The Tax Collector was first established by Florida's 4th Constitution in 1868. As a Constitutional Office, Polk's Tax Collector is a public officer with the plenary power of sovereignty under the Constitution to carry out assigned duties of statewide importance and to do so as an agent of the State of Florida in each county political subdivision. The purpose of a Constitutional Officer is to carry out specific uniform duties on behalf of the State of Florida in areas that involve, but are not limited to, administration of court system, collection of state fines, unbiased appraisal of property, consistent collection of taxes, registration and titling of vehicles and other assets, administration of all elections and the enforcement and detainment of violators of state and local laws. Currently, the Office of Joe G. Tedder, Tax Collector, provides state services in the following areas:
- Issuance of Driver Licenses; Vehicle, Vessel and Mobile Home Registration and Titling; Collection of Sales Taxes; Issuance of Disabled Person Parking Placards; and, Distribution of Revenues to State and Local Government
- Collection and Distribution of Ad Valorem Taxes (Real and Tangible Property) and Non-Ad Valorem Assessments
- Sale of Licenses, Monitoring of Sub Agents, and Report and Distribute Revenues to the State
In addition to providing state services, the Tax Collector may also enter into contracts for services with other governmental authorities and non-governmental entities. The Tax Collector's Office provides compliance, collection and distribution services for a number of governing authorities. Examples of such governing authorities include (but are not limited to) the following:
- Board of County Commissioners (Non-Ad Valorem Assessments, Local Business Taxes, Tourist Development Taxes, Utility Payments)
- Haines City Drainage District (Non-Ad Valorem Assessment)
- West Lakeland Water Control District (Non-Ad Valorem Assessment)
- Golden Lakes (Non-Ad Valorem Assessment)
- Florida Government Utility Authority (Non-Ad Valorem Assessment)
- Bridgewater Community Development District (Non-Ad Valorem Assessment)