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Tax Collector FAQ

Frequently Asked Questions By Departments (click question to see answer)

Property Tax FAQs

Motor Vehicle FAQs

Hunting & Fishing FAQs

Vessels FAQs

Business Tax Receipts FAQs

Tourist Tax FAQs

Driver License FAQs

Mobile Homes FAQs


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Property Tax

Q. My notice says, "DO NOT PAY" I don't have an escrow account.
Q. I just bought this property, is this bill for my portion only?
Q. What year is this bill for?
Q. Can I pay my taxes with my credit card?
Q. What is the Non-Ad Valorem charge for?
Q. Where do I get information about exemptions or the value of my property?
Q. What does it mean on my bill "PRIOR YEARS TAXES REMAIN UNPAID"?
Q. I sold this property, what should I do with this bill?
Q. What amount do I pay?
Q. The notice I received is only one copy, what do I send with my payment?
Q. When do tax bills come out?
Q. How do I change my mailing address?
Q. What do I do if I think there is an error on my bill?
Q. Do you offer a senior citizen discount?
Q. Why doesn't my tax bill say the same amount as my notice of proposed taxes?
Q. I don't understand this tax notice, what amount do I pay?
Q. Why haven't I received my tax notice?
Q. Why haven't I received my paid receipt yet?
Q. Can I get a duplicate receipt for a beach parking sticker if I left my receipt up north?
Q. Can I pay my tax bill on installments?
Q. What information do I need to send a wire transfer to pay my taxes?
Q. Where do I mail my tax  payment?

Q. My notice says, "DO NOT PAY" I don't have an escrow account.

A. Please submit your payment promptly in order to ensure advantage of the discount.

Q. I just bought this property, is this bill for my portion only?

A. The tax notice covers the calendar year as described on the bill. If you check your closing statement you will find the taxes were probably pro-rated at closing and the purchase price is adjusted accordingly. Therefore, the tax bill is due in full. If you have any further questions, contact your closing agent for assistance.

Q. What year is this bill for?

A. The taxes are for the calendar year as stated on the top of the bill. Non-Ad Valorem assessments have their own fiscal period. Contact the specific taxing district for further information.

Q. Can I pay my taxes with my credit card?

A. The tax collectors office does accept credit card payments for current year taxes only. There is a charge by the credit card company for processing credit and debit card charges of 2.5% of the tax amount. There is a flat charge of $2.50 to use an echeck.

Q. What is the Non-Ad Valorem charge for?

A. The individual districts provide the Non-Ad Valorem assessment information to the Tax Collector. Any questions should be directed to the specific taxing district.

Q. Where do I get information about exemptions or the value of my property?

A. Contact the Property Appraisers office at (239) 252-8141 or their web site www.collierappraiser.com.

Q. What does it mean on my bill "PRIOR YEARS TAXES REMAIN UNPAID"?

A. This is our way of notifying you of delinquent taxes. Please note delinquent taxes continue to accrue interest each month until paid.

Q. I sold this property, what should I do with this bill?

A. Please forward the bill to the new owner if possible. You may wish to contact your closing agent for assistance, or you may return the bill to our office.

Q. What amount do I pay?

A. Florida law provides a discount for early payment. Pay the amount in the box for the month you are paying in. i.e.: in November pay the November amount, in January pay the January amount, OR in March pay the March amount. PAY ONLY ONCE!

Q. The notice I received is only one copy, what do I send with my payment?

A. Please send the lower portion of your notice with your payment.

Q. When do tax bills come out?

A. Tax notices are mailed on the last working day of October. Taxes become due and payable November 1st and delinquent April 1st.

Q. How do I change my mailing address?

A. Contact the Property Appraisers office at (239) 252-8141 or their web site www.collierappraiser.com.

Q. What do I do if I think there is an error on my bill?

A. Contact the Property Appraisers office at (239) 252-8141 or their web site www.collierappraiser.com.

Q. Do you offer a senior citizen discount?

A. Exemptions are considered by the Property Appraisers office at (239) 252-8141 or their web site www.collierappraiser.com.

