Sec. 126-81. - Purpose.

This division 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 division to provide for the use of the receipts of the tax imposed by division 2 of this article as required by Laws of Fla. chs. 92-175 and 92-204.

(Ord. No. 92-60, § 1)

Sec. 126-82. - Tourist development tax.

(a)

There is hereby levied, imposed and set a tourist development tax throughout the geographic area of the county at a rate of two percent 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 accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of six months or less, as provided in F.S. § 125.0104(3)(a), as amended, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of F.S. ch. 212. 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 nonmonetary consideration.

(b)

The tourist development tax shall be in effect until repealed by the board or repealed by referendum pursuant to section 126-90 herein and shall be in addition to any other tax imposed pursuant to F.S. ch. 212 and in addition to all other taxes,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 person receiving 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)

Pursuant to F.S. ch. 212, the state 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 provisions of F.S. § 213.053.

(e)

Pursuant to F.S. § 125.0104(10), the 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 division.

(f)

Pursuant to F.S. § 125.0104(3)(d), the board of county commissioners by an extraordinary vote hereby levies, sets and imposes an additional one percent tourist development tax (3rd percent) to be collected in the same manner as the two percent tax collected pursuant to this article.

(g)

Pursuant to F.S. § 125.0104(3()(1), the board of county commissioners by a majority vote hereby levies, sets and imposes an additional one percent tourist development tax (4th percent) to be collected in the same manner as the two percent tax collected pursuant to this article.

(Ord. No. 92-60, § 2; Ord. No. 95-46, § 1, 9-5-95; Ord. No. 95-56, § 1, 10-24-95; Ord. No. 2005-43, § 1)

Sec. 126-83. - Uses of tax revenues.

(a)

The tax revenues received pursuant to this division shall be used to fund the county tourist development plan, which is hereby amended as follows:

Tourist Development Plan

The two percent tourist development tax was levied throughout the county beginning the first day of the second month following approval of this article by referendum. The tax district includes the entire geographic area of Collier County, Florida. The anticipated revenue for a two percent tourist development tax for all of Collier County over a 24-month period was $7,000,000.00, less costs of administration.

The additional one percent tourist development tax (3rd percent) was levied throughout the county beginning the first day of January, 1996. A majority of the electors of the county voting in a straw referendum election approved the continuation of the additional one percent tourist development tax prior to June 30, 2000, therefore the additional one percent tourist development tax shall continue until terminated by an amendment to this division. The tax district shall include the entire geographic area of Collier County, Florida.

The additional tourist development tax (4th percent) shall be used to finance tourism promotion as provided herein. The tax district shall include the entire geographic area of Collier County, Florida.

(1)

The categories of use of the two percent, one percent (3rd percent) and additional one percent (4th percent) tax revenues by specific project or special use are hereby listed in the order of priority:

CATEGORY A To finance beach park facilities or beach improvement, maintenance, renourishment, restoration and erosion control, including pass and inlet maintenance shoreline protection, enhancement, cleanup or restoration of inland lakes and rivers to which there is public access as these uses relate to the physical preservation of the beach, shoreline or inland lake or river.

Percentage of Net Revenue

50 percent of the two percent tax and 100 percent of the one percent tax (3rd percent), reduced by the amount required for Category D.

CATEGORY B To promote and advertise county tourism within the State of Florida, nationally and internationally, which encourages tourism to Collier County and to fund convention bureaus, tourist bureaus, tourist information centers and news bureaus as county agencies. If tax revenues are expended for an activity, service, venue or event, the activity, service, venue or event shall have as one of its main purposes the attraction of tourists as evidenced by the promotion of the activity, service, venue or event to tourists.

Percentage of Net Revenue

23.236 percent of the two percent tax and 100 percent of the additional one percent tax (4th percent)

CATEGORY C. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more county owned or operated museums or municipal owned museums that are owned and operated by not for profit organizations and open to the public.

Percentage of Net Revenue

26.764 percent of the two percent tax. This amount may be amended upwardly or downwardly prospectively from the date of the budget amendment approval, provided that the amount of the aggregate allocation per fiscal year budget amendment does not exceed 26.764 percent of the two percent tax.

Sub-categories:

C(1): County owned or operated museums: 22.0 percent

C(2): Municipal owned museums and museums owned and operated by not for profit organizations open to the public: 4.764 percent

CATEGORY D To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more fishing piers which are publicly owned and operated.

Percentage of Net Revenue

Amount budgeted for this category by the board of county commissioners each fiscal year, but not to exceed $200,000.00. This amount may be amended upwardly or downwardly prospectively from the date of the budget amendment approval, provided that the amount of the aggregate allocation per fiscal year does not exceed $200,000.00.

It is the intent of this division that the above uses shall be funded separately, but simultaneously in the above percentages regardless of the actual amount of net revenues collected.

