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Year in Review: Tourism

Tourist tax collections reveal mixed results in AMI’s cities

ANNA MARIA ISLAND – Tourism in the city of Anna Maria was up in all 12 months of 2023 over 2022, according to tourist tax collection statistics from the Manatee County Tax Collector’s Office.

The Island’s other two cities did not experience the same boon.

Bradenton Beach tourist tax collections were down in every month but August, which showed approximately a 3% increase from August 2022.

In Holmes Beach, tourist tax collections were down in every month but September, which showed no change, and October, which showed approximately an 8% increase from October 2022.

Anna Maria brought in $3,070,039 in tourist tax collections in 2023, up 20.3% from $2,552,183 in 2022.

Bradenton Beach tourist tax collections totaled $1,620,837 in 2023, down 6% from $1,724,637 in 2022.

Holmes Beach brought in the lion’s share at $7,816,520 last year, down 13.6% from $9,045,714 in 2022.

The tourist tax is one of the most accurate indicators of whether tourism has increased, decreased, or remained steady from year to year.

Each month, Manatee County’s 5% tourist tax is collected from owners of accommodations rented for six months or less who charge the tax to their renters, in most cases, tourists.

About 50% of the tax proceeds are allocated to Bradenton Area Convention and Visitors Bureau tourism marketing efforts, with 20% allocated to beach renourishment. The tax also partially funds tourism-related attractions such as the Bradenton Beach and Anna Maria piers.

2023 Manatee County tourist tax collections compared to 2022

 

JANUARY

Anna Maria up 12%

Bradenton Beach down 3%

Holmes Beach down 24%

Manatee County up 27%

FEBRUARY

Anna Maria up 36%

Bradenton Beach down 2%

Holmes Beach down 7%

Manatee County up 19%

MARCH

Anna Maria up 26%

Bradenton Beach down 6%

Holmes Beach down 5%

Manatee County up 21%

APRIL

Anna Maria up 29%

Bradenton Beach down 3%

Holmes Beach down 10%

Manatee County up 12%

MAY

Anna Maria up 18%

Bradenton Beach down 6%

Holmes Beach down 11%

Manatee County up 8%

JUNE

Anna Maria up 18%

Bradenton Beach down 4%

Holmes Beach down 11%

Manatee County up 11%

JULY

Anna Maria up 21%

Bradenton Beach down 17%

Holmes Beach down 14%

Manatee County down 2%

AUGUST

Anna Maria up 33%

Bradenton Beach up 3%

Holmes Beach down 5%

Manatee County up 11%

SEPTEMBER

Anna Maria up 16%

Bradenton Beach down 3%

Holmes Beach 0%

Manatee County down 10%

OCTOBER

Anna Maria up 10%

Bradenton Beach down 14%

Holmes Beach up 8%

Manatee County down 30%

NOVEMBER

Anna Maria up 15%

Bradenton Beach down 1%

Holmes Beach down 1%

Manatee County down 16%

DECEMBER

Anna Maria up 6%

Bradenton Beach down 15%

Holmes Beach down 14%

Manatee County down 12%

 

Source: Manatee County Tax Collector’s Office

BIEO members reject TDC funding change

BIEO members reject TDC funding change

ANNA MARIA – Holmes Beach Mayor Judy Titsworth hasn’t gained a lot of support from leadership in local barrier island cities for her idea to change how tourist development taxes are distributed in Manatee County.

Titsworth brought up the topic during a Coalition of Barrier Island Elected Officials meeting where she was joined by Anna Maria Mayor Dan Murphy, Longboat Key Mayor Ken Schneier and Longboat Key Town Manager Tom Harmer. She said that although vacation rentals bring in about 30% of the total Manatee County tourist development tax revenues, her city doesn’t see a lot of it returned.