Q. Why doesn't my tax bill say the same amount as my notice of proposed taxes?

A. The notice of proposed taxes gives you a general idea of what taxes could be. Keep in mind the notice of proposed taxes does not include any non-ad valorem assessments.

Q. I don't understand this tax notice, what amount do I pay?

A. The State allows you a discount for early payment, please see explanation of tax notice.

Q. Why haven't I received my tax notice?

A. You may have changed your address recently and if you have you need to give notice to the office of the Property Appraiser.

Q. Why haven't I received my paid receipt yet?

A. We no longer send out paid receipts.  You can go to www.colliertax.com/search and view your payment information or you may go to any of our offices to receive payment information.

Q. Can I get a duplicate tax receipt for a beach-parking sticker if I left my receipt up north?

A. We will be happy to provide you with a duplicate tax receipt at the main office or any of our satellite offices.

Q. Can I pay my tax bill on installments?

A. Section 197.222, Florida Statutes, allows an alternative plan for payment of property taxes. A taxpayer who elects to pay taxes by the installment method shall make payments based upon an estimated tax which shall be equal to the actual taxes levied upon the property in the preceding year of more than $100.00. You can print out an installment application by clicking here. Please send completed form to the Tax Collector's Office.

Q. What information do I need to send a wire transfer to pay my taxes?

A. You can obtain wire transfer information by calling our office at 239-252-8172

Q. Where do I mail my tax payment?

A. Payments can be mailed to:
Collier County Tax Collector
Attn: Property Tax Department
3291 Tamiami Trail East
Naples, FL 34112

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Motor Vehicle

Q. How to avoid waiting in line?
Q. WHEN do tags and registrations EXPIRE?
Q. How are fees determined?
Q. How do I renew the registration on my vehicle?
Q. I purchased a vehicle from an individual and she left her tag on it. Can I use the tag?
Q. Does Florida offer "Special Tags"?
Q. How do I get a disabled person's parking permit?
Q. When I purchase a vehicle from a dealer, how are tag and title handled?
Q. I just moved to Florida. How soon must I register my vehicle in this state?
Q. How do I register my small trailer?
Q. My registration expires in July and I'll be away during the summer. Can I renew my license plates in advance?
Q. What is required when I purchase a vehicle from a private party?
Q. What type and proof of insurance is required?
Q. What are the requirements to register a vehicle in Florida when the vehicle is registered in another state or country?
Q. When does the initial registration fee apply?
Q. Can I get copies of various forms through the Internet?


Q. How to avoid waiting in line?

A. When you renew by mail you avoid the possibility of waiting in line. When you send your renewal card in please be sure the information on the front of the card is correct. Sign and complete the insurance information on the back of your card to avoid any delay in receiving your registration. Allow two weeks response time.

Q. WHEN do tags and registrations EXPIRE?

A. Motor vehicles, trailers and mobile homes (on rented land) must be registered each year. The annual fee is due on or before the following dates:

Personal Vehicle - Owner's Birthday

Vehicle leased by an individual - Lessee's Birthday

Company -owned Vehicles (except trucks over 5000 lbs.) -June 30

Trucks over 5000 lbs., Tractors and Semi-Trailers - December 31

Mobile Homes - December 31

Q. How are fees determined?

A. The annual registration fee is based on either the empty weight (for private passenger vehicles), gross weight (for large trucks and truck -trailers) or length (for mobile homes).

Q. How do I renew the registration on my vehicle?

A. Renewal notices are mailed as a courtesy of the State, but neither the State nor the Post Office is perfect and so, you may not receive one. It is the owner's responsibility to make sure that his registration is renewed each year on time. If you do not renew the registration by the 10th day of the month following expiration, a penalty will be added to the regular registration fees. However, please note that for law enforcement purposes the registration expires on the owner's birthday. If you do not receive a renewal notice please bring a copy of your current registration along with proof of insurance (for passenger vehicles) into any of our offices. Or, renew by mail for merely an additional 70 cents postage and handling charge. If you decide to renew by mail, you may wish to telephone to verify correct fees. You now have the option of renewing your registration for either one or two years.

