collector may deem necessary.
4. In addition to criminal sanctions, the Tax Collector
is empowered and it shall be his duty, when any tax becomes
delinquent or is otherwise in Jeopardy under this ordinance, to
issue a warrant for the full amount of the tax due or estimated to
be due, with the interest, penalties, and cost of collection,
directed to all and singular the sheriffs of the state, and shall
record the warrant in the public records of the county, and
thereupon the amount of the warrant shall become a lien on any
real or personal property of the taxpayer in the same manner as a
recorded Judgment. The Tax Collector may issue a tax execution to
enforce the collection of taxes imposed by this ordinance and
deliver it to the sheriff. The sheriff shall thereupon proceed in
the same manner as prescribed by law for executions and shall be
entitled to the same fees for his services in executing the
warrant to be collected. The Tax Collector may also have a writ
of garnishment issued regarding any goods, money, chattels, or
effects of the delinquent dealer which are in the hands,
possession, or control of a third person based on an inc. abtednees
owed to the delinquent dealer by the third person, to enforce
collection of the taxes in the manner provided by law. Upon
payment of the execution, warrant, judgment, or garnishment. the
Tax Collector shall satisfy the lien of record within 30 days.
G. Tax revenues may be used only in accordance with the
provision of Chapter 125.0104, Florida Statutes.
H. A total of three percent (3%) of said tax collected
herein shall be retained by the Tax Collector for costs of
10
administration. The remainder of the tax collected shall be
submitted to the County on a monthly basis.
~EN: REPEAL OF ORDINANCE NO. 88-58
Collier County Ordinance No. 88-58, which sets forth the
Board of County Commissioners' intention to consider imposition of
a tourist development tax is hereby repealed in its entirety.
SECTION ELEVEN: CONFLICT AND SEVERABILITY
In the event this ordinance conflicts with any other
ordinance of Collier County or other applicable law, the more
restrictive shall apply. If any phrase or portion of this
ordinance is held invalid or unconstitutional by any court of
competent Jurisdiction, such portion shall be deemed a separate,
distinct, and independent provision and such holding shall not
affect the validity of the remaining portion.
SECTION TWELVE:
The effective date of this ordinance shall be i~mediately
upon its being filed with the Office of the Secretary of State in
Tallahassee, Florida following approval of the ordinance by
referendum election, held for the purpose of approving or
rejecting this ordinance, by a majority of the electors voting in
such referendum election. Upon approval by referendum, a
certified copy of this ordinance shall be furnished to the
Department of Revenue, State of Florida. The effective date of
the levy and imposition of the tax shall be the first day of the
second month following approval of this ordinance by the
above-referenced referendum election.
PASSED AND DULY ADOPTED by the Board of County Commissioners
" of Collier County, Florida, this 29thday of May , 1990.
3%TTEST:. ', '.
JAMES C.' G. ILES, Clerk
;~l~proved as '~o form and
fficiency:
Assistant County Attorney
1473
BO~RD OF COUNTY COM~ISSIONERS
OF COLLL~ COUNTY, FZ~DRIDA
M~X A. HASSE, JR., Chairman
hSTATE OF FLORIDA )
COUNTY OF COLLIER )
I, JAMES C. GILES,
Clerk of Courts in and for the
Twentieth 3udtctal Circuit, Collier County, Florida,
hereby certify that the foregoing is a true copy of:
do
Ordinance No. 90-43
........ was adopted by the Board of County Commissioners on
the 29th da~ of May, 1990, during Regular Session.
WITNESS my hand and the official seal of the Board of
County Commissioners of Collier County, Florida, this 4th
'day of June, 1990.
JAMES C. GILES · '%: ~$ ,.~..
Clerk of Courts and Clerk .' .....~/.
Ex-off~cio to Board of :~ .
County Commissioners) '3.' "~
~y: /s/Maureen Kenyon -% .'
Deputy Clerk ?/...,.,. , · ,~
. .. ~'~
,.ii COLLI ER COUNTY
FAX~ (813~ 774-O225
SENT VIA FEDERAL EXPRESS
KENNETH B. CUYLER
COLLIER COUNTY ATTORNEY
September 26, 1991
Mark Lawson, Esq.