“Tourist development funding is hard for Holmes Beach to qualify for,” she said, noting that the city has only seen about $100,000 of the millions of dollars earned come back to help fund city projects. Titsworth said she’s expecting about $30,000 from the tax this year for Grassy Point Preserve improvements.

The funds are assigned to projects by Manatee County commissioners with advice from the county’s Tourist Development Council. By state law, the funds can only be used for specified projects related to tourism. Titsworth said she’d like to see those funds available for infrastructure improvements or redistributed to local municipalities based on the percentage of the total funds earned by that city. She also said she’d prefer it if the funds could be distributed without the requirement of county commission approval.

In the current fiscal year, Titsworth requested funds for bicycle and sidewalk path improvements and reimbursement for seawall repairs necessary to prevent part of Marina Drive in the city’s commercial district from collapsing. While the project was approved by the members of the TDC, county commissioners voted it down, although they did approve the funds for Grassy Point Preserve. Some county commissioners stated that they didn’t see how the paths and seawall repairs tied into tourism-related spending while others stated that they wouldn’t approve the project because of an ongoing clash between city and county leaders over beach parking in residential neighborhoods. During the BIEO meeting, Titsworth said she doesn’t appreciate how some county leaders are “weaponizing” funding in an attempt to force city officials to meet their demands.

Though Murphy said he understands Titsworth’s predicament, he feels that his city has been getting its fair share of the tax funds. Rather than depend on tourist development tax funds for infrastructure repairs, he suggested making an effort to get a larger cut of sales tax revenue, which is currently disbursed based on population.

Harmer and Schneier agreed that they also don’t have an issue with the way the funding is currently distributed. Harmer said that their city’s tourist development tax dollars were primarily used for beach renourishment and maintenance. Unlike on Anna Maria Island, the small number of public beach accesses on Longboat Key means that beach renourishment and maintenance is funded by that city rather than through outside government funding.

AMI officials seek change in tourist tax spending

AMI officials seek change in tourist tax spending

ANNA MARIA – Manatee County tourist taxes are required to be used primarily to promote tourism and tourism-related projects, but some local officials, including Bradenton Beach Mayor John Chappie, want to change how the money is spent.

When anyone rents accommodations for six months or less in the county, they must pay a 5% tourist tax, earmarked for a state-mandated list of uses, including tourism marketing efforts, tourist attractions and beach renourishment. Anna Maria Island is the largest contributor of tourist tax funds in the county.

Chappie addressed members of the Manatee County Tourist Development Council (TDC) during public comments at an Aug. 15 meeting, suggesting that the law regarding how the tourist tax is spent be changed to include funding for infrastructure due to the recent tourism boom since COVID-19 restrictions were lifted.

“I just wanted to remind you that hopefully during this next state legislative session coming up, to really talk with legislators to try to change where the funds can be spent for our tourist tax dollars,” he said. “Back in the 70s when I got here, the lots on the Island were platted and there were three to six people on these lots. What’s happened over the last decade, through no action of our own for the most part, is we’re cramming in 12 to 22 people on the same 75×100 lots.”

Chappie says because of this large increase, the infrastructure of the Island is suffering. He noted that public safety, law enforcement, sewer lines, lifeguards and services that are being stressed by the large increase in visitors are in desperate need of additional funding. He believes the tourism tax should be the source of those much-needed funds.

Of the $2,838,590 collected in tourist taxes in June 2022 (the latest figures available) in Manatee County, $1,405,389 came from the three Anna Maria Island cities, accounting for almost half of the total for the county. At $890,927.24, Holmes Beach collected more tourist tax dollars than both Bradenton Beach and Anna Maria combined.

“We need to get on this and try to be able to use the TDC dollars for other things other than drawing more tourists in here,” Chappie said. “We love our tourists, I’m not jamming on the tourists at all, they’re a major part of our economy, but we can’t go on the way it is right now. We need other sources of funding for these important needs our communities have.”