Q. I purchased a vehicle from an individual and she left her tag on it. Can I use the tag?

A. No,a tag is not transferable between individuals.

Q. Does Florida offer "Special Tags"?

A. Yes, indeed. There are currently over 100 specialized tags available, including but not limited to Commemorative Challenger, Panther, Manatee, Florida Salutes Veterans, Olympic, Special Olympic and Collegiate tags. They may be purchased at any of our agencies. The above mentioned tags may also be personalized. There are, of course, additional fees and some tags would have to be ordered. For fees and tag availability, contact any of our offices or click here.

Q. How do I get a disabled person's parking permit?

A. A certification form may be obtained at any tag office and should be completed by a licensed physician. These permits are issued for 4 years at a time. Temporary parking permits may also be obtained upon a physician's request. The individual applying for the permit must have either a Florida driver's license or a Florida identification card. There is no fee for a permanent permit. The fee for a temporary permit is $15.00.

Q. When I purchase a vehicle from a dealer, how are tag and title handled?

A. Florida licensed car dealers are required by law to apply for title and registration when they sell a vehicle. The dealership has 30 days from the date of the sale to submit the application to our office for processing. The tag/registration is then returned to the dealership within 2-3 days.

Q. I just moved to Florida. How soon must I register my vehicle in this state?

A. Once Florida residency is established you have 10 days to register your vehicle. In addition, anyone who accepts employment or engages in a trade, profession or occupation in this state or enters his child in Florida public schools must register his motor vehicles here within 10 days, if the vehicles are to be operated on Florida roads.

Q. How do I register my small trailer?

A. Florida does not title trailers unless they have an empty weight of 2000 lbs. or over. Therefore, most boat and utility trailers need registration only. If an out-of-state proof of ownership shows an empty weight, our offices will accept that proof weight, or a weight slip may be obtained at Better Roads (official weigh station) in Naples. When a non-titled trailer is sold by an individual, the seller should give the purchaser a notarized bill of sale and a copy of the registration.

Q. My registration expires in July and I'll be away during the summer. Can I renew my license plates in advance?

A. All registrations may be renewed up to three months in advance. In other words, yours could be paid as early as April.

Q. What is required when I purchase a vehicle from a private party?

A. Transfer of title by the seller (on the front bottom of Florida title) must be properly completed for transfer by seller. All purchasers must be present, with a valid driver license, indentification card or passport at the time of the title transfer. If a new tag is to be purchased at the time of the title transfer, proof of insurance is required. Remember that sales tax must be paid at the time of the title transfer.

Q. What type and proof of insurance is required?

A. To protect yourself and other persons, any motor vehicle you drive, including motorcycles (except mopeds), should have property damage liability insurance and "Personal Injury Protection" (PIP) insurance in the amount of at least $10,000 each. This is required on any motor vehicle with four or more wheels, both private passenger and commercial. Failure to carry motor vehicle liability and PIP insurance could result in the loss of your driver's license, motor vehicle registrations and tags. Up-to-date insurance cards or documents must be presented and must show that the vehicle has Florida coverage. The vehicle identification number must appear on these documents.

Q. What are the requirements to register a vehicle in Florida when the vehicle is registered in another state or country?

A. The following is necessary in order to apply for a Florida tag and title:

Original out-of-state title or Manufacturers Certificate of Origin (new vehicle): if the title is held by a lien holder, a form letter may be obtained at any of our tag offices to request the title be sent to the county tax collector for registration. Florida tag/registration cannot be issued until the title arrives.

Physical verification of the vehicle identification number: bring the vehicle to our main office at the Courthouse complex or to any of our satellite offices (except City Hall and Pelican Bay) where an employee will verify the number. If the vehicle is not presently in Florida, a form may be obtained at any tax collector's office to have a law enforcement officer perform this requirement. Verification is mandatory for all vehicles coming to Florida from another state or country.

