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JEFFREY R. SMITH, CPA, CGFO, CGIVIA <br />Clerk of Circuit Court & Comptroller <br />Internal Audit Division <br />2000 16`/' Avenue <br />Vero Beach, FL 32960 <br />Telephone: (772) 226-3280 <br />TO: Board of County Commissioners <br />FROM: Edward Halsey, Internal Audit Director <br />THRU: Jeffrey R. Smith, Clerk of the Circuit Court and Comptroller <br />DATE: February 20, 2019 <br />SUBJECT: Quarterly Tourist Development Tax Report for Quarter Ending 12/31/2018 <br />BACKGROUND <br />Attached to this memorandum is the report of the tourist development tax monies collected in the <br />Clerk's office for quarters ended December 31, 2017 and 2018. The report shows five categories <br />of activity including short-term rentals. <br />RECOMMENDATION <br />Staff recommends that the Board of County Commissioners accept the attached Quarterly Tourist <br />Development Tax Report. <br />15 <br />