Tax Collector Moran proposes short-term vacation rental registration process to ensure county collects ‘bed tax’ it is due

Commissioners Smith and Mast express interest in pursuing idea

Sarasota County Tax Collector Mike Moran. Image from the Tax Collector’s Office website

Years ago, leaders of the Siesta Key Association (SKA), which represents neighborhoods on the barrier island, urged the Sarasota County Commission to implement some type of registration process for short-term vacation rentals.

The commissioners have had county staff research the issue, in fact, as The Sarasota News Leader has reported. However, no board has directed staff to pursue the development of such a system.

As a result of a recent discussion between Sarasota County Tax Collector Mike Moran and the current commissioners, that may change.

During the County Commission’s Feb. 26 budget workshop, Moran, a former commissioner, brought up the issue, couching it as a means of helping facilitate his staff’s collection of the county’s Tourism Development Tax — or, “bed tax” — revenue.

Moran proposed a motion to the board members: “Direct Sarasota County Office Staff and Office of County Attorney’s Staff to support any/all legal enforcement efforts by the Sarasota County Tax Collector, Property Appraiser, Clerk [of the Circuit Court and county comptroller], and Sheriff’s Department [sic] related to Tourist Development Tax enforcement up to and including registration.”

He added, “I can’t stress enough: Our organization’s happy to maybe take the lead on this conversation … There’s a lot of stakeholders involved,” he said, but he and his staff would “work closely with [the Office of the County Attorney on the proposal].”

Next, Moran showed the commissioners a slide that he said reflected the history of payments of one of the online rental platforms, though he did not identify the company. In 2017, the slide showed, the company turned over $535,720 to the Tax Collector’s Office. In 2025, he pointed out, the total had climbed to $7,621,161.

This is the slide that Tax Collector Mike Moran showed the commissioners in regard to an online vacation rental platform. Image courtesy Sarasota County Government

Moran suggested an audit to determine whether the amount of money due from 2019 through 2023 was paid.

Following Moran’s presentation, Commissioner Mark Smith brought up the registration proposal. He first noted “those of us that have been experiencing [illegal short-term vacation rentals] out on Siesta Key and knowing that those … have spread off the Key, and they’ve proliferated, I think, to almost every neighborhood in Sarasota County.”

Then Smith added, “Getting a handle on that should be of real importance, not only for the revenue generated but for the protection of our single-family neighborhoods that are threatened by short-term rentals.”

This is a photo of a single-family house at 604 Avenida de Mayo on Siesta Key, featured on Airbnb in 2018. Its owner asked the County Commission to be more lenient about short-term rentals, so he could increase his income from the property. Image from Airbnb

He pointed out that one of the facets of that situation is “a lot of strangers in neighborhoods with kids,” as well as “partying going on” late at night, which disturbs residents who have jobs and must rise early in the morning.

The county’s short-term vacation rental ordinance provides that, in single-family neighborhoods, no dwelling unit may be rented more than once every 30 days. Yet, for years, residents on Siesta Key have complained that numerous homeowners violate the ordinance.

Smith told Moran that he planned to closely consider Moran’s suggestion.

This is a copy of the Holmes Beach short-term vacation rental application that county staff provided to the County Commission for an October 2018 discussion. Image courtesy Sarasota County Government

“We’ll be happy to take the lead,” Moran responded.

In fact, Moran continued, Chief Deputy County Attorney Karl Senkow and the general counsel of the Tax Collector’s Office have been researching how registration systems have been set up in other communities.

At that point, Sarasota County Clerk of the Circuit Court and County Comptroller Karen Rushing told Moran, “Please keep the auditor involved, because if I can’t audit back to any meaningful data, I can’t have any enforcement at all.”

She emphasized, “Without a registration tying to an amount, tying to a total, I can’t provide you with any good data.”

The need to share data

Commissioner Teresa Mast told Moran that her initial thought on the registration recommendation is that “I think it’s going to require some collaborative technology,” so “the right hand really needs to know what the left hand is doing … I think it’s pretty important,” she added, that the necessary information can be shared among county offices.

Mast concurred with Smith’s comment about the quality-of-life issues for single-family neighborhoods. It is not just a Siesta Key problem, she continued, agreeing with Smith that the rentals have spread into many other areas of the county.

Commissioner Teresa Mast. News Leader image

In response to a question from Mast about how he and his staff could take the lead on the proposal, Moran pointed out that it would take a county financial commitment to set up the system. Therefore, he continued, “If it’s not a consensus of your board for us to put the time and energy into this, it probably doesn’t make sense.”

Mast nodded as he made that remark.

That was why he had raised the issue, to prompt commission discussion, Moran added.

If the board members want him to delve further into what would be necessary for a registration process to be implemented, Moran said, “I’m pledging to you I’ll do whatever it takes to help.”

Moreover, he noted of the slide that he had shown the commissioners, the involvement of the Florida Department of Revenue would be vital. Someone might register with that department “for some type of licensing,” he said, and his office then would be notified of that action. Yet, Moran continued, his staff also would need to be able to share the information with other county offices.

“It needs to be absolutely collaborative,” he added of the registration process.

“I think it starts with you guys having a commitment to do it or not do it,” he reiterated his earlier remark.

Following Moran’s exchanges with Mast, Chair Ron Cutsinger told Moran that the commissioners would consider the registration proposal.