Proof of insurance: insurance card, policy or binder is needed. Existing policies which are written out of state must be transferred to a Florida agent.

Identification: any person named on the title should have proper photo identification and be present to sign an application for Florida title. If the person is not in Florida, a notarized power of attorney appointing another individual to sign for that person is needed.

If vehicle has been owned for less than six months, you will need to provide proof that sales tax has been paid.

In addition, vans, pick-up trucks and motor homes may require a weight slip specifying the empty weight of the vehicle. Large trucks and tractors (empty weight in excess of 5000 lbs.) must have gross weight declared.

Q. When does the initial registration fee apply?

A. Florida statues provide for a $225.00 fee to be imposed upon any initial application for registration for a motor vehicle or motorized recreational vehicle. This fee is not due if a tag is transferred to your newly acquired vehicle from your disposed of vehicle.

Q. Can I get copies of various forms through the Internet?

A. Yes, click here

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Hunting & Fishing

Q: Who is required to have a salt and freshwater fishing license?
Q: If I own property in Florida can I purchase a resident fishing License?
Q: If I am a Florida resident and 65 years or older do I require to obtain a Fishing/Hunting license?
Q: If I purchase a fishing license from a sub-agent is there a additional fee?
Q: Can I purchase a Fishing/Hunting license over the phone?
Q: What is required to obtain a Vessel license for Vessels charging a fee to take passengers out to catch Marine Fish?
Q: What are the different fees for these licenses?
Q: When is the Mini Lobster season in the Keys?
Q: Where may I obtain a Fishing License?
Q: Is my child required to pass a Hunters Safety Course?
Q: Can I obtain a Lifetime or 5-Year License?

Q: Who is required to have a salt and freshwater fishing license?

A: Any Non-Resident, Florida Resident fishing from a boat and the shoreline. Exemptions do apply, check out www.myFWC.com for those exemptions.

Q: If I own property in Florida can I purchase a resident fishing License?

A: No, you must give up your out-of-state driver license and purchase a valid Florida driver license and register to vote or show us you have homestead exemption on your property.

Q: If I am a Florida resident and 65 years or older am I required to obtain a Fishing/Hunting license?

A: No, you are only required to carry your Florida Driver License, but a free senior citizen card can be issued at any tax collectors office.

Q: If I purchase a fishing license from a sub-agent is there an additional fee?

A: Yes, for each permit you purchase there is an additional $.50 fee.

Q: Can I purchase a Fishing/Hunting license over the phone?

A: Yes, an additional fee of $3.95 is charged for this service and the phone numbers are listed below:

for Fishing License: 1-888-347-4356

for Hunting License: 1-888-486-8356

Q: What is required to obtain a Vessel license for Vessels charging a fee to take passengers out to catch Marine Fish?

A: A County Business Tax Receipt, Captain License from Coast Guard, Vessel Registered Commercial and Driver License.

Q: What are the different fees for these licenses:

A: Eleven or more customers - $801.50

Five to ten customers - $401.50

Four or fewer customers - $201.50

** These licenses can only be obtained at all Tax Collector offices except the Airport Road Drivers License office.

Q: When is the Mini Lobster season in the Keys?

A: The last Wednesday and Thursday in July each year.

Q: Where may I obtain a Fishing License?

A: At any locate Tax Collectors Office, our Sub-agents:Walmarts, Kmart's, Sunshine Hardware, Anglers Answer Master Bait & Tackle, Cedar Bay Marina, Marco River Marina, Lake Trafford Marina and Sports Authority.

Q: Is my child required to pass a Hunters Safety Course?

A: Yes, any person born on or after June 1, 1975 must have passed an approved Hunter Education Course before he or she can purchase a Hunting license. Call our Everglades Region Office at 1-561-625-5122 for the next classes.

