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.
F.S. 192.0105 provides Taxpayer Rights during the levy, assessment, collection, and enforcement processes of property taxes.
Tourist Development Taxes
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 pursuant to F.S. 125.0104 and applicable county ordinances. 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.