Manatee County Government Administrative Center Commission Chambers, First Floor 9:00 a.m. - December 2, 2014
REVISED December 2, 2014 - Regular Meeting
Agenda Item #30

Ordinance 14-57 - Local Collection and Administration of Tourist Development Tax


Contact and/or Presenter Information

Elliott Falcione, Exec. Director, CVB, x5913  
Ken Burton, Manatee County Tax Collector, 741-4800

Contact: Monica Luff, Sr. Admin. Spec, CVB, x5913 

Action Requested
Adoption of Ordinance 14-57

Enabling/Regulating Authority

Florida Statutes Chapter 125

Municode Section 2-29-24

Background Discussion
  • Manatee County Tax Collector's office requested changes in Municode Section 2-29 to provide additional enforcement means for the collection of tourist development taxes.  Changes include requirements of dealers to report individually on all properties they own and/or represent; to add additional verbiage for the benefit of enforcement investigations; and to add personal liability and refusal to collect tax clause.
  • Per Section 2-29-24(e) of the current Municode, the tax collector may promulgate rules and prescribe and publish forms necessary to implement this article; however, there is nowhere in this article prescribing or promulgating such rules.  Such requested enforcement tools are included in other counties (Lee and Polk) Municodes and they have been used quite successfully.
  • Notice of Public Hearing was provided in the Bradenton Herald on November 21, 2014.

County Attorney Review
Other (Requires explanation in field below)

Explanation of Other
Bill Clague drafted Ordinance 14-57.

Reviewing Attorney

Instructions to Board Records

Codify ordinance as provided.

Send copy of signed Ordinance to Monica Luff, CVB

Copy of approved agenda memo to Monica Luff  monica.luff@mymanatee.org

Cost and Funds Source Account Number and Name

Amount and Frequency of Recurring Costs

Attachment:  TDT Ordinance Amendment to 2-29-24 (final).pdf
Attachment:  Notice of Pub Hearing - Ord 14-57.pdf