It is the intent of this division that the above uses shall be funded separately, but simultaneously in the above percentages regardless of the actual amount of net revenues collected.

(2)

The additional one percent tax revenues (3rd percent) collected pursuant to subsection 126-82(f) shall be used to finance beach park facilities, beach improvement, maintenance, renourishment, restoration and erosion control including pass and inlet maintenance shoreline protection, enhancement, cleanup or restoration of inland lakes and rivers to which there is public access as these uses relate to the physical preservation of the beach, shoreline or inland lake or river.

(3)

The additional one percent tax (4th percent) collected pursuant to section TWO (G) shall be used entirely to finance tourism promotion including advertising, public relations, promotion, research and fulfillment. The Disaster Recover Advertising Fund will continue to be financed from the 23.236% of the 2% tax to maintain a maximum level of $1 million. At the end of each fiscal year, any remaining funds in the 23.236% of the 2% tax after fulfillment of the above uses in the 23.236% of the 2% tax will be distributed to Category "B" (Marketing and Promotion). It is the intent of the Board of County Commissioners to maintain this new level of tourism promotion dollars in the future.

(4)

Administrative costs.

a.

Tourism promotion administrative costs shall not exceed 32% of the total amount collected each fiscal year for Category "B" revenue.

b.

Project Management, Indirect Overhead, and Program Administration in support of Fund 195 (Beaches) and Fund 183 (Beach Park Facilities) shall not exceed 15% of Category "A" revenues. These charges to be split 75% to Fund 195 (Beaches) and 25% to Fund 183 (Beach Park Facilities).

(5)

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 F.S. § 125.0104. 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.

(6)

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 tourist development tax, must not exceed the stated percentage of tourist development tax receipts provided in the Tourist Development Plan for such purposes, 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 herein.

(7)

The sum of $1,000,000.00 annually allocated for Category "A" - Beach Park Facilities Fund 183 shall be reallocated to Fund 184 to be used for destination marketing for a period of one year from enactment of this amendment, at which time this provision will expire and be of no further force or effect unless further extended by the Board of County Commissioners.

(8)

The sum of $500,000.00 annually allocated for Catastrophe Reserves from County Fund 195 shall be reallocated to Fund 184 to be used for destination marketing for a period of one year from enactment of this amendment, at which time this provision will expire and be of no further force or effect unless further extended by the Board.

(9)

Five hundred thousand dollars ($500,000.00) of the Two million dollars ($2,000,000.00) that is annually allocated for Major Beach Renourishment Reserves from County Fund 195 shall be reallocated to Fund 184 to be used for destination marketing for a period of one year from enactment of this amendment, at which time this provision will expire and be of no further force or effect unless further extended by the Board.

(10)

The sum of $100,000.00 shall be reallocated from Fund 193 Municipal owned museums and Museums owned and operated by not for profit organizations open to the public, to Fund 198 County owned or operated Museums to be used for a one-time payment pursuant to a Category C (2) agreement with Marco Island Historical Society prior to the museum becoming a County owned and operated C (1) museum. This provision will expire and be of no further force or effect upon payment to Marco Island Historical Society.

(11)

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.

(Ord. No. 92-60, § 3; Ord. No. 95-46, § 2, 9-5-95; Ord. No. 95-56, § 2, 10-24-95; Ord. No. 96-54, § 1, 9-10-96; Ord. No. 97-21, § 1, 5-20-97; Ord. No.98-95, § 1; Ord. No. 98-111, § 1; Ord. No. 99-28, § 1, 4-27-99; Ord. No. 99-50, § 1, 6-22-99; Ord. No. 99-66, § 1, 9-14-99; Ord. No. 01-31, § 1, 6-12-01; Ord. No. 03-10, § 1, 2-25-03; Ord. No. 2005-18, § 1; Ord. No. 2005-43, § 2; Ord. No. 2009-58, § 1; Ord. No. 2010-44, § 1; Ord. No. 2011-02, § 1; Ord. No. 2012-08, § 1)

Sec. 126-84. - Ballot question.

Pursuant to F.S. § 125.0104, the board of county commissioners, by resolution, shall cause to be placed on the ballot at the next regular or special election to be held in the county, the question of the approval or disapproval of this ordinance, such question to be preceded by an explanatory statement or title as set forth in such resolution, with such question to appear on the ballot substantially as follows:

____________  FOR THE TOURIST DEVELOPMENT TAX

____________  AGAINST THE TOURIST DEVELOPMENT TAX

(Ord. No. 92-60, § 4)

Sec. 126-85. - Use of previously collected tax receipts.

In accordance with Laws of Fla. chs. 92-175 and 92-204, the tourist tax revenues previously received by the county pursuant to division 2 of this article shall be expended as follows:

(1)

If the voters approve the imposition of the tourist tax at the referenda provided in section 126-84, 60 percent of the tax revenue previously received shall be expended to finance beach improvement, maintenance, renourishment, restoration and erosion control, including pass and inlet maintenance; and 40 percent shall be expended to promote and advertise the county tourism within the state, nationally and internationally, which encourages tourism with an emphasis on off-season visitors to the county.

