In Chapter 197.603 of the Florida Statutes, the Florida legislature declared its
expressed legal intent to keep the tax collection process free from even the appearance
of undue influence from those who levy and impose taxes, and who also budget and
spend the people’s money.
In Florida, Tax Collectors are independent Constitutional Officers elected countywide.
Under our current Constitution, the Tax Collector is responsible for providing a
wide range of state services; state ad valorem property tax, non – ad valorem assessment
and special assessment collections, distributions and enforcement; state vehicle,
vessel and mobile home registration, driver license issuance, tag and title fee
collections and distributions, Local Business Tax Receipts (formally known as Occupational
License) collections, distributions and enforcement that is set by county ordinance.
The Tax Collector also collects and distributes state hunting and fishing license
In addition, the Tax Collector directs, plans, organizes, budgets, and distributes
dollars on behalf of over 76 various local governments and agencies of the State
of Florida. The Tax Collector encounters more citizens and taxpayers than any other
History of the Tax Collector
- 1868 – Tax Collectors become constitutional officers.
- Florida’s Constitution of 1868 made first reference to the Tax Collector as the
Collector of Revenue.
- Revenue Collectors in this period were gubernatorial appointees who were selected
to serve a two-year term.
- 1885 – Tax Collectors become elected officials.
- Under Florida’s 1885 Constitution, gubernatorial appointments were curtailed and
the election of "Tax Collectors" began.
- The legacy of having local electors in each county choose their Tax Collector continues
to this day. The Tax Collector is elected to serve four-year terms.