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| GENERAL INFO / TAXPAYER RIGHTS |
TAXPAYER RIGHTS & OUR OFFICE The Tax Collector's Office is committed to taxpayer rights. In the areas of property tax and tourist development tax administration, taxpayer rights are provided for in Florida Statutes. Property Taxes F.S. 192.0105 provides Taxpayer Rights during the levy, assessment, collection, and enforcement processes of property taxes. Click here to review F.S. 192.0105 Tourist Development Taxes The Florida Department of Revenue, including its administration of sales and use taxes, is primarily subject to the Taxpayer Rights provisions found in F.S. 213.015. In Polk County, the tourist development tax is an add-on sales tax that is authorized to be administered at the local level through the Tax Collector's Office. As such, in the area of tourist development tax administration, the Tax Collector's Office adheres to the Taxpayer Rights provisions found in F.S. 213.015. Click here to review F.S. 213.015 |
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