Nabor,, Giblim & Nickarson
Barnett Bank ~ullding, fluIts 800
315 South Calhoun Street
Tallahassee, Florida 32301
Rs: Resolution No. 91-644 and ordinance No. 90-43, Tourist
Develnpment Tax
Dear Mark:
Attached is a certified copy of Resolutio~ No. 91-644 a~d a
certified copy of Collier County Ordinance No. 90-43, Tourist
Development Tax. Also attached is a co~y of Resolution No. 91-644
and a copy of Ordinance No. 90-43 which are pre-punched at the top
of the pages.
The Resolution and Ordinance that are pre-punched at the top of
the pages need to be etaroped by the Secretary of State and
returned to this office. The certified copy of the Resolution and
Ordinance are for the Secretary of State.
Sincerely, · :. ~; ~:'~e~
County AttO=hey ~ T~
Attachments ~'~ .- z/'- ~, ,' '~
october
Ke~eth B. Cuyler, EGgire
County Atto~ey
Collier County
3301 Tamiami Trail East
Naples, Florida 33962-49?6
Re: Resolution No. 91-644 and Ordinance No. 90-43; Tourist
Development Tax
Dear Ken:
Enclosed, per your re~ast, please find the copies of the
above referenced dockants filed with the Secreta~ of State's
office this date. AG well, the Secretary of State~e office was
kind enough to provide a letter of acknowledgement.
Should you have any questions, pleas~ feel free to call me.
Sincerely,
Mark G. ~w~on
MG~/ebl
cc: Brenda C. Wilson, Esquire, Assistant County Attorney
Ernie Cousineau, C.L.A.
mill mm aim
FLORIDA DEPARTMENT OF STATE
Jim Smith
October 3, 1991
Kenneth B. Cuyler, Esqnire
County Attorney
Collier County
3301 Taml~mi Trail East
Naples, Florida 33962-4976
Dear Mr. Cuyler:
Pursuant to the provisions of Section 1~5.66, Florida Statutes,
this will acknowledge your letter of September 26, 1991, and
certified copy of Collier County Ordinance NO. 90-43 an~
Resolution NO. 91-644, which were filed in this office on October
3, 1991.
Bureau of Administrative Code
LC/dJ
11 78
:~. A RESOLUTION OF THE BOARD OF COUNTY
.'~ COMMISSIONERS OF COLLIER COUNTY, FLORIDA, ~ r-'
· DIRECTING THE CLERK TO THE BOARD TO R£FILE
~. ORDINANCE NO. 90-43 WITH THE SECRETARY OF
,r STATE; PROVIDING AN EFFECTIVE DATE.
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF
COLLIF~ COUNTY, FLORIDA:
SECTION 1. DECLARATIONS AND FINDINGS.
It is hereby ascertained, determined and declared and
found that:
(A) Collier County Ordinance No. 90-43 Wad enacted to
levy, impose end sat a three percent touriat development tax
throughout Collier County pursuant to The Local option Tourist
Development Act, Chapter [25.0104, Florida Statutes.
(B) It was at the time of enactment of Collier County
Ordinance No. 90-43, end continuem to be, the intent of the
Board of County Commissioners that said ordinance be enacted in
conformance with The Local Option Tourist Development Act,
Section 125.0104, Florida Statutes.
(C) Since no ordinance enacted by any county levying a
tourist development tax shall take effect until the ordinance
levying and imposing the tax has been approved in a referendum
election by a majority of the electors voting therein, it was
the intent of the Board of County Commissioners at the time of
the adoption of Collier County Ordinance No. 90-43, and
continues to be the intent of the Board, that Collier County
Ordinance No. 90-43 be filed with the Florida Department of
State within 10 days after enactment pursuant to the regular
enactment procedure of Section 125.66, Florida Statutes, and
that if the levy'wee approved by a majority of electors voting
on the question contained in the ordinance as filed, the
ordin~nce shall be deemed to be in effect pursuant to the
express requirement of Section 125.0104{6) (c), Florida
(D) Collier County Ordinance No. 90-43 was properly filed
with the Florida Departmace of State within 10 days after
(Z) An election as required by the Local Option Tourist
Development Act has b~an held in Collier County to consider the
overwhelmingly passed by roughly a two to, one margin. The
election was h$1d after the filing of Collier County 0rdinance
No. 90-43 with the Florida Department of State as required by
Section 125.66, Florida Statutes.