Commissioner Carol Carter of Anna Maria also addressed the TDC, agreeing with the mayor’s plea. Carter said Anna Maria has more than 800 vacation rentals in a city that covers only one square mile. She said while permanent residents average 1.8 people per house, vacation rentals tend to average nine people per house.

“Just for your information, the state legislature did make some exceptions some years ago for TDC for the three counties in the panhandle, kind of focused on Panama City and all the tourist involvement that they have there for public safety reasons,” Carter said. “So, there is a precedent, and I just reinforced what Mayor Chappie said about the next legislative session.”

Manatee County Commissioner Carol Whitmore also weighed in on the discussion, saying that despite Holmes Beach being the Island’s primary source of tourist tax dollars, it still has not had the funds to replace its pier.

Later in the TDC meeting, Research Data Services’Ann Wittine presented her state of tourism update featuring the latest available statistics related to the tourism industry in Manatee County from June of 2022.

“We got very used to those arrows pointing up,” she said. “What we saw in June was a slight rollback in numbers in June of 2022, but what I really want to emphasize is that, compared to our benchmark in 2019, pre-COVID, our visitors are up 25.8%, room nights are up 25% and economic impact is up 38.4%.”

Wittine said the reason for the recent dip in numbers is because, in 2021, the area was seeing a huge surge in visitation driven by the fact that people were getting vaccinated in record numbers in the first quarter of 2021 and therefore more apt to travel. Room occupancy is also slightly down in 2022 at 79.3% compared to 88.1% in June of last year. It is still higher than in June 2019 when it stood at 74.7% pre-COVID. The average daily room rate is up though, at $209.19 per day in June 2022 compared to $195.19 in June 2021.

While the Island is used to seeing a large number of tourists from Florida, those numbers have actually dipped 19.8% from June 2021, but are up 126% from 2019, showing the effect COVID travel restrictions had on people who didn’t leave Florida during the height of the pandemic. For the fiscal year to date, visitation is up 14.1% from June of 2021 and economic impact is up 27.2%, standing at $1,284,951,900. That number is 47.6% higher than in June 2019.

RDS’s traveler sentiment study showed that 78.8% of prospective travelers to Florida were optimistic about personal health, but only 54.4% were optimistic about personal finances, compared to 70% in June 2021. When asked how close things are to returning to normal, 46.5% of people said they were close, compared to 51% last year. The biggest concern for prospective travelers was gas prices. Wittine’s data shows an expected dip in tourism numbers until at least October.

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Tourist tax collections 2021

