By authority of the Constitution of the State of Florida, Article VIII, Section 1, (d), “…the Clerk of the Circuit Court (Clerk) shall be the ex-officio clerk of the Board of County Commissioners (BOCC), auditor, recorder, and custodian of all county funds.” The Constitution of the State of Florida, Article V, Section 16, also specifies that the Clerk of the Circuit Court shall have the duties quoted above.

The St. Johns County Clerk of the Circuit Court and County Comptroller (COCC) established the Office of Inspector General (OIG) to fulfill the responsibilities of investigative services and audit activities. The scope of the OIG’s authority includes any operation under the direction of the BOCC.

Mission Statement

The mission of the Office of Inspector General is to promote integrity, efficiency, and accountability within St. Johns County Government and the Clerk of the Circuit Court and Comptroller, through independent and objective audits, investigations, reviews, and outreach.

Contact Information

Hotline: (866) 272-4351

Address:
SJC Clerk of Court & Comptroller
Attn: Office of Inspector General
4010 Lewis Speedway
St. Augustine, FL 32084

Email: fwa@stjohnsclerk.com

Audit Unit

Pursuant to the legal authority and responsibility cited above, the Clerk of the Circuit Court (Clerk) has established the Office of Inspector General to fulfill the responsibilities of the office as they relate to investigations and auditing functions. 

The Inspector General is the chief audit executive for the Clerk.  The Inspector General, in the discharge of their duties, is authorized by the Clerk to engage in the following:

• Conduct audits of operations under the direction of the BOCC as defined above.
• Provide audit consulting services for operations under the direction of the Clerk of the Circuit Court.
• Report significant issues related to the processes for controlling the activities of the BOCC’s operations, including potential improvements to those processes, and provide information concerning such issues through resolution.
• Perform other duties as required by the Florida Statutes and other laws.

The OIG is also charged with fulfilling statutory audit responsibilities for Guardianships and Tourist Development Tax Revenue.

Guardianships

The Clerk of the Circuit Court has the statutory responsibility to audit, review, and monitor guardianship reports filed within the 7th Judicial Circuit and advise the court as to its findings pursuant to Florida Statutes, Chapter 744. The Office of Inspector General works in collaboration with the Probate Division to fulfill the statutory requirements and augment the Court’s oversight. Upon conclusion of Probate’s initial review of inventories and audits filed, if it is determined further review is appropriate, the filing will be referred to the Office of Inspector General for an Enhanced Audit.

Tourist Development Tax

Tourist Development Tax (TDT) strengthens our local economy by supporting the St. Johns County tourism industry.  Anyone who offers short term rentals (six months or less) is required to collect Tourist Development Tax from the guest when rent or accommodation charges are collected. In St. Johns County, the TDT is charged at a rate of 5% of total taxable rental receipts. It is an add-on tax and must be paid in addition to state sales tax.  If you accept any form of compensation in lieu of rent, the tax would be based upon the fair market value of the compensation.

St. Johns County Ordinance No. 1986-72, as amended, delegates the authority to audit and enforce the local collection of TDT to the St. Johns County Clerk of Courts. 

TDT Forms and Documents

Taxpayer Bill of Rights – Florida Dept. of Revenue – Taxpayer’s Bill of Rights and Taxpayer Rights Advocate (floridarevenue.com) AND Chapter 213 Section 015 – 2024 Florida Statutes – The Florida Senate (flsenate.gov)

TDT FAQ

Why did I get a letter from the Clerk of Courts if I pay my taxes to the Tax Collector? 

Section 125.0104 of the Florida Statutes authorizes counties to adopt an ordinance providing for the Tourist Development Tax to be locally collected and administered.  The ordinance shall designate the local official to whom the tax shall be remitted and that official’s powers and duties.

St. Johns County Ordinance No. 1986-72, as amended, delegates the authority to audit and enforce the TDT collections to the St. Johns County Clerk of Courts.  The Ordinance authorizes the St. Johns Tax Collector to collect the TDT. 

