The Office of Tax Collector is authorized by Florida's Constitution as a separate entity from other county departments or agencies. The Tax Collector serves as an agent for various state and local government agencies for the collection and distribution of revenues. It is the responsibility of the Tax Collector to invest these revenues and funds, pending their timely distribution, to various state, local agencies, and taxing authorities.
A wide range of services are provided by The Tax Collector to the citizens of Leon County which include: collection of Ad Valorem taxes, Non-Ad Valorem taxes, motor vehicle and vessel registration and title applications, collection of sales tax, issuance of hunting and fishing licenses, driver licenses, birth certificates, and collection of tourist development taxes.
The Tax Collector operates as a "fee office", which means a fee or commission is earned for the services rendered. These fees and commissions are outlined in the Florida Statutes, and established by the Florida Legislature. The annual budget must be approved by the Florida Department of Revenue, and includes any amendments made during each fiscal year. Excess fees are remitted at the end of each fiscal year to each government agency, in the same proportion as they were paid.