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FRENI v. COLLIER COUNTY

No. 90-03689.

588 So.2d 291 (1991)

Joseph FRENI, Jr., the Ritz-Carlton Hotel, the Naples Golf and Beach Club, Inc., Marriott's Marco Island Resort, Inc., La Playa Associates, Inc., Marco Bay Resort, Inc., DT Hotel Development Corporation, d/b/a Edgewater Beach Hotel, Olde Naples Land Partners, Ltd., d/b/a Howard Johnson's Lodge, and Bomark, Inc., d/b/a Trails End Motel, Appellants, v. COLLIER COUNTY, a political subdivision of the State of Florida, and Mary Morgan, as Supervisor of Elections of Collier County, Florida, Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied November 21, 1991.

Attorney(s) appearing for the Case

Cathy S. Reiman and J. Dudley Goodlette of Cummings & Lockwood, Naples, for appellants.

Brenda Coker Wilson, Collier County Attorney's Office, Naples, for appellee Collier County.

No appearance for appellee Mary Morgan.

Gerald S. Livingston of Kreuter & Livingston, P.A., Orlando, for amicus curiae Florida Hotel & Motel Ass'n, Inc.

SCHEB, Acting Chief Judge.

We agree with the appellants. The tourist development tax proposed by Collier County (County) and approved by a majority of its electors is invalid because the County failed to comply with the necessary statutory prerequisites.

In June 1988 the County, through its Board of County Commissioners, enacted Ordinance 88-58 which established the Collier County Tourist Development Council (TDC). The County designed this ordinance to comply...

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