Prior to initiating an audit, the Clerk of Courts Division of Inspector General will send a letter to the taxpayer informing them of an upcoming audit.  Additional notifications and information will also be provided related to the audit process.

I received an Audit Letter, what happens next?

After an audit letter is sent out to the taxpayer, a member of the Inspector General’s audit team will contact you, via phone if possible, to schedule the audit start date and answer any questions you may have.

The audit will begin no earlier than 60 days after the audit letter is sent out. 

About two weeks prior to the scheduled audit start date, we will mail or email (if available) a copy of the Pre-Audit Survey, a list of the required audit documents, and a Power of Attorney form.  These forms are also available in the forms section of this webpage.

The completed forms should be uploaded using the secure site provided in your audit documentation.   Note that due to the confidentiality of the Tourist Development Tax data, each taxpayer will be issued a unique link for uploading documents.  To obtain your unique link, please email us at OIGTDT@stjohnsclerk.com or call us at 904-819-2500.

About one week prior to the audit, we will contact you by phone to go over the Pre-Audit survey and any other information provided.  We will explain the purpose and scope of the audit, gain an understanding of your business, and answer any additional questions you may have. 

During the audit process, we may contact you for additional information or clarification and/or perform site visits as applicable.

At the conclusion of the audit we will issue an audit report which will detail any findings.  If any taxes are due, we will detail how the amount due was calculated.  You will be directed to the Tax Collector for payment of taxes, interest, or penalties due. 

You are always welcome to contact our office with any questions at any time during the audit process.

I didn’t do anything wrong, why am I being audited?

As part of our audit process, we randomly sample and select TDT accounts for auditing.  This is to ensure that tourist development taxes are appropriately collected and remitted throughout the county.  All returns are subject to an audit.

What records do I need to keep?

All records that substantiate transient rentals including guest checks, general ledgers, sales tax payments, Federal income tax returns, etc. All tourist development tax records must be kept and maintained for three years and made available for audit at the place of business. Any records located outside the county must be returned to the audit site prior to an audit.

What is Tourist Development Tax (TDT)?

The Tourist Development Tax (also referred to as tourist tax, bed tax or resort tax) is a 5% charge on the revenue from rentals of six months or less. This tax is in addition to the state sales tax. The state sales tax is sent to the Florida Department of Revenue. The local Tourist Development Tax is sent to the St. Johns County Tax Collector.

What is taxable under Tourist Development Tax (TDT)?

The 5% TDT applies to rental charges or room rates. This includes any charge or surcharge for the use of items or services that are required to be paid as a condition of the use or possession of a short-term rental (rental of six months or less).

Such charges, even if paid to third parties, include but are not limited to:
Rental rate
Cleaning charges
In room safe charges
Pet Fees
Roll-a-way Beds
Administration fees
Registration fee
Resort fees
Electricity charges if not included in rent
Golf transfer/membership fees
Community Association application fees
Amenity fees
Membership dues
Maintenance fees
Peace of Mind (Damage) Insurance Policies
Cleaning fees or electricity charges (a reasonable cap) withheld from Security Deposit

Who is responsible for paying the Tourist Development Tax (TDT)?

The property owner is responsible for remitting the TDT.  According to Florida Administrative Code (FAC) 12A-1.061, “Even though a written agreement exists between the agent, representative, or management company and the property owner, the property owner remains responsible for the tax obligation in the event the agent, representative, or management company fails to collect or remit the tax due to the proper taxing authority and the taxing authority is unable to collect the applicable tax from the agent, representative, or management company.”

Please note that in St. Johns County, online platforms such as AirBNB and VRBO do NOT remit the TDT to the Tax Collector.  It is your responsibility as the owner to register and pay your Tourist Development taxes each month.

You may register by visiting the Tax Collector’s website at TOURIST DEVELOPMENT TAX – St. Johns County Tax Collector (sjctax.us)

Where do I pay my Tourist Development Tax (TDT)?

