Frequently Asked Questions

Out-of-state registration certificates and numbers for vessels owned by military personnel on active duty in Florida are valid in Florida until their expiration date. Then they must be registered and titled in Florida in order to be operated on state waters.

Yes. All vessels operated on Florida waters must have a registration officially assigned to it and be displayed on the vessel. The purchaser of a vessel has 30 days in which to apply for registration and title. During this 30-day grace period, the owner is required to have aboard the vessel a bill of sale with proof of the date of purchase. Florida recognizes valid registration certificates and numbers issued to visiting boaters for a period of 90 days. An owner who intends to use a vessel in Florida longer than 90 days, must register it. However, the out-of-state registration number may be retained if the owner plans to return to his home state within a reasonable period of time.

The purchaser of a vessel has 30 days in which to apply for registration and title. During this 30-day grace period, the owner is required to have aboard the vessel a bill of sale with proof of the date of purchase.

A certificate of title is the officially recognized proof of ownership. Ownership must be documented on a Florida Certificate of Title before a vessel may be registered in Florida *. Information identifying a specific vessel and the name of its owner is documented on the Certificate of Title.

*Federally documented vessels are excluded.

Individuals who wish to obtain a Florida Concealed Weapon or Firearm License may submit their application electronically at the Yates Branch located downtown at 231 E. Forsyth St. or the Roosevelt Branch located at 6331 Roosevelt Blvd. Visit the following link to find all the information on how and what you need to receive a concealed weapon license: https://taxcollector.coj.net/Licenses-Permits/Concealed-Weapons-License.aspx

You can find each of our social media accounts using the following links:
-    Facebook: https://www.facebook.com/duvalcountytaxcollector 
-    Twitter: https://twitter.com/DuvalTaxCollect 
-    Instagram: https://www.instagram.com/duvaltaxcollect/ 
 

Visit the following link to find all the information on how and what you need to receive a disabled person parking permit, https://taxcollector.coj.net/Motor-Vehicles/Parking-Permits-Placards.aspx 

Visit the following link to find all the information on how and what you need to receive a Disabled Veteran License Plate: https://taxcollector.coj.net/Motor-Vehicles/Parking-Permits-Placards.aspx

In order to replace a lost or stolen disabled parking permit you must provide a completed Application for Replacement Parking Permit and an Application for Disabled Person Parking Permit completed by a licensed physician, physician assistant, advanced registered nurse practitioner, osteopath, podiatrist, chiropractor or optometrist dated within the last 12 months.

Visit the following link to find all the information on how and what you need to receive a driver license, https://taxcollector.coj.net/services.aspx

Visit the following link to find all the information on how and what you need to receive a birth certificate: https://taxcollector.coj.net/Licenses-Permits/Birth-Certificates.aspx 

Click the following link: https://taxcollector.coj.net/About-Us/Branch-Locations The link will direct you to our branch locations page. Select an office and click “Book an Appointment or Join the Line”. The “Join the Line” option opens each weekday morning at 8:30 a.m. and will remain open until the branch reaches capacity for that day

Click the following link: https://taxcollector.coj.net/About-Us/Branch-Locations The link will direct you to our branch locations page. Select an office and click “Book an Appointment or Join the Line”

To cancel an appointment, reply “C” to the text you received when you originally made the appointment.  

You can request a change to your LBT account online at https://duval.county-taxes.com/public/search/business_tax. You may also visit our downtown office located at 231 E. Forsyth Street, Room 130, to make the change in person. Please have 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.

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.

There is no provision for Local Business Tax that allows for partial payments.

You can apply for a new business tax account online here.  You may also visit our downtown office at 231 E. Forsyth Street, Room 130, to apply for new local business tax receipt in person.

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.

Yes. Some Business Tax Accounts can be paid online. Click here to look up your business tax account.

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.

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

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.

A W-9 form can be downloaded here.

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.

Visit the following link to find all the information on how and what you need to do as a new resident, https://taxcollector.coj.net/Licenses-Permits/New-Resident-Information.aspx 

Visit the following link to see what online services and payments can be made online, Tax Collector - Online Payments (coj.net)

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.

We are aware some taxpayers like the option of paying via credit card.  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.

The Clerk of Court maintains all deed records.  Their website is www.duvalclerk.com/ccWebsite/.

Delinquent Property Taxes can be paid online with a credit card (2.5% transaction fee), e-checks are not accepted for Delinquent Property Taxes.

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.

To view active municipal liens (Nuisance and Demolition, i.e.) for a particular parcel, please enter the account number here.

The Special Lien Improvement Book can be found at the bottom of the Data Requests page.  This includes the 2021 DVI Assessment and the 581 Hospital Liens. The Special Lien Improvement Book is updated regularly and is in an Excel format.  

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.

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.
 

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.

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.

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.

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.

Taxes are required to be remitted monthly. Remittals must be postmarked no later than the 20th of each month following the month of collection.

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.

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.

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

Yes, you can file online at https://duval.county-taxes.com/tourist.

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.

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.

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.

Taxes are required to be remitted monthly.  Remittals must be postmarked no later than the 20th of each month following the month of collection.

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.

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.

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

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

No.  Currently we do not offer online remittals for Tourist/Convention Tax.  This is something we are working towards for the future.

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.

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.)

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.

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.
 

Drivers License & ID

Original Drivers License $54.25

Endorsements $7.00 Each

Renewal $54.25

Replacement $31.25

CDL $81.25 (No endorsements)

ID card $31.25

 

Title

 

Title Transfer $78.25

Title transfer out-of-state $88.25

Duplicate FL title $85.75

Initial Regisration Fee $225

Physical Plate Fee $28

 

Registration

 

If transferring and registering a title from out of state no tag to transfer $389.10 (approximately)

Duplicate registration (no decal) $3

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. 

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

Yes, we do accept credit and debit cards.  When using a credit or debit card online, including ExpressLane) to renew a tag there is a $2.95 fee.  E-checks are free.

When paying at a branch using a PIN debit card the fee is $2.50.  If using a credit card the fee is 2.5% with a minimum fee of $2.50.

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 downloaded here.

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.

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.

You should receive your renewal within 10 business days of processing online. 

Yes, for credit and debit card transactions there is a flat $2.95 fee when renewing online.  There is no fee for E-Checks.

Please visit the following link to find the locations of our Self-Service Tag Renewal Kiosks: https://taxcollector.coj.net/News/Vehicle-Registration-Self-Service-Kiosks-Now-Avail.aspx

Yes, you can renew your tag and registration using our online service listed on our website under “Online Payments” or by visiting the following link: https://renewexpress.com/duval/renewals 

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.

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/.