2021 tourist tax collections compared to 2020

January

Anna Maria ↑ 24%

Bradenton Beach ↓ 25%

Holmes Beach  ↑ 32%

Manatee County ↑ 1%

February

Anna Maria ↓ 5%

Bradenton Beach ↓ 21%

Holmes Beach ↓ 5 %

Manatee County ↓ 9 %

March

Anna Maria ↑ 36%

Bradenton Beach ↑ 35%

Holmes Beach ↑ 51%

Manatee County ↑ 44%

April

Anna Maria ↑ 92%

Bradenton Beach ↑ 88%

Holmes Beach ↑ 93%

Manatee County ↑ 72%

May

Anna Maria ↑ 81%

Bradenton Beach ↑ 70%

Holmes Beach ↑ 72%

Manatee County ↑ 70%

June

Anna Maria ↑ 66%

Bradenton Beach ↑ 109%

Holmes Beach ↑ 91%

Manatee County ↑ 95%

July

Anna Maria ↑ 34%

Bradenton Beach ↑ 39%

Holmes Beach ↑ 46%

Manatee County ↑ 44%

August

Anna Maria ↓ 1%

Bradenton Beach ↑ 8%

Holmes Beach ↑ 12%

Manatee County ↑ 35%

September

Anna Maria ↑ 9%

Bradenton Beach ↑ 29%

Holmes Beach ↑ 19%

Manatee County ↑ 21%

October

Anna Maria ↑ 33%

Bradenton Beach ↑ 75%

Holmes Beach ↑ 46%

Manatee County ↑ 56%

November

Anna Maria ↓ 24%

Bradenton Beach ↑ 61%

Holmes Beach ↑ 68%

Manatee County ↑ 50%

December

Anna Maria ↓ 2%

Bradenton Beach ↑ 47%

Holmes Beach ↑ 24%

Manatee County ↑ 59%


Manatee County’s 5% resort tax, or tourist tax, is collected from owners of accommodations rented for six months or less who charge the tax to their renters, in most cases, tourists. About 50% of the tax proceeds are allocated to Bradenton Area Convention and Visitors Bureau tourism marketing efforts, with 20% allocated to beach renourishment. The tax also funds tourism-related attractions such as the Bishop Museum and the Bradenton Beach and Anna Maria piers. Resort tax increases reflect both increased visitation and improved tax collection efforts. Manatee County totals include Anna Maria Island cities, Bradenton, the portion of Longboat Key within Manatee County, unincorporated Manatee County and Palmetto. To anonymously report a rental owner who may not be paying the tax, call 941-741-4809.
Source: Manatee County Tax Collector
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Tourist tax collections 2020

2020 tourist tax collections compared to 2019

January

Anna Maria ↑ 13%

Bradenton Beach ↓ 1%

Holmes Beach  ↑ 35%

Manatee County ↑ 19%

February

Anna Maria ↑ 30%

Bradenton Beach ↑ 4%

Holmes Beach  ↑ 45%

Manatee County ↑ 16%

March

Anna Maria ↓ 46%

Bradenton Beach ↓ 64%

Holmes Beach  ↓ 46%

Manatee County ↓ 52%

April

Anna Maria ↓ 90%

Bradenton Beach ↓ 85%

Holmes Beach  ↓ 85%

Manatee County ↓ 70%

May

Anna Maria ↓ 64%

Bradenton Beach ↓ 48%

Holmes Beach  ↓ 39%

Manatee County ↓ 49%

June

Anna Maria ↓ 18%

Bradenton Beach ↓ 37%

Holmes Beach  ↓ 4%

Manatee County ↓ 15%

July

Anna Maria ↑ 22%

Bradenton Beach ↑ 1%

Holmes Beach  ↑ 30%

Manatee County ↑ 16%

August

Anna Maria ↑ 57%

Bradenton Beach ↑ 33%

Holmes Beach  ↑ 72%

Manatee County ↑ 30%

September

Anna Maria ↑ 79%

Bradenton Beach ↑ 51%

Holmes Beach  ↑ 57%

Manatee County ↑ 50%

October

Anna Maria ↑ 40%

Bradenton Beach ↑ 1%

Holmes Beach  ↑ 40%

Manatee County ↑ 18%

November

Anna Maria ↑ 45%

Bradenton Beach ↓ 12%

Holmes Beach  ↑ 37%

Manatee County ↑ 13%

December

Anna Maria ↑ 28%

Bradenton Beach ↑ 3%

Holmes Beach  ↑ 31%

Manatee County ↑ 4%

Manatee County’s 5% resort tax, or tourist tax, is collected from owners of accommodations rented for six months or less who charge the tax to their renters, in most cases, tourists. About 50% of the tax proceeds are allocated to Bradenton Area Convention and Visitors Bureau tourism marketing efforts, with 20% allocated to beach renourishment. The tax also funds tourism-related attractions such as the Bishop Museum and the Bradenton Beach and Anna Maria piers. Resort tax increases reflect both increased visitation and improved tax collection efforts. Manatee County totals include Anna Maria Island cities, Bradenton, the portion of Longboat Key within Manatee County, unincorporated Manatee County and Palmetto. To anonymously report a rental owner who may not be paying the tax, call 941-741-4809.
Source: Manatee County Tax Collector

Related coverage

 

Tourist season’s tax receipts plummet due to COVID-19

Bradenton Anna Maria Island Longboat Key

Tourist season’s tax receipts plummet due to COVID-19

ANNA MARIA ISLAND – Tourist tax collections for March and April reflect the strain that COVID-19 closures had on Anna Maria Island vacation rentals before Gov. Ron DeSantis allowed them to resume business on May 21.