(F) In the proceedings filed by Collier County seeking to
validate bonds payable from its tourist development tax, the
State Atto]:nay has urged the Court, on Jurisdictional grounds,
not to hear the Complain= for Validation on the
Saotion Twelve of Collier County Ordinance No. 90-43 should be
construed am to require a ~ of Collier County
Ordinance No. 90-43 with the Florida Department of State after
· majority of electors voting on the referendum question
contained in the ordinance have approved the levy.
(G) In response to the State'o expression of concern and
pursuant to the County's power of self government provided in
Article VIII, Section 1, of the Florida Constitution, and
Sections 1~.01 and 125.S6, Florida Statutes, the Board of
legislative intent ae to tits effective date of Collier County
Ordinance No. 90-43 and to cure any ambiguity as to the
enactment date of Collier County Ordinance No. 90-43
retroactive to the effective date of Collier County Ordinance
No. 90-43 in ratification of the original legislative intent of
the Board to be con~istent with Section 125.0104(6)(c), Florida
(H) Notwithstanding the enactment of ordinance No. 91-81,'
the State Attorney continues to urge th~ Court, on
Jurisdictional grounds, not to hear the Complaint for
Validation on the premise that Section Twelve of Collier County
- 2 -
Ordinance NO. 90-4~ should be construed as to require a second
tiling of Collier County Ordinance No. 90-43 with the Florida
Department of State.
(I) The county ham not an~ does not by adoption of this
Resolution concede the necessity to reflle ordinance No. 90-43
with the S~cretary of State as a condition precedent to its
becoming ~ffacti¥s.
SECTION 2. DIRECTXON TO REFILE ORDINANCE NO. 90-43
In order to avoid any further dispute reqardin~ the
necessity to rsflle Ordinance No. 90-43, the Board hereby
directs the Clerk to the Board to transmit to and file s
certified copy of ordinance No. 90-45 with ~he Secretary of
State, accompanied by a certified copy of this Resolution.
Neither the adoption of this Resolution nor the filing of an
additional certified copy of Ordinance No. 90-43 with the
Secretary of State should be construed as an admission of the
necessity to refile Ordinance No. 90-43 with the Secretary of
SECTION 3. EFFKCTIYB DATE.
ThilN Resolution shell take elfsot iuedistely upon its
Thi~! Resolution adopted after motion, second and majority
DATED: September 17. 1991
> · . ..,% ~.'.~..~
A~lu~v.~Ws' %0. form and
legal. i~fficiahcy:
BOARD 02 COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
PATRICIA ANNE GOODNIGHT
Chairman
., 7" CAL OPTION TOURIST DEVELOPMENT ACT", '
C~PTER 125.0104, F~RIDA STATUTES; PROVIDXN~
FOR THE COLLECTION OF SAID TAX; PROVIDING FO~
A TAX ON EACH WHOLE AND FutJOR FP~ACTION OF
DOLLAR OF THE TOTAL RENTAL CHARGED EVERY
PERSON W~O RENTS, LEASES OR LETS FOR
CONSIDEP~TION ANy LIVING QUARTERS OR
ACCOMMODATIONS IN ANY HOTEL, APARTMENT HOTEL,~
MOTEL, RESORT MOTEL, APARTMENT, APARTMENT
MOTEL, ROOMING HOUSE, MOBILE NOME PARK,
RECREATIONAL VEHICLE PARK, OR CONDOMINIUM FOR
A TERM OF SIX (6) MONTHS OR LESS; PROVIDING
TIIAT Tile REVENU}:S SO RAISED BE UTILIZED TO
IMPLEMENT THE COLLIER COUNTY TOURIST
DEVELOPMENT PLAN; SETTING FORTH AND PROVIDING
FOR THE ADOPTION OF THE COLLIER COUNTY TOURIST
DEVELOPMENT P~2%N; PROVIDING FOR A REFERENDUM
ON THE TOURIST D~;ELOPMENT TAX; ESTABLISNI~G A
COLLIER COUNTY TOURIST DEVELOPMENT COUNCIL,
PROVIDING FOR THE MEMBERSHIP, TERMS,
QUALIFICATIONS, AND POWERS OF THE MEMBERS OF
SAID COUNCIL; PROVIDING FOR PENALTIES FOR
ISREPRESENTATION RED DING COLLECTION OF TRE(
TAX LEVIED; PROVIDING FOR COLLECTION BY LIEM;¥~
PROVIDING FOR ~ENALTIES FOR FAILURE TO COLLEC~
THE TAX LEVIED, PROVIDING FOR REPEAL OF THE
TAX BY REFERENDUM ELECTION; PROVIDING FOR
"LOCAL COLLECTIOH AND A~MINISTRATION OF THE
TAX; REP~2%LING COLLIER COUNTY ORDINANCE NO.
