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 Collier County
 Code of Ordinances
 Chapter 126. TAXATION
 Article IV. LOCAL BUSINESS TAX

  § 126-115. Disposition of taxes collected; county's discretion to expend these tax revenues to fund a comprehensive economic development strategy.  

Latest version.

  • (a)

    The tax collector shall retain all business tax revenues collected from businesses, professions or occupations with places of business located in unincorporated Collier County except to the extent, if any, that the municipal apportionment per subsection (b), below, results that some of those tax revenues from unincorporated Collier County be sent by the tax collector to one or more such municipality.

    (b)

    All local business tax revenues collected by the tax collector with regard to the situs of a business, profession or occupation within a municipality shall be revenue-apportioned between the unincorporated area of Collier County and each such municipality (wherein the tax collector is then collecting local business tax revenues) by applying the following ratio: Divide the population of each such municipality by the total population of Collier County. The tax collector can retain costs of collection of the tax revenues with regard to each such municipality and/or with regard to unincorporated Collier County. Within 15 days of each month that local business tax revenues are received by the Tax Collector, each such municipality's apportioned revenues shall be sent by the tax collector to the governing authority of each such municipality, and the balance of the tax revenues (minus the tax collector's costs of collection with regard to unincorporated Collier County if such costs are retained by the tax collector) shall be sent to the governing authority of the county. "Population" means the latest official population estimate that has then been certified under F.S. § 186.901.

    (c)

    The local business tax revenues collected under this article and sent to the county by the tax collector may be expended by the county to implement and oversee a comprehensive economic development strategy by any or all of the following: Advertising, promotional activities, sales techniques, or marketing techniques.

(Ord. No. 07-51, § 5)