Does the toilet floor bracket mount directly to the floor before i install the floor tiles or should i run the tiles right up to the cutout then mount the floor bracket on top of the tiles???

the toilet flange (bracket) sits on top of the finish floor.
it must be secured to the sub-floor with corrosion resistant screws.

make sure you bolt the flange (use stainless screws) to the sub-floor, not just the tile

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"Measure Twice & Cut Once" - Retired U.A. Local 1 & 638

The way you pose the question means the answer is NEITHER. You tile NEAR the riser so the flange's skirt can go down into the floor and the flange itself will sit on top of the tile.

collar should be even with the tile or set ontop of the tile

to secure it to the ground easier id rather make it even with the tile....the other way means hammer drilling 6 holes through the tile

quote; .the other way means hammer drilling 6 holes through the tile

You do not have carborundum bits to drill the tile?

i use a beat up phillips head screwdriver. a couple of taps while rotating the screwdriver make a small hole in the tile surface. once the surface is penetrated, the screw will go thru the soft inside of the tile.