April collections, released this month by the Manatee County Tax Collector’s office, reflect a 90% drop in Anna Maria and 85% drops in both Bradenton Beach and Holmes Beach over April 2019. Countywide, tourist tax receipts dropped 70%.

Collections in March, the height of the local tourist season, were down 64% in Bradenton Beach and 46% in both Anna Maria and Holmes Beach over March 2019. In all of Manatee County, tax collections were down 52% for that same period.

The March and April declines are far greater than even Hurricane Irma’s impact on local tourism, according to Tax Collector records. In October 2017, the month after Irma hit the west coast of Florida, local tourist tax receipts were down only 8% in Holmes Beach from October 2016, and increased by 1% in Anna Maria and 4% in Bradenton Beach from the previous year.

March and April 2020 collections are in sharp contrast to January and February collections, paid before the state closed vacation rentals to limit the spread of the coronavirus on March 27.

In January, Anna Maria was up 13%, Bradenton Beach was down less than 1% and Holmes Beach was up 35%. In February, Anna Maria was up 30%, Bradenton Beach was up 4% and Holmes Beach was up 45%.

Manatee County’s 5% tourist tax is collected from vacation rental owners who rent accommodations for six months or less who charge the tax to their renters, in most cases, tourists.

About half of the tax proceeds are allocated to the Bradenton Area Convention and Visitors Bureau, whose budget – the majority of which is dedicated to tourism marketing –will be impacted by the drop in revenue.

Another 20% of the tax proceeds are allocated to beach renourishment. This year’s beach renourishment project, scheduled to begin in July, is already funded, but future projects may be impacted.

The tax also partially funds tourism-related attractions such as the Anna Maria and Bradenton Beach piers.

Related coverage

 

Tourist tax collections

Beach reopenings welcomed by most, questioned by some

COVID-19 worse than red tide for tourism

ANNA MARIA ISLAND – COVID-19 has overtaken red tide as tourism’s worst nemesis in Manatee County.

For the first time since October 2018, when a persistent red tide was plaguing Anna Maria Island, tourism is down on all three Island cities and Manatee County, according to March tourist tax statistics just published by the Manatee County Tax Collector’s Office.

Tourism in Anna Maria is down 46% from March of 2019, Bradenton Beach is down 64%, Holmes Beach is down 46% and Manatee County overall is down 52%.

The last time all four municipalities were down at the same time was in October 2018, three months into a red tide that began locally in early August 2018 and originated in late 2017 in southwest Florida.

The October 2018 red tide numbers were considerably less grim than March 2020’s COVID-19 numbers, with Anna Maria down 1%, Bradenton Beach down 24%, Holmes Beach down 16% and Manatee County overall down 3%.

March’s drastic downturn is in sharp contrast to February’s upturn in all four municipalities, with Anna Maria’s tourism numbers up 30%, Bradenton Beach up 4%, Holmes Beach up 45% and Manatee County up 16%.

Manatee County’s 5% resort tax, or tourist tax, is collected from owners of accommodations rented for six months or less who charge the tax to their renters, in most cases, tourists.

About 50% of the tax proceeds are allocated to Bradenton Area Convention and Visitors Bureau tourism marketing efforts, with 20% allocated to beach renourishment. The tax also funds tourism-related attractions such as the Bradenton Beach and Anna Maria piers.

Manatee County totals include Anna Maria Island cities, Bradenton, the portion of Longboat Key within Manatee County, unincorporated Manatee County and Palmetto.

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Tourist tax collections 2019

Here’s a look at tourist tax collections in Anna Maria Island’s three cities. Numbers reflect the approximate change from the same month in the previous year.

