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Frequently Asked Questions

How do I change the business name, location address, or ownership on my Local Business Tax Receipt?
Any ownership, name, or location address changes require a transfer of the Business Tax Receipt. This transfer process is handled by our downtown office located at 231 E Forsyth Street Room 130.  Please bring the original Local Business Tax receipt and all necessary documentation to support the transfer including Corporation registration information, and/or Fictitious Name registration, State License for the profession (if any), Picture ID, SSN/FEI number, and your current Local Business Tax Receipt. We will retain the original Local Business Tax Receipt and issue a new Local Business Tax Receipt with the requested changes.
Why do I have to provide my social security number when I apply for a Local Business Tax Receipt?
FS 205.0535(5) requires that the social security number or the federal employer identification number be part of the Local Business Tax records, however that information is protected by the Confidentiality Act.
Can I make a partial payment?
There is no provision for Local Business Tax that allows for partial payments.
How do I apply for a new Local Business Tax Receipt?
Please visit our Downtown Office at 231 E Forsyth Street Room 130 to apply for a new Local Business Tax Receipt.
How do I report a business operating without a license?
Duval County does not issue licenses.  We do collect, and the law requires, a business to pay, a Local Business Tax (LBT). Florida State Statutes allow for a delinquency penalty not to exceed 25 percent of the business tax plus up to an additional $250.00 penalty.  Violations of municipal and county Local Business Tax ordinances are deemed a class D offense.  If you believe someone is operating a business in Jacksonville and has not paid their Local Business Tax please call us at (904) 255-5700 option 3. Your report will be confidential.
How long do I have to cash a check I received from the Tax Collector's Office?
A check is valid for 180 days from the issue date.  If the check is more than 180 days old, please contact the Tax Collector's Finance Department at (904) 255-5777 for a replacement check.
I received an "Unclaimed Funds Letter" from the Tax Collector's Office, what do I need to do?
If you have the check referenced in the letter and it is less than 180 days from the issue date, you may cash the check.  If the check is more than 180 days old, the Tax Collector's Office will need to issue a replacement check. If you do not have the check referenced, complete the affidavit included with the letter and return to the Tax Collector's Finance Department.  Once received a new check will be issued.  The Tax Collector's Finance Department can be reached at (904) 255-5777 or

Jim Overton, Tax Collector
Duval County Tax Collector
Attn: Finance Department
231 E Forsyth St Room 208
Jacksonville, FL 32202
Why did I receive a refund check?
The check stub on the refund check provides details of the refund. If the information on the check stub is not clear or you have additional questions, please call the Tax Collector's Finance Department at (904) 255-5777.
Where can I get a W-9 Form?
A W-9 form can be downloaded here.
I have received a letter stating that I have a returned check with the Tax Collector's Office.  How do I pay for this?
All returned checks must be paid with certified funds (cash, money order, or cashier's check).  Payments may be made at any of our locations or through the mail.
How do I change the mailing address, spelling, name, etc. on my property tax bill?
The Property Appraiser's Office is responsible for maintaining and correcting billing information for each property record. Each year the property records are certified to the Tax Collector for collection. By law, the Tax Collector is prohibited from making corrections to a certified property tax record. Please contact the Property Appraiser to request any address, spelling, or billing corrections. The Property Appraiser website is www.coj.net/pa.
Why do you charge a credit card transaction "convenience fee"? 
We are aware some taxpayers like the option of paying via credit care.  There is a fee of 2.5% of the total transaction to use a credit card as payment. This fee is charged by the credit card processing vendor. Neither the City of Jacksonville nor the Tax Collector’s Office receives any portion of this fee. You can avoid the fee by mailing in your payment (check or money order) or by paying at one of our nine branches with check or cash.
How can I get a copy of my deed?
The Clerk of Court maintains all deed records.  Their website is www.duvalclerk.com/ccWebsite/.
Can I make a payment online if my taxes are delinquent?
Delinquent Property Taxes can be paid online with a credit card (2.5% transaction fee), e-checks are not accepted for Delinquent Property Taxes.
Why did my tax bill increase/decrease?
The Tax Collector is responsible for collecting the taxes.  The Property Appraiser is responsible for determining the amount of taxes due. The Property Appraiser determines each property’s value and applies exemptions as eligible. Taxes increase or decrease due to a change in values, exemptions, and/or millage rates. Each August the Property Appraiser sends a “Truth in Millage (TRIM) Notice” to each property owner. This notice provides a detailed breakdown of the property’s value, exemptions, etc. If you feel there is a discrepancy with the TRIM notice, please contact the Property Appraiser at www.coj.net/pa.
What do the exemption codes mean?
Click here to view the complete listing of exemption codes.  The Property Appraiser is responsible for applying exemptions to each parcel.  If you feel there is an error with your exemptions, contact the Property Appraiser at www.coj.net/pa.
My escrow (mortgage) information isn’t correct, what should I do?
If you pay your taxes through an escrow account, the mortgage company is required to request your bill from the Tax Collector each year. As a property owner, you will receive a Do Not Pay Notice in November. This notice looks similar to a tax bill and contains all of your tax information and the name of the mortgage company that requested your bill. The words "Do Not Pay -Informational Notice Only" will be displayed both the top portion of the notice and the stub.  If you have escrowed your taxes and received a regular tax bill, you will need to contact your mortgage company immediately. If you do not escrow your annual property taxes and you received a Do Not Pay Notice in error, you may remit payment using the stub included with the notice.
Mortgage companies submit their billing roll to the Tax Collector once a year. If you find the mortgage company listed on your tax record is incorrect, please contact your CORRECT mortgage company to ensure they have your account listed in their billing file. Florida law places the responsibility of knowing your property taxes are due and have been paid on the property owner.
 