88-58; PROVIDING FOR SEVERASILITY OF ORDINANCE
PROVISIONS; AND SE~ING FORTH AN EFFECTIVE
DATE.
W~EREAS, Chapter 12~.0104, Florida Statutes, provides for the
levy of a local option tourist development tax by any county; and
WHEREAS, pursuant to th~ provisions of said statute, the
Board of County Commissioners of Collier County, Florida on June
20, 198S adopted an ordinance establishing a Collier County
Tourist Development Council and etating the Board of County
Commissioners, intention to consider the enactment of an ordinance
levying end imposing a tourist development tax; and
W~EREAS, said Collier County Tourist Development Council has
presented to the Board of County Commissioners its plan regarding
tourist development; and
WHEREAS, the Soard of County Commissioners then considered
and modified the county plan for tourist development; and
WHEREAS, it is the ~ntent of the Board of County
Commissioners of Collier County, Florida to enact an ordinance
levying and imposing a tourist development tax throughout Collier
County, .said tax to be used for the purposes permitted by Chapter
125.0104, Florida Statutes, as amended.
NOW, THEREFORE B~ IT ORDAINED BY THE BOARD OF COUNTY
COM~4ISSIONERS OF COLLIER COUNTY, FLORIDA that:
~ TOURIST DEVELOPMENT TAX
A. There is hereby levied, imposed and set a tourist
development tax throughout the geographic area of Collier County,
Florida at e rate of three percent (3%) of each whole and major
fraction of each dollar of the total consideration charged every
person who rents, leases or lets for consideration any living
quarters or accommodntions in any hotel, apartment hotel, motel,
home park, recreational vehicle park, or condominium for a term of
for consideration any living quarters or accommodations which are
exempt according to the provisions of Chapter 212, Florida
· 'Statutes. When receipt of considerntion is by way Of property
". :~.!.L~other than money, the tax shall be levied and imposed on the fair
n.. : market value Of such non-monetary consideration.
· ..:;-.~'..~.~B. %The tourist development tax shall be in addition to any
·"~ other'tax im;,osed pursuant to Chapter 212, Florida Statutes, end
in addition to all other taxes, fees end the considerations for
the rental ~r lesss.
C. The tourist development tax shall be charged by the
perso~r~csi¥1ng the consideration for the lease or rental, and it
shall be collected from the lessee, tenant, or customer at the
time of payment for the consideration for such lease or rental.
D. The State of Florida, Department of Revenue shall keep
records showing the amount of taxes collected, which shall also
include records disclosing the amount of taxes collected for and
from each county in which the tax authorized by this act is
applicable. These records shall be open for inspection during the
regular office hours of the said Department of Revenue subject to
the provision of Chapter 213.053, Florida Statures.
Z. The Collier County Tax Collector shall bo responsible for
the collection and administration of the tax. Collections
received by the Tax Collector shall bs placed in the county
tourist development trust fund, which shall be established by
resolution of the Board of County Commissioners prior to receipt
of any ~ax revenues collected pursuant to this ordinance.
~ USES OF TAX REVENUES
A. T~e tax revenues received pursuant to this ordinance
shall be used to fund the Collier County Tourist Development Plan,
which iB hereby adopted as follows:
The three percent {g%) tourist development tax shall be
levied throu~jhout Collier County beginning the first day of the
Sesond month following approval of this ordinance by referendum.
The tax district shall include the entire geographic area of
Collier County, Florida. The anticipated revenue for a three
percent (3%) tourist development tax for all of Collier County
.' . .{i'.< ~.over s twenty-four (24) month period is $9,000,000.00 less costs
of.administration.
1. y,~ The Categories of use of the three percent (3%) tax
Irevenues by Specific project or special use are hereby listed in
· U~;' the order of priority and include the approximate cost or expense
'.'< allocation for s twenty-four (24) month period for each project or
use as follows:
CATEGORY A - To finance beach improvement, maintenance,
renourishment, and restoration, including pass
maintenance.