2019 tourist tax collections compared to 2018 

January

Anna Maria ↑ 1%

Bradenton Beach ↓ 1%

Holmes Beach  ↑ 6%

Manatee County ↑ 2%

February

Anna Maria ↑ 6%

Bradenton Beach ↑ 12%

Holmes Beach  ↑ 19%

Manatee County ↑ 11%

March

Anna Maria ↑ 6%

Bradenton Beach ↑ 6%

Holmes Beach  ↑ 9%

Manatee County ↑ 9%

April

Anna Maria ↑ 21%

Bradenton Beach ↑ 7%

Holmes Beach  ↑ 5%

Manatee County ↑ 18%

May

Anna Maria ↑ 2%

Bradenton Beach ↑ 2%

Holmes Beach  ↑ 3%

Manatee County ↑ 15%

June

Anna Maria ↓ 1%

Bradenton Beach ↑ 9%

Holmes Beach  ↑ 19%

Manatee County ↑ 57%

July

Anna Maria ↓ 1%

Bradenton Beach ↓ 14%

Holmes Beach  ↑ 19%

Manatee County ↑ 7%

August

Anna Maria ↓ 3%

Bradenton Beach ↑ 2%

Holmes Beach  ↑ 4%

Manatee County ↑ 14%

September

Anna Maria ↑ 2%

Bradenton Beach ↑ 10%

Holmes Beach  ↑ 46%

Manatee County ↑ 20%

October

Anna Maria ↑ 8%

Bradenton Beach ↑ 8%

Holmes Beach  ↑ 50%

Manatee County ↑ 16%

November

Anna Maria ↑ 7%

Bradenton Beach ↑ 6%

Holmes Beach  ↑ 40%

Manatee County ↑ 9%

December

Anna Maria ↑ 1%

Bradenton Beach ↑ 1%

Holmes Beach  ↑ 26%

Manatee County ↑ 15%


The local 5 percent tourist tax is collected from owners of accommodations rented for six months or less who charge the tax to their renters, in most cases, tourists.

Tax proceeds are allocated to Bradenton Area Convention and Visitors Bureau tourism marketing efforts, beach renourishment, tourism-related attractions such as the Bishop Museum and the Bradenton Beach and Anna Maria piers, and administrative costs.

Resort tax increases reflect both increased visitation and improved tax collection efforts. Amounts shown were collected by tourism operators in the month specified and paid to the Manatee County Tax Collector’s Office the following month.

Manatee County numbers include Anna Maria Island cities, Bradenton, the portion of Longboat Key within Manatee County, unincorporated Manatee County and Palmetto.

To anonymously report a rental owner who may not be paying the tax, call 941-741-4809 or click here.

Source: Manatee County Tax Collector’s Office

County collecting tourist tax from most Airbnb owners

ANNA MARIA ISLAND – The Manatee County Tax Collector told concerned county commissioners last week that vacation rental owners using Airbnb to rent their local properties online are paying their fair share of tourist tax.

“Tourist tax dollars across all vacation rental platforms, including Airbnb, are being collected and remitted,” Manatee County Tax Collector Ken Burton Jr. told commissioners in a detailed presentation by Burton and his staff.

The report was prompted by a January county commission vote to investigate taking the responsibility for collecting Airbnb tourist taxes away from the tax collector and transferring it to the Florida Department of Revenue (DOR). Commissioners had expressed concern that a 2018 lawsuit that Burton’s office filed against Airbnb to enforce collections was moving too slowly.

The county’s 5 percent tourist tax is collected from owners of accommodations rented for six months or less who charge the tax to their renters, in most cases, tourists. About 50 percent of the tax proceeds are allocated to Bradenton Area Convention and Visitors Bureau tourism marketing efforts, with about 20 percent allocated to beach renourishment and the rest to statutorily-defined uses that benefit tourism.

