1. MONROE COUNTY TAX COLLECTOR
TOURIST DEVELOPMENT
MONROE COUNTY TAX COLLECTOR

2. HISTORY
Let’s take a brief look into the history of the tourist development department…

3. History
The Tax Collector acquired the Audit and Enforcement function from the Clerk of Court in 2015.
We hit the ground running!
What we did:
We developed relationships with Code Enforcement
We implemented a transient rental hotline
We implemented an online advertising identification, tracking and investigation program 3

4. Building Relationships
We built relationships with the Administration and Code Enforcement Departments of local government
Unincorporated Monroe County
City of Key West
City of Marathon
City of Key Colony Beach
City of Layton
Islamorada, Village of Islands
The benefits of reaching out:
List of vacation rental code violations
Code Enforcement case findings
List of vacation rental licenses 4

6. Code Enforcement Cases
1,245 Code Enforcement cases were referred to our office
Did they have a TDT?
Are they advertising on the internet
If so, do they have reviews?
We only mailed out letters to the properties that did not have a Tourist Development Tax Account

8. As a Result of the Municipality Referrals
We were able to close 1,066 cases (out of 1,245)
We either created an account or no rental proof was able to be determined
The remaining 179 properties are currently pending due to active communication from property owners
We were able to collect $325,634.29

9. ACCOUNTS
A look at the different types of transient accounts… 9

10. Accounts *As of July 3, 2018* BILLING CYCLE TOTAL ACCOUNTS
TOTAL PROPERTIES
Annual Summer 12
Annual Winter
126
127
Monthly
2,008
5,240
Quarterly 91
Semi-Annual 73
Total
2,310
5,543

11. DISTRIBUTING INFORMATION TO THE PUBLIC
How do we inform the public on vacation rental regulations? 11

12. Mail Notices
On November 1 of each year, our office includes a bright, orange flyer with the tax notices that are mailed out to all property owners.
This flyer details who requires a tourist development tax, the penalty for not obtaining one, and how to pay the tax online.

13. TRANSIENT RENTAL HOTLINE
How can you anonymously report a transient rental? 13

14. Vacation Rental Hotline
Give us a call!
We have a transient rental hotline where anyone can make an anonymous report.
If you are aware of any property being advertised as a vacation rental and may not have a tourist development tax, you can call our hotline and remain completely anonymous. 14

15. Vacation Rental Hotline (Continued)
Our hotline has received 394 tips since its implementation in January If we cannot match the tip with an existing account, then we send the following letter: 15

17. Expanded Efforts
We were looking to find ways to better track vacation rentals in Monroe County
We had limited resources and limited knowledge of what programs or software was needed
We contacted a couple of companies that shared their tracking programs and soon realized how costly this could be
Tax Collector decided to develop our own in-house tracking system

19. Advertising Letter
Once an advertisement has been found and we cannot match an existing account with it, we send the following letter:

21. Advertising Letter (Continued)
We want an account opened and the gross amounts for past rentals from the rental start date or 36 months prior depending on the proof in the advertisement
We give the property owner 10 business days to return the application
Our application requires a rental start date
When the property owner returns the application, we verify that the rental start date is the same as what is reflected in the advertisement
If we don’t receive an application or response, then we send the letter again but Certified Return Receipt

22. Then one of two things occur:
1) The certified receipt is delivered and signed for OR
2) The certified receipt is NOT delivered and signed for

23. If the Certified Receipt is Delivered and Signed for:
If we don’t receive the application back within 10 days, then we proceed to open an “In-House” account and create an assessment for the past 36 months based on the amounts stated in the advertisement
We then send the assessment/enforcement billing certified mail allowing the owner 20 days to file an appeal or pay the bill
If no action is taken by the property owner, then we will proceed to file a Tax Warrant & Bank Levy, if necessary

24. If the Certified Receipt is NOT Delivered and Signed for:
We open an “In-House” account and create an assessment for the past 36 months based on the amounts stated in the advertisement
We have a field deputy go out to the physical location and post a “Red Tag” and the Assessment
If no action is taken by the property owner, then we will proceed to file a Tax Warrant & Bank Levy, if necessary

25. Since implementation of the online advertising, identification, tracking & investigation program in June 2017, we have opened 170 cases and collected $ As you can see, these programs can be very successful.

26. Questions?

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THANK YOU