A Florida tax collector is an independent elected county official who collects, invests, and distributes monies for various state, regional, and local governmental agencies and taxing authorities. They manage state resources and protect citizens’ needs at the local level.
Tax Collector History
In Florida, Tax Collectors are independent constitutional officers duly elected from their counties of residence by their fellow citizens and taxpayers. It is this independence, coupled with the fact that Tax Collectors deal with a variety of duties and responsibilities and provide a myriad of important public services, that allow them to exercise valuable leadership roles in Florida’s government.
The elected county office of Tax Collector in Florida was established in the 1885 State Constitution based on the idea that local taxes could best be collected at the local level. By being an elected office the Tax Collector would be more responsible to the needs of the community from which they were elected.
Tax Collectors plan, organize, budget, set and implement policies which affect their governments, but also participate in the management of the executive branches of state government which include the Fish and Wildlife Conservation Commission, the Department of Highway Safety and Motor Vehicles and the Department of Revenue.
General Detailed Duties and Responsibilities
Ad Valorem and non-Ad Valorem Taxes
The Tax Collector is responsible for collecting and distributing taxes, from information provided on the annual tax roll, which is provided by the Property Appraiser’s Office. The Ad Valorem tax roll consists of real estate taxes and tangible personal property taxes. Non-Ad Valorem assessments are primarily assessments for fire services and solid waste collection and disposal. The collection of taxes, as well as the assessment, is in accordance with the rules and regulations of the Florida Department of Revenue, and Florida Statutes. These taxes are collected; beginning November 1st each year, and become delinquent April 1st. Discounts are given for early payment.
On or before June 1st each year, the Tax Collector holds a tax certificate sale, on properties with unpaid real estate taxes. The purpose of the sale is to collect unpaid taxes on behalf of the numerous taxing authorities. A tax certificate represents a lien on the property. When a tax certificate is redeemed, the Tax Collector is responsible for remitting the funds to the certificate holder. Funds for a County held certificate are dispersed to the different taxing authorities.
Note: Real Estate Taxes may be paid in installments. Download the Installment Application Here
Tangible Personal Property Taxes
This is a tax levied against equipment, furniture, and supplies of a business, or attachments to a mobile home located in a mobile home park. The assessed value is determined by the Property Appraiser, and the tangible roll is then certified to the Tax Collector for collection. The statements are mailed at the same time as real estate bills, and receive the same discounts.
Note: Tangible Taxes may be paid in installments. Download the Installment Application Here
Local Business Tax
A Local Business Tax is a miscellaneous tax imposed by local government, in accordance with county ordinance 87-32, which also charges the Tax Collector with the responsibility of collection and disbursement of fees. The Receipt grants the privilege of engaging in a business. The receipt expires September 30th each year and is renewable on or before October 1st.
Tourist Development Tax
Florida Legislature amended the “Local Option Tourist Development Act”, to allow for collection and administration of the tourist tax at the local level. The St Johns County Board of County Commissioners adopted an ordinance, which provides for collection, and administration of the tourist tax, and charged the Tax Collector with the duty of collection and distribution.
Hunting and Fishing Licenses
As an agent for The Florida Fish & Wildlife Conservation Commission, the Tax Collector is responsible for the sale of hunting and fishing permits. There are agencies, such as retail outlets, fishing tackle retailers, and others located around the County to assist in the sale of these permits.
Tag/License Plates
As an agent for The Department of Highway Safety, Division of Motor Vehicles, the Tax Collector is responsible for issuance of automobile license plates/decals, mobile home decals, disabled persons parking permits, vessel decals, and title applications where applicable. The Tax Collector is responsible for maintenance of records, reporting sales, accounting for inventory, and dispersing monies collected in a timely manner to the Division of Motor Vehicles. The issuance of registrations and title applications is done in accordance with rules and regulations of the Department of Highway Safety, Division of Motor Vehicles, and Florida Statutes.
Driver License
As an agent for The Department of Highway Safety, Division of Motor Vehicles, the Tax Collector is responsible for the issuance of Driver Licenses. The Tax Collector is responsible for maintenance of records, accounting for inventory, and dispersing monies collected in a timely manner to the Division of Motor Vehicles. The issuance of Driver Licenses is done in accordance with rules and regulations of the Department of Highway Safety, Division of Motor Vehicles, and Florida Statutes. The Tax Collector is also responsible for clearing Driver License suspensions and revocations, conducting driving tests, and issuing written tests for Driver Licenses in accordance with Florida Statutes.
Sales Tax
Sales tax is required, by Florida Statute, at 6% of the purchase price, less trade-in, on vehicle, vessel or mobile home purchases. For St Johns County residents, there is also an additional 0.5% local option tax on the first $5,000. As an agent for The Florida Department of Revenue, the Tax Collector is responsible for collection, and disbursement of this state sales tax.
More detailed information on each of these services is provided throughout this web site. You may also, call our office at 904-209-2250 or e-mail us at ta**********@sj****.us