Have my taxes been paid? Can I get a payment receipt?
You can view up-to-date payment information on our website under the Property Tax Search.  To confirm taxes have been paid on a parcel, the If Paid By amount will reflect zero and the payment details will be reflected as shown below.  To print a receipt for payment click the Print link at the top of the page.


Can I pay my tax bill in installments?
We do offer an installment plan. This plan breaks up your payments into quarterly installments due in June, September, December, and March. For additional information and eligibility criteria for the installment plan click here.
Who is required to collect a Public Service Tax? (Municipal Utility Tax)
The Public Service Tax is levied on the purchase of public services (utilities such as electricity, water, propane, fuel oil) to the end customer.  It is collected by the seller from the purchaser at the time of the sale. The seller is responsible for the taxes due regardless of whether the tax was actually collected from the purchaser.
What is the current rate for the Public Service Tax?
The rate is 10% of the sales price for electricity, metered or bottled gas, and water.  Fuel oil is taxed at a rate of $0.04 per gallon.
How often are the taxes remitted?
Taxes are required to be remitted monthly. Remittals must be postmarked no later than the 20th of each month following the month of collection.
Do I have to file a remittal if I did not have any sale?
Yes.  When there have been no sales during a given month, a remittal must be filed reflecting $0 in order to avoid the failure to file penalty of $15.
What are the penalties for noncomplaince?
If the return is delinquent, penalties are assessed at a rate of 5% of the taxes due each month late, not to exceed 25% of the total or $15, whichever is greater.  Interest is also assessed at a variable rate set by the Florida Department of Revenue on January 1st and July 1st of each year.
How can I receive a blank remittal form?
You can find a blank Public Service Return here to remit with payment to:

Jim Overton, Tax Collector
Duval County Tax Collector
Attn: Public Service Tax
231 E Forsyth St Room 212
Jacksonville, FL 32202
Can I submit my return and payment online?
No. Currently we do not offer online remittals for Public Service Tax. This is something we are towards for the future.
What amount is collected for Tourist Development Taxes?
A total of 6% is collected and remitted to the Tax Collector by the owner/manager of the rental unit or hotel.  4% of this is the Tourist Development Tax and 2% is the Convention Tax.
Who collects this tax from the tourist?
All owners and operators of living quarters and accommodations in a hotel, apartment-hotel, motel, resort, rooming house, travel camp, condominium, cooperatively-owned apartment, mobile home, single or multiple-unit dwelling, beach house or any other sleeping accommodation that is rented for six months or less are subject to the tax on transient rentals which must be collected from tenants or guests and remitted to the Duval County Tax Collector’s Office.
What is the collection allowance?
To compensate owners and/or managers for the collection of taxes, the remittal form has a spot for collection allowance.  The allowance provided is a 2.5% discount for the first $1,200 of taxes collected to a maximum of $30 per remittal period.  A collection allowance is NOT allowed for late remittal submission of noncomplaince.
How often are the taxes remitted?
Taxes are required to be remitted monthly.  Remittals must be postmarked no later than the 20th of each month following the month of collection.
Do I have to file a remittal if I did not have any rentals for the month?
Yes.  When there have been no rentals during a given month, a remittal must be filed reflecting $0  in order to avoid the failure to file penalty of $50 on a $0 return.
What are the penalties for noncompliance?
If the return is delinquent, penalties are asessed at a rate of 10% of the taxes due for each month late, not to exceed 50% of the total or $50, whichever is greater.  Interest is also assessed at a variable rate set by the Florida Department of Revenue on January 1st and July 1st of each year.
How can I establish an account for remittals?
To register for submission, please complete the Tourist/Convention Registration Form and mail to:

Jim Overton, Tax Collector
Duval County Tax Collector
Attn: Tourist Development
231 E Forsyth St Room 212
Jacksonville, FL 32202
How do I receive a blank remittance form?
You can find a blank Tourist/Convention Return here to remit with payment to:

Jim Overton, Tax Collector
Duval County Tax Collector
Attn: Tourist Development
231 E Forsyth St Room 212
Jacksonville, FL 32202
Can I submit my return and payment online?
No.  Currently we do not offer online remittals for Tourist/Convention Tax.  This is something we are working towards for the future.
Why are rentals exempt from paying the tourist development tax?
When the rental is long-term (rented for a period of time longer than six months) and has a bona fide written lease agreement in accordance with Section 12A-1.061, Florida Administrative Code. The lease term outlined in a bona fide lease agreement must be for a consecutive period longer than six months. A valid long-term lease that has been terminated early for a valid reason as outlined in the bona fide written agreement and in good faith may remain exempt.
When are guests exempt from paying tourist development taxes on a short-term rental?
Persons renting on behalf of a tax-exempt entity must produce a valid Consumer’s Certificate of Exemption (Form DR-14), issues by the Florida Department of Revenue, at the time of rental. Copes of such certificates should be made retained on file to support any such exemption. It is also the responsibility of taxpayers to ensure the transient rental is for business purposes by obtaining payment directly from the exempt entity – generally via a corporate check, purchasing card or direct billing – retaining proof of such transaction. Due to the fraud risk and potential abuse of exempt certificates, any payments made via cash, personal check or person credit card are never considered exempt. (Certain exceptions are provided for by the Florida Administrative Code and should be referred to therein as it relates to Federal entities and for certain affidavits to be provided in lieu of other documentation.)
What rental charges and fees are subject to the Tourist Development Tax?
Any additional charges related to the accommodation of additional persons or pets in the transient rental accommodation are generally taxable.  Such item may include, but are not limited to: rollaway bed fees, additional guest fees, pet fees and late checkout. Additional fees that are charged to a transient rental accommodation are considered taxable if they are a mandatory charge as a condition of occupying the rental. Some examples include:
  • Cleaning Fees: cleaning fees are taxable if the charge is mandatory. Typically seen in the condominium rental environment, if guests are provided with the option of cleaning their own unit or requesting a third-party clean, such third-party clean fees would not be taxable.
  • Resort Fees: generally, resort fees are treated as part of the room rate and considered taxable. In occasional instances, resort fees may be optional fees that can be added on in return for additional services on the property, in which case the fees generally would not be taxable.
  • Admin and Other Fees: administrative fees or any other mandatory fees charged to a rental are taxable, regardless of where such revenues are being allocated by the taxpayer.
  • Parking Fees: unless mandatory even if a guest does not have a car, parking fees are generally not subject to TDT.