:. Approximate cost Percentage of
or expense allocation Net revenue
$4,000,000 44%
CAXEGORY B - TO develop and fund cultural and fine arts
entertainment, festivals and programs.
Approximate cost Percentage of
or expense allocation Nat revenue
$1~000,000 11%
CATEGORY C - To construct a publicly owned and operated
sports stadium.
ApproximatQ cost Percentage of
or expense allocation Net revenue
$3,000,0o0
33%
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CATEGORY D - To promote and advertise county tourism
which encourages off-season tourists to visit
Collier County.
Approximats cost
Percentage of
$500,000 6%
CATEGORY E - To construot~ maintain, operate, or promote
museums, nature and wildlife preserves, aquatic
preserves, or environmental preserves which are
publicly owned and operated or owned and opsratsd
by · not-for-profit-organization end open to the
public. '
Approximate cost Percsntags of
or expense allocation Net revenue
$500,000 6%
2, Pursuant to Section (3)(1) of Chapter 125.0104, Florida
Statutes, one percent (1%) of the three percent (3%) tourist
development tax is imposed for the purpose of and in order to pay
the debt service on bonds issued to finance the construction,
reconstruction, or renovation of a professional sports franchise
z ,facility.
."-~:'-" ;=,3'>' 3.'. The revenues to be derived from the tourist development
i.be p~d~sd to aecure and liquidate revenue bonds In
~noa with the provisions of Section 125.0104, Florida
~st&tutew. ,] Buch revenue bonds and revenue refunding bonds may be
~h0rized '~nd lssusd in such principal amounts, with such
"'?interest terse and maturity detss, end subject'to such other
terms, conditions and covenants as the governing board of Collier
County shall provide. This paragraph shall be full and complete
authority for accomplishing such purposes, but such authority
shall he supplemental end additional to, and not in derogation of,
any powers now existing or later conferred under law.
4. In the event bonds are ~ssued by collier County for any
of the purposes enumerated by the Tourist Development Plan, the
amount of tourist development tax receipts used to pay debt
service on such bonds may exceed the percentages provided for the
purposs for which such bunds were issued; provided, however, the
maximum annual debt service On such bonds, together with any other
obligations of Collier County which wore l~sued to finance
improvements for the same purpose and which are secured by the
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tourlet development tax, must not ~xceed the stated pe=centags o~
tourist development tax race£pte provided ~n the Tourist
described in this paragraph, the amount of tourist development tax
receipts shall be assumed to be tbc amount provided as such in
Collier County'e immediately preceding annual audit, plus, if the
levy of euch tax was l~posed or increased subsequent to the
beginning of the period ~,hich was audited, an amount equal to the
estimate by the County Manager of the moneys the county would have
received if the tax imposition or increase had been in effect
· - during the entire audit period. At or prior to the issuance of
bonds the County l(aneger shall provide a certificate as to the
findings required in this paragraph, which certificate shall be
conclusive ae to all matters provided therein.
B. The above and foregoing Tourist Development Plan may not
~, ~%.[affiL~ative vote of a majority plus one additional member of the
of ~ounty Commissioners.
to:Chapter 125.0104, Florida Statutes, at the next
or special election to be held in Collier County, the
ballot the question of the approval or disapproval of this
,ordinance, such question to appear on the b~llot substantially as
AGAINST THE TOURIST DEVELOPMENT TAX
SECT~.Q]!_FO~R: TOURIST D]~ELOPMENT COUNCIL
There ie hereby established, ~ursuant to the provisions
Cha~ter 125.0104, Florida Statu%as, an advisory counci~ to be
.known as tl~e "Collier County Tourist Development Council". The
5
board o! County Commissioners as designored by the Chairmen sh~l[
serve on the council. Two members of the Council shall be elected
municipality in the county. Three ~tembers of the council shall be
shall be persons who are involved in the tourist industry and who
parks, or other tourist accommodations in Collier County. All
members cf the council shall serve for staggered terms of four (4)
years. ~hl, Board of County Commissioners shall have the option of
· ~The council hereby established shall meet at least once each
.or for uses of the tourist development tax revenues
..... ~ re~sed by the tax hereby levied and may perform such other duties
' ' o~ ~unotione as hereinafter may be prescribed by ordinance or
receive, at least quarterly', expenditure reports from the Board of
believed by the council to be unauthorized, shall review the
provi=ions of Chapter 125~O~a~lorid~Ststutes.