Q: Can I obtain a Lifetime or 5-Year License?

A: Yes, the only people eligible for these licenses are Florida Residents. This license can be purchased at any Tax Collectors office, online at www.FWC.com and by telephone at 1-888-347-4356.

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Vessels

Q: What do I need to bring in to change my vessel over to Florida?
Q: What do I do if I purchased a new vessel?
Q: How do I know if I need to register a vessel that I built?
Q: We often bring our vessel into Florida water. Is it required to register it in Florida?
Q: How old do my children have to be before I can allow them to drive our wave runners?
Q: Is there any certain time that I can not operate a Personal Watercraft?
Q: Does my child need to wear a personal floatation device?
Q: How do I know if my child needs to take a boating course or take a safety exam?
Q: If my vessel is Documented through the United State s Coast Guard does that mean I still need to register it in Florida?
Q: When I sell my Florida titled boat do I have to have my signature notarized?
Q: If I lose my Florida title am I still able to sell my vessel?
Q: If I buy a boat, outboard motor and a trailer from an individual is it true that I can save money on sales tax?

Q: What do I need to bring in to change my vessel over to Florida?

A: Title (if applicable), registration and a pencil tracing of the Hull Identification number. Make sure that all of the owners listed on the title bring in the paperwork along with identification.

Q: What do I do if I purchased a new vessel?

A: Most boat dealers will take care of the registration for you. If you wish to turn the paperwork in you will need the Manufacturer's Statement of Origin. In addition a receipt for the vessel will be needed to prove purchase price and if sales tax was paid.

Q: How do I know if I need to register a vessel that I built?

A: Any vessel that is going to be used with a motor needs to be titled and registered. If the homemade vessel is 16' or longer it will also need to be inspected by the Florida Marine Patrol. A statement of builder form will need to be completed by the builder in order for the Marine Patrol to inspect the vessel.

Q: We often bring our vessel into Florida water. Is it required to register it in Florida?

A: Florida recognizes valid registration certificates and numbers issued to visiting vessel owners by other states for a period of 90 days.

Q: How old do my children have to be before I can allow them to drive our wave runners?

A: No one under the age of 14 may operate a Personal Watercraft. Any one who knowingly allows someone under the age of 14 to operate a Personal Watercraft is guilty of a second-degree misdemeanor.

Q: Is there any certain time that I can not operate a Personal Watercraft?

A: You may not operate a Personal Watercraft from 1/2 hour after sunset to 1/2 hour before sunrise.

Q: Does my child need to wear a personal floatation device?

A: Florida law requires every child under the age of six to wear a PFD (Personal Floatation Device) while aboard any vessel less than 26' when it is underway.

Q: How do I know if my child needs to take a boating course or take a safety exam?

A: Effective 10/1/96, Florida Law requires persons born after 9/30/80 to complete a NASBLA boaters education course or competency exam prior to operating a vessel powered by a motor of 10 horsepower or more. The law requires persons affected by this legislation have in their possession a boater safety I.D. card issued by the Department of Environmental Protection and photo I.D. while operating a vessel.

Q: If my vessel is Documented through the United State s Coast Guard does that mean I still need to register it in Florida?

A: Yes, the documentation papers on a vessel only take the place of the title not the registration. A Florida registration number will not be issued, but a decal and registration will be issued.

Q: When I sell my Florida titled boat do I have to have my signature notarized?

A: No, the seller�s signature does not require notarization any longer in the State of Florida.

Q: If I lose my Florida title am I still able to sell my vessel?

A: Yes, Florida now allows a duplicate title and a transfer in the same transaction. The owners and the purchasers would need to go into the nearest Tax Collectors Office to do the transfer.

Q: If I buy a boat, outboard motor and a trailer from an individual is it true that I can save money on sales tax?

A: Yes, if you purchase a boat, outboard motor and trailer from an individual, not a business, and you can provide us with a notarized Bill of Sale signed by the owner that separately details the cost of the boat, outboard motor and trailer (if one is purchased), you only have to pay sales tax on the boat and trailer not the outboard motor.

