Subject:
Title
Approval, Re: Ordinance amending Chapter 102, Article III of the Code of Ordinances of Brevard County, Florida, pertaining to the collection of the tourist development tax.
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Fiscal Impact:
FY 2025-2026 - approximately $600,000 (2.25% of Tourist Development Tax) coming from Funds 1441-1448 which is the same as was previously collected by the Tax Collector.
Dept/Office:
Tourism Development Office
Requested Action:
Recommendation
It is recommended that the Board of County Commissioners consider adopting an Ordinance amending Chapter 102, Article III of the Code of Ordinances of Brevard County, Florida, pertaining to the collection of the tourist development tax. Specifically, the proposed ordinance will amend Sections 102-118, 102-119(8), and 102-124 to replace reference to the County Tax Collector with the County Clerk of the Circuit Court. The responsibility to collect the tax will transfer from the Tax Collector to the Clerk on October 1, 2025.
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Summary Explanation and Background:
The Brevard County Tax Collector’s Office informed staff that it will no longer be collecting the County’s Tourist Development Tax, effective September 30, 2025. The Brevard County Clerk of the Circuit Court has agreed to take over Tourist Development Tax collections beginning October 1, 2025. The County’s Tourist Development Tax ordinances currently identify the Tax Collector as having the duty and responsibility to collect the tax. Therefore, the County must amend its Code to transfer TDT collection responsibilities to the Clerk.
Clerk to the Board Instructions:
Please return a memo of the Board’s action and Ordinance to the Tourism Development Office and the County Attorney’s Office.