What other situations are considered taxable for TDT?
Credit Card Chargebacks: it is not uncommon for hotels and other properties to experience credit card chargebacks by guests. When such chargebacks occur and are adjusted against gross rents in a future month, only the gross rent portion of the chargeback is valid adjustment (e.g. for a $127 chargeback comprised of a $100 rent charge, $12 in taxes, and a $15 chargeback fee, only $100 may be used to offset future rental proceeds).
 
Cancellation Fees: for any cancellation charges for which TDT was calculated and is included in the amount forfeited (e.g. a cancellation fee related to one night’s rent, including taxes), the gross amount of such fee is considered taxable.
 
Hotel Reward Points: stays booked at chain hotels as part of a rewards program may be taxable. All hotels with such programs should be performing detailed analyses of all rewards activity to determine the potential taxability of such stays.
 
Third-Party Vacation Rentals: individuals renting private residences on third-party rental sites should proactively determine whether the third parties are properly remitting taxes on their behalf. In situations where individuals are renting through a third-party provider that does not have an agreement with the local jurisdiction to collect and remit taxes on the individual’s behalf, the individual is responsible for the collection and remittance of such taxes.
 
Who do I contact for details about my Stormwater and/or Solid Waste Fees?
Stormwater and Solid Waste fees are set by the City of Jacksonville. These assessments are billed annually and collected by the Tax Collector on the property tax bill as a non-ad valorem assessment.  For information regarding the fee amount please contact the City of Jacksonville at (904) 630-CITY (2489) or you can go to the City of Jacksonville's City Fees website at http://www.coj.net/Departments/CityFees.aspx
What is your mailing address?
Duval County Tax Collector
231 E Forsyth St Room 212
Jacksonville, FL 32202
Do you take credit cards or debit cards?
We accept debit cards for transactions up to $500 and credit card payments (Visa, MasterCard, American Express and Discover) through an agreement with Bill2Pay, a payment processing company.  Bill2Pay will charge a convenience fee of $2 for debit card transactions, and credit cards have a 2.5% or $2 minimum processing fee charged by the vendor. The Tax Collector's Office does not receive any portion of this fee.
I renewed my tag but I never received it?
The REGISTERED OWNER(S) with proper identification may obtain a replacement license plate/decal/parking placard by either visiting one of our branches or mailing an application (form HSMV 83146) to us.  If you would like to obtain a replacement by mail, submit an Application for Replacement License Plate, Validation Sticker, or Parking Permit (form HSMV 83146).  This form can be obtained from our office or downloaded at www.flhsmv.gov.  Mail the completed form to

Duval County Tax Collector
231 E Forsyth St Room 212
Jacksonville, FL 32202

If a replacement is processed within 180 days of the original issuance date there is no fee.
I have moved and need to update my registration and driver's license address?
You may visit one of our branch locations to request a duplicate Florida driver’s license and vehicle registration with an address change. The fees can be found for the driver's license and registration can be found here.  These requests may also be processed online by visiting the State of Florida's www.gorenew.com website.
I have lost my renewal notice. What information do I need to renew my license plate?
The renewal notices are provided as a courtesy and are not required to renew your registration.  By providing the Registered Owner’s Florida driver’s license number, if applicable, along with the current license plate number, vehicle identification number and/or title number of the vehicle/vessel being renewed, our office can access the necessary information to process the renewal. Proof of Florida insurance may be required on applicable vehicles.
If I renew online how long does it take to receive my registration?
You should receive your renewal within 10 business days of processing online. 
Is there a charge for renewing online?
Yes, you can visit the State of Florida's website at www.gorenew.com to update address information.
How do I get information pertaining to parking citations?
The Tax Collector's office accepts payment for the City of Jacksonville's Public Parking Division.  We do not maintain records of citations, handle disputes, or conduct research.  Any questions relating to a parking citation should be directed to the Public Parking Division at (904) 630-1399 or visit their website by clicking here.
How do I pay for my speeding ticket or any other traffic citation?
The Clerk of the Court is responsible for the collection of traffic citations.  The Clerk of the Court's website is www.duvalclerk.com/ccWebsite/
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