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Business Tax Receipts

Q: What is required to open up a business at a commercial location?
Q: What is required to open a business from your home in Collier County?
Q: What is required to open up a business in the City of Naples?
Q: What is required to open a business in the City of Marco Island?
Q: If I have a real estate branch location and a real estate corporation do I require a business tax receipt for both?
Q: If I move my business from one commercial location to another to I need another zoning certificate and fire inspection?
Q: If I purchase a business from someone else what is required to transfer his or her license(s)?
Q: Do I need a permit from HRS to open a day care?
Q: How can I register my fictitious name?
Q: If I am repairing cars/motorcycles do a need a state license?
Q: To obtain an occupational license is a social security or FEIN # (Federal Employee Identification Number) required?
Q: How long is the business tax receipt valid?

Q: What is required to open up a business at a commercial location?

A: Fire inspection ($75.00 fee); zoning certificate ($125.00 fee); business tax receipt application and fee; fictitious name registration or cover page to articles of incorporation; food inspection if serving food (1-850-487-1395) and a state license if required for your profession. The forms for fire inspection, zoning certificate and business tax receipt can be downloaded from this website under occupational.

Q: What is required to open a business from your home in Collier County?

A: Home zoning certificate ($50.00 fee); business tax receipt application and fee; state license if required for your profession; fictitious name registration or cover page to articles of incorporation.

Q: What is required to open up a business in the City of Naples?

A: Both a City and County license. The City license should be purchased first then we require a copy of your city license to issue a county license. Their phone number is the city is 239-213-1800.

Q: What is required to open a business in the City of Marco Island?

A: You first must obtain your zoning certificate for either a home occupation or commercial location from the City of Marco at 239-389-5000;business tax receipt application with our fee;fictitious name registration or cover page to article of incorporation;state license if profession requires and fire inspection from the Marco Island Fire Dept. if business is at a commercial location. Phone number for Marco Fire Dept. is 239-389-5040.

Q: If I have a real estate branch location and a real estate corporation, am I required to get an business tax receipt for both?

A: Yes.

Q: If I move my business from one commercial location to another do I need another zoning certificate and fire inspection?

A: Yes, both.

Q: If I purchase a business from someone else what is required to transfer his or her license(s)?

A: Their current business tax receipt(s); a bill of sale or closing statement; new fire inspection if commercial location; health inspection if serving food; copy of state license if profession requires ones; fictitious name registration or cover page to articles of incorporation showing the new owners name.

Q: Do I need a permit from HRS to open a day care?

A: Yes, their phone number is 239-348-1341.

Q: How can I register my fictitious name?

A: Either on line at www.sunbiz.org or call 1-850-245-6058.

Q: If I am repairing cars/motorcycles do a need a state license?

A: Yes, contact the Department of Agriculture at 1-800-435-7352.

Q: To obtain an business tax receipt is a social security or FEIN # (Federal Employee Identification Number) required?

A: Yes, one or the other.

Q: How long is the business tax receipt valid?

A: It is valid for one year with a renewal period from July 1st to September 30th.


Tourist Tax

Q: Who actually pays the Tourist Development Tax?
Q: Is the 4% Tourist Development Tax the only tax due on short-term rentals?
Q: Is the Tourist Development Tax enforced?
Q: If I only rent to relatives or friends do I charge them Tourist Tax?
Q: If I rent to a Florida resident do I still collect the Tourist Development Tax?
Q: How do I get the proper forms for submitting the Tourist Development Tax?
Q: When is the Tourist Development Tax due?
Q: Will forms be sent to me when my Tourist Tax is due?
Q: If I do not have any renters for a report period, what should I do?
Q: Who do I notify if I have changes to my account, such as an address change, if I have sold my property, or if I am no longer renting?
Q: If I use a Rental Agency or Realtor do I need a Tourist Tax account number?
Q: I use a Rental Agency but occasionally I rent on my own, do I need a Tourist Tax number?


