Duties and Responsibilities

The Office of Tax Collector is authorized by Florida's Constitution as a separate entity from other County Departments or Agencies. The Tax Collector is elected by the citizens of Marion County and is privileged to serve four year terms.

The Tax Collector is an agent for various state and local government agencies, for the collection of revenue and public funding. 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 Marion 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 license, driver licenses, issuing Florida birth certificates, and concealed weapon license applications.

The annual budget of the Marion County Tax Collector must be approved by the Marion County Board of County Commissioners each fiscal year. Unexpended revenue is remitted to the Marion County Board of County Commissioners at the end of each fiscal year.

The following is a more detailed description of Tax Collector Responsibilities!

Ad Valorem and Non-Ad Valorem Taxes

The Tax Collector is responsible for collecting and dispersing taxes from information provided on the annual tax roll which is provided by the Property Appraiser's Office. The tax roll consists of real estate taxes, tangible taxes, and non-ad valorem taxes. 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 various taxing authorities.

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: Real Estate Taxes and Tangible Personal Property Taxes may be paid in installments. You may stop by the Main Office and pick them up. For more information please call the Main Office, 352-368-8200.

Privilege Tax Collections

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 licenses. The Tax Collector is responsible for the maintenance of records, and collection of money associated with these transactions.

Driver License

As an agent for The Department of Highway Safety, Driver License Division, we issue driver licenses and identification cards at all offices. An additional service fee of $6.25 is charged for this service.

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 disbursing 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.

Sales Tax

Sales tax is required by Florida Statute at 6% of the purchase price, less trade-in, on vehicle purchases. As an agent for The Florida Department of Revenue, the Tax Collector is responsible for the collection and disbursement of this tax.

More detailed information on each of these services is provided throughout this web site. You may also call our office at 352-368-8200 or you may e-mail us at taxinformation@mariontax.com.