Any person who is taxable hereunder who fails or refuses to
charge and collect from the person paying any rental or lease the
texas herein provided, either by himself or through his agents or
employees, is, in addition to being personally liable for the
punishable as provided in Section 77§.082, Section 7?5.08) or
Section 775.084, Florida Statutes.
~u~ PENALTIES FOR MISREPRESENTATION
NO Doreen shell advertise or hold out to the public in any
manner, directly or indirectly, that he will absorb all or any
Dart of the tax, or that hs will relieve the person paying the
rents1 of the payment of all or any part of the tax, or that the
tax will not be added to the rental or lease consideration, or
when sdd,ld, that it or any part thereof.will be refunded or
refused, either directly, or indirectly, by any method whatsoever.
· Any person who willfully violates any provision of this subsection
shall be guilty of s misdem~anor of the first degree, punishable
· Section 775.082, Section 775.083 or Section
775~084
.tax hereby:levied shall constitute a lien on the property
'.~ 'of the lessees. customer or tenant in the same manner as, and shall
be colle,=tible as are, liens authorized and imposed in Chapters
713.67, 713.68 and 713.69, Florida Statutes.
SECTION ~IGRT~
Upon the filing of a petition signed by fifteen percent
(15%), or more, Of the electors of Collier County, the Board of
County C0~u~issionsrs shall cause an election to be held for the
repeal of the tax, which election shall be subject only to any
outstanding revenue bonds for which the tax has been pledged.
~ LOCAL ADMINISTRATION OF THE TAX
A. Notwithstanding any provisions h~reof to the contrary, it
is the intent Of the County to be exempted from those requirements
Of Chapter 125.0104, Florida Statutes, that the tax collected be
remitted to the Department of Revenue before being returned to the
7
038,, 493'
County. It is the intent for the County to provide for the
collection and administration of the tax on a local basis.
B. The County assumes responsibility for auditing the
enforcing payment Of delinquent tourist development taxes. The
County adopts any and all powers and authority granted to the
State of Florida in Chapter 125.0104, Florida Statutes, and
Chapter 212, Florida St~tu~es, to determine the amount of the tax,
penalties and interest to be paid by each dealer and to enforce
payment of such tax, penalties, and interests by, but not limited
to, distress warrants, writ of garnishments and criminal penalties
as prov£ded in Chapter 2~2~ Florida Statutes.
C. Initial collection Of the tax shall continue to be made
in the same manner as the tax imposed under Part I of Chapter 212.
D. The Collier County Tax Collectpr shall be responsible for
the collection and administration of the tax. The person
receiving the consideration for such rental or lease shall
reesiw~, account for, and remit the tax to the Collier County Tax
>.~.Collector. The Tax Collector shall keep appropriate records of
~'~.,']~ Said funds. The same duties and privileges imposed by Chapter
=~212 2'~Florida Statutes upon dealers in tangible propertyT,
~'!',~. -':'t respecting the collection end remission of tax, the making of
'ir~turns~ th~ keeping of books, records and accounts, the payment
of a dealer's credit in compliance with the rules of the
Department ef Revenue in the administration of said chapter shall'
apply to and be binding upon all persons who are subject to the
provisions of th~s ordinance; provided, however, the said Collier
County Tax Collector may authorize a quarterly return and payment
when the ta~ remitted by the person receiving the consideration
for such rental or lease for the preceding quarter did not exceed
$25.00.
E. The Collier County Tax Collector may promulgate rules,
prescribe and publish the forms nece:$sary to effectuate this
ordinance.