Q: Who actually pays the Tourist Development Tax?

A: Any renter who resides for 6 months or less. It is the owners responsibility to collect the 4% Tourist Tax and submit it to the Collier County Tax Collector.

Q: Is the 4% Tourist Development Tax the only tax due on short-term rentals?

A: No, there is also a 6% State Sales Use tax, payable to the Department of Revenue, for the State of Florida. You can call them at (239) 434-4858 or 1-800-352-3671 for details.

Q: Is the Tourist Development Tax enforced?

A: Yes, the Tourist Development Tax, Ordinance 2005-43, is enforced by the Collier County Tax Collector. It is considered a violation if the owner does not collect and remit this tax. Among other statutory remedies, a Warrant can be issued and filed in Collier County. This will create a lien against the taxpayer's property.
Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or herself or through agents or employees is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, that he or she will relieve the person paying the rental of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of the subsection is guilty of a misdemeanor of the first degree, punishable as provided in s 775.082 or s.775.083.

Q: If I only rent to relatives or friends do I charge them Tourist Tax?

A: Yes, if you receive money or any other form of compensation in lieu of rent, you are required to collect the Tourist Tax. This is based upon the amount of rent paid, or upon fair market value of the rent.

Q: If I rent to a Florida resident do I still collect the Tourist Development Tax?

A: Yes, if you are renting on a short term basis.

Q: How do I get the proper forms for submitting the Tourist Development Tax?

A: Call the Collier County Tourist Development Tax department at (239) 252-TTAX (8829) and request an application. For your convenience, tourist tax registration application is now available online. Click here.

Q: When is the Tourist Development Tax due?

A: There are four reporting frequencies: monthly, quarterly, semi-annual, or annually. Each has specific qualifications. Businesses report on a monthly basis. Businesses with limited activity, based on volume, can qualify to report on a quarterly basis. The semi annual reporting frequency is assigned to accounts who rent throughout the year (both summer and winter rentals.) The reports for semi annual accounts are due in October (for their summer rentals) and April (for their winter rentals.) Most individuals, who rent only during the season, qualify for an annual payment plan. For individuals assigned to the annual plan, the payment is due on April 20th.

Q: Will forms be sent to me when my Tourist Tax is due?

A: We do not automatically send forms. There is a place on each Tourist Tax Return for you to circle YES, if additional forms are needed. Please allow two weeks for delivery.

Q: If I do not have any renters for a report period, what should I do?

A: To avoid penalties, you must file for each collection period assigned to you - even if no tax is due. A zero return must be submitted by the due date.

Q: Who do I notify if I have changes to my account, such as an address change, if I have sold my property, or if I am no longer renting?

A: There are three (3) agencies you are required to notify IN WRITING, when there are ANY changes to your account.

Collier County Tax Collector

3291 E Tamiami Trail

Naples, Florida 34112-5758

(239) 252-TTAX (8829)

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Florida Department of Revenue

3073 Horseshoe Dr S Suite # 110

Naples, FL. 34104-6145

(239) 434-4858 or 1-800-352-3671

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Collier County Property Appraiser

Attn: Personal Property
3950 Radio Rd

Naples, FL. 34104

(239) 252-8145

WHEN YOU MAKE ANY CHANGES TO YOUR ACCOUNT - PLEASE USE THE ACCOUNT NUMBER ASSIGNED FOR EACH SPECIFIC AGENCY INVOLVED.

Q: If I use a Rental Agency or Realtor do I need a Tourist Tax account number?

Yes, every owner of a short-term accommodation is required to register with the collier county tax collector. if a real estate agent is engaged, the agent has the responsibility of collecting and remitting the taxes to the office of the collier county tax collector in a timely manner. the agent must reference their client’s individual account number when remitting their client’s tourist development tax

Q: I use a Rental Agency but occasionally I rent on my own, do I need a Tourist Tax number?