In 2015, the DOR and Airbnb agreed that Airbnb would collect sales tax from its users in all 67 counties, but would collect tourist tax in only 26 counties, said Michele Shulz, Burton’s director of Field Services and Collections. In the remaining counties, including Manatee, Airbnb rental property owners are on the honor system to remit the 5 percent tourist tax directly to the tax collector.

Burton chose to sue Airbnb rather than sign an agreement that would have required him to waive his ability to audit Airbnb records to identify owners and forced him to discharge past due taxes and penalties owed by Airbnb and all its clients, said the tax collector’s attorney, Janelle Esposito, of the Esposito Law Group.

Entering into such an agreement with Airbnb would violate state law and result in less collection of the tourist tax, she said, adding that the lack of an agreement “does not mean we are not collecting the tax.”

Enforcement

The tax collector has 7,063 vacation rental accounts registered, Shulz said.

Hotels and motels are easy for the tax collector to identify and collect tourist taxes from, but it’s not as easy to determine whether condos (53 percent of the county’s vacation rentals), single family homes (27 percent), multi-family homes, apartments, duplexes, mobile homes, rooms and travel trailers are being rented to vacationers.

Burton’s office uses several methods to uncover vacation rental owners who are dodging the tourist tax, including Harmari, online software that assists in identifying short-term rental properties.

Harmari found that in January in Manatee County, 99.83 percent of vacation rentals using all vacation rental platforms already were registered with the tax collector.

“They only found six new accounts,” Shulz told commissioners.

When Harmari specifically looked at Airbnb rentals on March 1, the program found that 78 percent of Airbnb properties in the county were registered. Out of 210 properties identified, Harmari found 46 unregistered accounts, whose owners have received letters from the tax collector requesting compliance.

If rental property owners do not comply, the tax collector can place a lien on a rental property and garnish income.

“We have a high collection rate,” Shulz said.

Airbnb is growing locally as well as internationally. In 2015, Airbnb accounted for .6 percent of the $11 million in tourist taxes collected in the county, she said. By 2018, Airbnb accounted for 4.2 percent, or about $620,000 of the $14.6 in tourist tax collections.

Airbnb is the second-largest online rental platform used in Manatee County, with about 2,300 properties. The most popular is VRBO, with about 4,750. Flipkey is in third place, with about 2,200, according to the tax collector’s office.

Manatee County seal

County plans to pursue Airbnb users for taxes

BRADENTON – Manatee County commissioners have unanimously voted to find another way to collect tourist taxes from vacation rental owners using Airbnb to rent their properties, rather than wait for a lawsuit to conclude.

A county ordinance requires the Manatee County Tax Collector to collect the 5 percent tourist tax from owners of accommodations rented for six months or less who charge the tax to their renters, in most cases, tourists.

Tourist tax scenarios

If you rent out any accommodations for six months or less, the total rental amount is subject to the tourist tax.

If you rent out an accommodation for longer than six months and can provide evidence of a written, long-term lease, you may be exempt from collecting and remitting tourist tax.

If you rent out an accommodation for longer than six months and do not have a written, long-term lease, the total rental amount is subject to tourist tax for the first six months of continuous occupancy.

– Manatee County Tax Collector

With no practical way to identify rental owners using Airbnb to offer lodging on websites and mobile apps, Manatee County Tax Collector Ken Burton Jr. sued Airbnb in April 2017 to enforce collections.

“Our lawsuit is moving at a snail’s pace,” Manatee County Attorney Mitchell Palmer told commissioners on Jan. 29. Airbnb successfully moved the case from circuit court to federal court, but a federal judge sent it back to circuit court, he said, adding that very little has happened in the case since then.

Commissioners voted to have the county attorney’s office investigate options to make sure the county gets its tourist tax proceeds from the anonymous Airbnb users, who are on the honor system to report and pay their tourist taxes.

