Clarification
To clarify a few points raised in the previous posts:
The Tax Collector is, as stated, a Constitutional Officer and is not governed by the Board of County Commissioners. The Tax Collector?s Office operates as a fee office, in that it is funded primarily from the statutorily authorized fees it generates from the services it provides. The largest funding comes from the commissions it receives from the ad-valorem taxes the office collects and distributes to the taxing authorities.
At the end of each fiscal year, the Tax Collector is required to distribute any remaining excess revenue not necessary to operate the office, proportionately to the taxing authorities. This distribution of excess revenue results in a zero balance each October 1. The County is required by statute to provide and advance equal to 1/12th of the estimated commissions, in order to operate the office without disruption from October-November. This advance is returned upon the first scheduled distribution of tax revenues in November.
The annual budget of the Tax Collector is established in two parts:
1) Postage for tax bill mailings is required to be funded by the County.
2) The actual working budget which includes Personal Services (Employee Pay), Operating Expenses and Capital Outlay appropriation categories is approved by the Department of Revenue with a copy being provided to the Board of County Commissioners.
On or before August 1 of each year, the Tax Collector is required to submit her budget to the Florida Department of Revenue in accordance with F.S. 195.087. Tentative budget approval is due back to the Tax Collector with copy to the BCC by September 15 of each year.
Once the budget is approved by the Department of Revenue, a formal request for budget amendment must be submitted and approved by the Department of Revenue for any changes.
Driver?s License ServicesDuring the 2010 legislative session, state lawmakers required the Department of Highway Safety and Motor Vehicles to transfer driver?s license services to Tax Collectors by June 30, 2015.
The Walton County Tax Collector?s Office is scheduled to begin driver?s license services in Spring 2012. This will include both branch offices (Santa Rosa Beach and DeFuniak Springs).
The operational impact of pending driver?s licensing services was certainly a factor in the decision to no longer serve as the issuing authority for Beach Driving Permits. However, the primary concern was cost analysis associated with the processing of applications associated with issuing 150 permits via a lottery. It was determined that this obligatory service offering was in conflict with our strategic priority of Financial Accountability and Stewardship of the tax dollars we are entrusted with.
Please feel free to contact me for additional information at 855-0769 or by e-mail at
godcory@co.walton.fl.us. Or stop by the Red Jeep parked on the beach on any weekend when the water temp reaches 68 degrees and the Pompano are running.