A: Yes, you will need a number assigned to you personally for the times you rent your property yourself. Always notify the Collier County Tourist Tax Office if you are not renting under your personal account number.

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Driver License

Q. Where can I find Florida Driver License on the Internet?

A. Click here


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Mobile Homes

Q. If a mobile home owner permanently affixes his or her home to land he or she owns, can the mobile home be declared as real property and take advantage of the homestead exemption?
Q. Who determines the listing of a mobile home as real property?
Q. If the property appraiser lists a mobile home as real property; does the owner still have to pay the annual license tax?
Q. How will the mobile home be listed for tax purposes if a mobile home owner permanently affixes his or her mobile home to land he or she owns with another person?
Q. How will a mobile home that is located on land which is rented or leased be registered?
Q. Is there a sticker or decal issued for this type of registration?
Q. How is the registration fee assessed for mobile homes?
Q. Am I required to display the Registration decal(s) for my mobile home?
Q. If the owner of a mobile home that does not qualify as real property receives an assessment for tangible personal property tax; can he or she cancel the assessment by paying the previous year's annual license tax and purchasing the Registration decal?
Q. If I sell my mobile home am I required to transfer the registration to the new owner?
Q. Is there a fine for not maintaining a current Mobile Home Registration?

Q: If a mobile home owner permanently affixes his or her home to land he or she owns, can the mobile home be declared as real property and take advantage of the homestead exemption?

A: Yes, the taxation of the mobile home as real property is not optional, but required.

Q: Who determines the listing of a mobile home as real property?

A: The law requires the property appraiser to list mobile homes as real property based on the ownership of the land and the mobile home, and if tied down and connected to utilities.

Q: If the property appraiser lists a mobile home as real property; does the owner still have to pay the annual license tax?

A: No. If the property appraiser lists a mobile home as real property, the owner pays only the real property tax and the fee for issuance of a Real Property (RP) series sticker.

Q: How will the mobile home be listed for tax purposes if a mobile home owner permanently affixes his or her mobile home to land he or she owns with another person?

A: Generally, the property appraiser lists the mobile home as real property. According to section 193.075, F.S., with multiple owners, if the owner(s) of a mobile home is also one of the owner(s) of the land, the property appraiser will list and tax the mobile home as "real property." Multiple owners can individually claim homestead exemption only on their proportionate share of the total value of the mobile home and land.

Q: How will a mobile home that is located on land which is rented or leased be registered?

A: If a person owns the mobile home, but not the land on which it sits, they must register the mobile home and may also be subject to tangible personal property taxes.

Q: Is there a sticker or decal issued for this type of registration?

A: A numbered Registration decal, on a colored background, is issued for identification. Mobile home registrations are issued for each unit of the mobile home and must be renewed annually by December 31. A delinquent fee is charged if the registration is not renewed by the 10th of the following month.

Q: How is the registration fee assessed for mobile homes?

A: Registration fees are set by the Department of Motor Vehicles and are based on the length of the mobile home. Double wide and triple wide mobile homes are considered two and three separate units respectively, and the owner must purchase decals for each unit.

Q: Am I required to display the Registration decal(s) for my mobile home?

A: Yes. Mobile home owners are required to display the decal in a window that it is clearly visible from the road in front of the home.

Q: If the owner of a mobile home that does not qualify as real property receives an assessment for tangible personal property tax; can he or she cancel the assessment by paying the previous year's annual license tax and purchasing the Registration decal?

A: No. Paying the license tax after the property appraiser makes an assessment does not cancel the assessment. Any mobile home that does not bear a current decal on January 1 is tangible personal property and is taxed as such for that year.

Q: If I sell my mobile home am I required to transfer the registration to the new owner?

A: Yes. Upon sale a title for each section of the mobile home must be transferred and mobile home registrations are automatically processed when an application for the title is made for the home.

Q: Is there a fine for not maintaining a current Mobile Home Registration?

A: Failure to renew registration can result in issuance of a citation and fines up to $500.

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