“Other communities have successfully entered into agreements with Airbnb to collect taxes, so why can’t we?” Manatee County Commissioner Betsy Benac asked. “It seems to me we’re missing out by not working with them.”

At least 20 other Florida counties have made agreements with Airbnb to collect tourist taxes through the Florida Department of Revenue (DOR), Palmer said, noting that Manatee and Collier counties chose lawsuits instead.

The county attorney’s office prepared an ordinance last year that would have taken the collections responsibility away from the Manatee County Tax Collector and transferred it to the Florida Department of Revenue, but commissioners did not act on it, he said, telling commissioners his office will investigate and report on the commission’s options.

“If the board transferred the responsibility to DOR, that would probably moot the tax collector’s lawsuit,” Palmer said.

Beach umbrella

Tourist tax collections 2018

The local 5 percent tourist tax is collected from owners of accommodations rented for six months or less who charge the tax to their renters, in most cases, tourists.

About 50 percent of the tax proceeds are allocated to Bradenton Area Convention and Visitors Bureau tourism marketing efforts. About 20 percent is allocated to beach renourishment. The rest is allocated to tourism-related attractions, such as the South Florida Museum and the Bradenton Beach and Anna Maria piers, and administrative costs.

Resort tax increases reflect both increased visitation and improved tax collection efforts. Amounts shown were collected by tourism operators in the month specified and paid to the Manatee County Tax Collector’s Office the following month.

Manatee County numbers include Anna Maria Island cities, Bradenton, the portion of Longboat Key within Manatee County, unincorporated Manatee County and Palmetto.

To anonymously report a rental owner who may not be paying the tax, call 941-741-4809 or click here.

2018 tourist tax collections compared to 2017 

                        Anna Maria    Bradenton Beach    Holmes Beach   Manatee County

January          ↑ 11%              ↑ 5%                        ↓ 11%                ↑ 15%           

February        ↑ 11%              ↑ 9%                        ↓ 15%                ↑ 8%

March             ↑ 30%              ↑ 17%                      ↑ 24%                ↑27%

April                ↓ 49%              ↓ 10%                      ↓ 66%               ↓ 10%

May                 ↑ 6%                ↓ 12%                      ↓ 4%                 ↑ 5%

June                ↑ 25%              ↑ 13%                      ↑ 6%                 ↑ 22%

July                 ↓ 9%                ↑ 11%                      ↓ 21%               ↑ 5%

August            ↑ 14%               ↓ 24%                      ↓ 36%               ↑ 1%

September     ↓ 2.5%               ↓ 29%                     ↓ 2%                 ↓ 18%

October          ↓ 1%                  24%                     16%               3%

November       ↑ 6%                  ↓ 22%                     4%                ↑ 9%

December        17%                ↓ 4%                       ↓ 7%                ↑ 3%

Source: Manatee County Tax Collector

January tourist tax collections down

Tourist tax collections were down in all three Anna Maria Island cities in January compared to January 2016.

Municipality                         2017                2016            Approximate change

Anna Maria                            $177,388           $210,989      down 16 percent

Bradenton Beach                     $103,084         $110,566       down 7 percent

Holmes Beach                         $298,048         $392,574       down 24 percent

Manatee County total (Anna Maria Island, Bradenton, Longboat Key, unincorporated Manatee County)                     $1,283,223      $1,502,546     down 15 percent

Manatee County’s 5 percent tourist tax is collected from owners of accommodations rented for six months or less who charge the tax to their renters, in most cases, tourists. About 50 percent of the tax proceeds are allocated to Bradenton Area Convention and Visitors Bureau tourism marketing efforts, with 20 percent allocated to beach renourishment. Resort tax increases reflect both increased visitation and improved tax collection efforts. Amounts shown were collected in January and paid to the Manatee County Tax Collector’s Office in February. To anonymously report a rental owner who may not be paying the tax, call 941-741-4809 or visit www.taxcollector.com/tdt-evader.cfm.