Since its creation 187 years ago, the office of Tax Collector has grown in scope and in responsibility. In 1885, when the office was created by the Florida Constitution, the primary responsibility of the job was the collection of property taxes. As a state constitutional officer, the Tax Collector is elected to four year terms.
In addition to collecting property taxes, today’s Tax Collectors also represent several state agencies, including: the Department of Highway Safety & Motor Vehicles; the Division of Driver Licenses; and the Florida Fish & Wildlife Commission.
Not only are Florida Tax Collectors charged with collecting property taxes and other revenues, they are also required to invest the public funds pending their timely distribution to local, regional, and state governmental entities.
The Tax Collector operates as a "fee officer" in which a fee or commission is earned for services rendered. These fees and commissions are outlined in the Florida Statutes.
The office’s annual budget is approved by the Florida Department of Revenue. At the end of the fiscal year, unspent fees earned above and beyond the cost to operate the office are remitted to each local government agency in the same proportion as they were paid.