Collier County |
Code of Ordinances |
Chapter 126. TAXATION |
Article III. TOURIST DEVELOPMENT TAX (LODGING TAX) |
Division 3. 1992 TAX ORDINANCE |
§ 126-81. Purpose.
Latest version.
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 the receipts of the tax imposed by Ordinance No. 90-43 as required by Laws of Florida, Chapters 92-175 and 92-204.
(Ord. No. 2017-35, § 1)