(2)

If the voters disapprove the imposition of the tourist tax at the referenda provided in section 126-84, the revenue shall be expended for the uses provided in section 126-62.

(Ord. No. 92-60, § 5)

Sec. 126-86. - Tourist development council.

Pursuant to the provisions of F.S. § 125.0104, the board of county commissioners established by chapter 2, article VIII, division 10 of this Code an advisory council which is known as the Collier County Tourist Development Council. The council is composed of nine members, the original membership of which have been appointed by the board of county commissioners by Resolution No. 92-238. Chapter 2, article VIII, division 10 of this Code also sets forth the terms and composition of membership and the responsibilities and duties of the council.

(Ord. No. 92-60, § 6)

Cross reference— Tourist development council, § 2-986 et seq.

Sec. 126-87. - Penalties for failure to collect.

Any person who is a dealer 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 provided in F.S. § 775.082 or F.S. § 775.083.

(Ord. No. 92-60, § 7)

Sec. 126-88. - Penalties for misrepresentation.

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 section shall be guilty of a misdemeanor of the first degree, punishable as provided in F.S. § 775.082 or F.S. § 775.083.

(Ord. No. 92-60, § 8)

Sec. 126-89. - 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 F.S. §§ 713.67, 713.68 and 713.69.

(Ord. No. 92-60, § 9)

Sec. 126-90. - Repeal by referendum.

Upon the filing of a petition signed by 15 percent, or more, of the electors of the county, the board of 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.

(Ord. No. 92-60, § 10)

Sec. 126-91. - Local administration of the tax.

(a)

It is the intent of the county to provide for the collection and administration of the tax on a local basis pursuant to F.S. § 125.0104(10) which provides for such election of local administration of the tax. It is further the intent of the county to be exempted from those requirements of F.S. § 125.0104 that the tax collected be remitted to the department of revenue before being returned to the county.

(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 in F.S. § 125.0104 and F.S. ch. 212 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 F.S. ch. 212.

(c)

Initial collection of the tax shall continue to be made in the same manner as the tax imposed under F.S. ch. 212, part I (F.S. § 212.01 et seq.).

(d)

The 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 county tax collector. The tax collector shall keep appropriate records of said funds. The same duties and privileges imposed by F.S. ch. 212 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 apply to and be binding upon all persons who are subject to the provisions of this division; provided, however, the said 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 $100.00. Remittances of the tax and filing of the appropriate return may be done semiannually or seasonally as follows:

(1)

Facilities rented or leased which generate a total of $300.00 or less of tourist development tax revenue during a six-month period may remit the tax semiannually. The remittance and return filing date shall be between April 1st and April 20th for the six-month rental or lease period ending the preceding March 31st and the remittance and return filing date shall be between October 1st and October 20th for the six-month rental or lease period ending September 30th of each year.

(2)

The tourist development tax may be remitted seasonally for facilities that are rented or leased only for a total period of three months or less annually. The remittance and return filing date shall be between April 1st and April 20th for the preceding rental or lease period ending March 31st and the remittance and return filing date shall be between October 1st and October 20th for the preceding rental period ending September 30th of each year.

(e)

The county tax collector may promulgate rules, prescribe and publish the forms necessary to effectuate this division.

(f)

The county tax collector is hereby designated as the local official for the county who shall perform the enforcement and audit functions referenced in subsection (b) of this section which are associated with the collection and remission of this tax, including, without limitation, the following:

(1)

For the purpose of enforcing the collection of the tax levied by this division, 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 division, in order to determine whether they are collecting the tax or otherwise complying with this division. 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 F.S. § 775.083. 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 division; 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 the county. Any dealer subject to these provisions of this division who violates these provisions is guilty of a misdemeanor of the second degree, punishable as provided in F.S. § 775.082 or F.S. § 775.083.

(3)

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. Such written notification shall contain:

a.

The approximate date on which the auditor is scheduled to begin the audit.

b.

A reminder that all of the records, receipts, invoices, and related documentation of the taxpayer must be made available to the auditor.

c.

Any other requests or suggestions 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 division, 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 division 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 indebtedness 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)

The amount of administrative costs retained by the tax collector shall be negotiated annually, but shall not exceed three percent of the tax collected herein. The remainder of the tax collected shall be submitted to the county on a monthly basis. If the tax collector retains less than three percent of the tax collected for administrative costs, the county may retain an amount up to three percent for administrative costs provided the aggregate amount retained by the county and the tax collector does not exceed three percent of the tax collected.

(Ord. No. 92-60, § 11; Ord. No. 97-21, § 2, 5-20-97)

Secs. 126-92—126-110. - Reserved.