§ 126-127. Hotel, apartment hotel, motel, etc., as defined in Chapter 509, Florida Statutes.

Latest version.

(a)

Every person engaged in Collier County in the business of renting accommodations, as defined in Chapter 509, Florida Statutes, shall pay for each respective place of business (situs) the amount of $1.50 for each such rental unit. No place of business shall pay less than $15.00 for such local business tax receipt. The maximum total tax for the rental units at one situs shall not exceed $1,000.00. The unit count to be used in this section shall be the same as used by the Florida Division of Hotels and Restaurants of the Department of Business Regulation under Chapter 509, Florida Statutes.

(b)

The tax collector shall not issue a tax receipt to any business coming under the provisions of this section until a license has been procured for such place of business in Collier County from the Florida Division of Hotels and Restaurants of the Department of Business Regulation under Chapter 509, Florida Statutes.

(Ord. No. 07-51, § 17)

                    
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