F. The Collier County Tax Collector shall perform the
enforcement and audit functions associated with the collection and
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remission o! this tax, including, without limitation, the
following:
1. For the purpose of enforcing the collection of the
tax levied by this ordinance, the Tax Collector is hereby
other persons charged with the duty to report or pay s tax under
this ordinance, in Order to determine whether they are collecting
the tax or otherwise complying with this ordinance. In the event
said dealer refuse~ to permit such examination of its books,
records or o'ther documents by the Tax Collector as aforesaid, it
is ~ilty of a misdemeanor of the second degree, punishable as
provided in Chapter 77§.0~, Florida Statutes. The Tax Collector
shall have the right to proceed in Circuit court to seek a
mandatory injunction or other appropria~e remedy to enforce its
right against the offender, as granted by this section, to require
~$-~mmintain, and keep for a period of three years a complete record
<~: of rooms mr other 1odging~ leased or rented by said dealer,
.'~?%~-~.~,~together with gross receipts from such sales, and other ~ertinent
-~'~"':~%:~{'}~'records and papers as may be required by the Tax Collector for the
i~reasoneble administration Of this ordinance; and all such records
which are located mr maintained in this state shall be open for
inspection by the Tax Collector at all reasonable hours at such
dealer's place of business located in the county. Any dealer who
maintains such books and records at a 9mint outside this county
must make such books and records available for inspection by the
Tax Collector in Ocli. let County, Florida. Any dealer subject to
these pro¥isions of this ordinance, who violates these ~rovisions
is guilty Of a misdemeanor Of the second degree, punishable as
· provided in Chapter 775.052 or Chapter 775.083, Florida Statutes.
3. (a) The Tax Collecto~ shall send written
notification, at least 30 days prior to the date an auditor is
scheduled to begin an audit, informing the taxpayer Of the audit.
The Tax Collector is not r~i~d~to g~ 30 days prior
9
notification of s forthcoming audit in any instance in which the
taxpayer requests an emergency audit.
Such written notification shall contain:
(i) The approximate date on Which the auditor
is scheduled to begin tha audit.
(li) A reminder that all of the records,
receipts, invoices, and related documentation of the taxpayer must
be made available to the auditor.
(iii) Any Other requests or suggestions the
Tax Collector may deem nncessa=y.
4. In addition to criminal sanctions, the Tax Collector
' im empowered end it shall be his duty, when any tax becomes
delinquent or is othe~isa in Jeopardy under this ordinance, to
lmsue e warrant for the full amount of the tax due or estimated to
be due, with the interest, penalties, and cost of collection,
d~raoted to all and singular the sheriffs of the state, and shall
record the warrant in thn public records of the county, and
.thereupon the amount of the warrant shall become a lien on any
rmal or personal property of the taxpayer in the same manner as a
. ''.u,,~ .;.recorded Judgement. The Tax Collector may issue a tax execution to
., :,,-~. ,enforce the collection of taxes imposed by this ordinance and
"~'~'~;'~'".~deliver i% to the sh~riff. The sheriff shall thereupon proceed in
the same manner as prescribed by law for. executions and shall be
entitled to the same fee~ for his services in executing the
warrant to be collected. The Tax Collector may also have a trait
of garnishment issued regarding any goods, money, chattels, or
effects of the delinquent dealer which are in the hands,
possession, or control of a third person based on an indebtedness
owed to the delinquent dealer by the third person, to enforce
collection of the taxes fn the manna= provided by law. Upon
pa~rmeltt of the execution, warrant, Judgment, or garnishment, the
,Tax Collector shall satisfy the lien of record within 30 days.
G. Tax revenues may be used only l~ accordance With the
provisio~ of Chapter 125.0104, Florida Statutes.
H. A total of three percent (~%) of said tax collected
herein shall be retained by th~ Tax collector for costs of
admini~tration. The remainder of the tax collected shall be
submitted to the County on a monthly basis.
SECTION TEN'. REPEAL OF ORDINANCE NO. 88-58
Collier County Ordinance NO. 68-58, which sets forth the
Board of County Commissioners' intention to consider imposition of
a tourlet development tax is hereby repealed in its entirety.
In the even~ this ordinance con~lict~ with any o~he=
or~lnence of Col~le= County 0= other applica~le law, the more
restrictive shall apply. If any phrase or portion of thks
ordinance Is held invalid or unconstitutional by any court of
competent Jurisdiction, such portion shall be deemed a separate,
~fstinot, and independent provision and such holding shall not
affect the validity of the remainin~ portion.
~~ EFFE~IVE DATE
~e effective date of this ordinancu shall be i~ediately
· Tallahassee, Florida following approval of the ordinsnce by
:%u:..:..~;:~.<.refmrlndum election, held for the purpose of approving or
copy of this ordinance shall be furnished to the
'7 "~Depar~ent ¢)f Revenue' S~ate of Florida. The effective date of
~e ~e~ and ~mpos~tion of ~he tax shall be the first day of the
second month following approval of this ordinance by the
of Col~im=~CouD=y, Plotida, this ~Pth day of M.y , 1990.
~proved .as '~o for= and