Manatee County tax office reports storm-related drop in short-term rental collections but sees narrowing gap after voter-approved tax increase

Tourism tax collections for Manatee County fell in late 2024 after three storms damaged coastal properties, county tax-collection staff told the Manatee County Tourist Development Council on Feb. 24.

Michelle Schultz, a senior manager in the Manatee County Tax Collector’s office, told the council that collections were down about 17.71% in November and 16.6% in December year over year and that recovery will depend in part on January–April performance in storm-affected areas. “For the month of January, last year we collected $2,646,000 and as of this morning we were at $2,400,000, so we’re down about 9.31%,” Schultz said.

The office paused most field enforcement and failure‑to‑file notices from October through December to give affected owners time to recover and resumed site visits on Jan. 1. Schultz said the office identified active short‑term rental accounts and was tracking changes: “As of right now, we have 8,645 active accounts,” she said, adding that about 100 accounts went offline during the storms while roughly 200 new accounts opened elsewhere in the county.

Why it matters: The county’s short‑term rental base and tax collections fund tourism promotion and local services. Schultz and Tourism Director Elliot Falcone told the council the mid‑January implementation of a voter‑approved six‑penny increase that took effect on Jan. 1 has reduced projected revenue losses. Schultz said property owners remit tax for a month’s stays by the 20th of the following month, so detailed January data were still pending.

How the office is responding: Schultz described an education‑first approach for new or noncompliant operators. The tax office uses a third‑party platform (referred to in the meeting as Somari) to identify listings across more than 86 rental sites and compiles case files with ads, calendars and reviews before outreach. “When we send that letter, we’re sending proof with it…there’s really no disputing it,” Schultz said.

Schultz also described enforcement options the office may use if education and payment plans fail, including liens filed with the clerk of court and garnishments. She said the office has about 14 liens currently recorded and that staff have worked to keep outreach humane after the storms.

Limitations and context: Schultz emphasized the county’s statutory confidentiality for certain tax records when explaining why not all registration details are publicly shared, and she noted that some enforcement and information‑sharing is constrained by state rules. She also reminded council members that responsibility for remitting tourist taxes lies with the property owner, not with third‑party listing platforms, and that registration or licensing requirements with state agencies such as the Department of Business and Professional Regulation and the Department of Revenue may also apply.

Looking ahead: Schultz said she expects more complete January reports to be provided to the council in early March and that January–April will indicate how quickly affected areas recover. “January through April is really gonna tell the tale on how those areas are recovering,” she said.

Ending: Council members asked about software and enforcement details; Schultz said the office will continue field visits, targeted education, and selective enforcement while monitoring revenues and the effect of the six‑penny increase.