Your TDT taxes, interest, and penalties can be paid by logging into your TDT account with the St. Johns County Tax Collector at St. Johns County (stjohnstax.us). 

Alternatively, you may send your check, payable to St Johns County Tax Collectors Office to P.O. Box 9001 St Augustine, FL 32085.  If paying by check, be sure to include your TDT account number. 

Tax Exempt Transactions – What documentation do I need to retain?

Each exemption type has specific records to be retained in support of the exemption. If copies are not retained, the exemption will be disallowed, and is subject to audit assessment.

The rules governing tax exemption on transient rental transactions may include one or more of the following:

12A-1.061 FAC (Rentals, Leases, and Licenses to Use Transient Accommodations)

12A-1.038 FAC (Consumer’s Certificate of Exemption; Exemption Certificates)

12A-1.0015 FAC (Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats)

TIP No: 11A01-05 FDOR

For comprehensive details, other exemption types, and rulemaking authority see full governing rules.

The Florida Administrative Code can be accessed by visiting Dept. 12: Department of Revenue – Florida Administrative Rules, Law, Code, Register – FAC, FAR, eRulemaking (flrules.org)

The information below is a brief overview of the necessary requirements for each type.

Military Personnel on Active Duty

Rental charges or room rates paid by military personnel currently on active duty and present in the community under official orders are exempt. This includes rental charges or room rates for transient accommodations paid by military personnel while traveling to a destination designated by their official orders.

The exemption does NOT include rental charges or room rates for transient accommodations paid by military personnel that are in the community, but are not under official orders to be present in the community.

To qualify for this exemption, military personnel must present either of the following documents to the owner or owner’s representative of the transient accommodation.

1. A copy of the official orders supporting the active duty status of the military personnel and making it necessary to occupy the transient accommodation; OR

2. A copy of an overflow certificate issued to military personnel on active duty status by any unit of the U.S. Armed Services.

To authenticate that the Military personnel is currently on Active Duty and present in the community under official orders; the Dealer is required to retain a copy of the military personnel’s official orders or a copy of an overflow certificate in support of the military personnel’s active duty exemption.

It is not required that an official military ID be presented and kept on record; however, the personnel must prove that they are military personnel and the Dealer, in good faith, must verify this. Therefore, the military personnel should present their ID.

Employees of the Federal Government or its Agencies

Employees of the federal government or its agencies are exempt from tax on rental charges or room rates for transient accommodations, even though the employee may be reimbursed by the federal government or its agencies, only when:

1. The federal government or its agencies pays the rental charges or room rates directly to the owner or the owner’s representative of the transient accommodations or reimburses the employee for the actual rental charges or room rates.

2. The employee does not use the transient accommodations for personal purposes; and,

3. The employee provides the owner or the owner’s representative of the transient accommodations with the proper documentation.

To authenticate that the Federal Government or its Agency employees are in pursuit of its employer’s affairs; the Dealer is required to retain a copy of the Federal Government or its Agency employees Exemption Certificate.

The United States Government is not required to hold a Consumer’s Certificate of Exemption (Form DR-14) to make tax-exempt purchases and rentals.

Employees of governmental units other than the federal government or its agencies: i.e., state, county, city, or any other political subdivision of the state that holds a Consumer’s Certificate of Exemption (Form DR-14) issued by the Department are exempt from tax on rental charges or room rates for transient accommodations only when:

1. The rental charges or room rates are billed directly to and paid directly by the governmental unit or the exempt organization.

2. The employee or representative does not use the transient accommodations for personal purposes; and,

3. The employee or representative provides the owner or the owner’s representative of the transient accommodations with proper documentation.

Rental charges or room rates paid with personal funds of any employee of a governmental unit, other than the federal government or its agencies, are subject to tax.

To properly document the exemption for employees of governmental units (i.e., state, county, city, or any other political subdivision of the state) the Dealer is required to retain a copy of the valid Consumer’s Certificate of Exemption (Form DR-14) issued by the Florida Department of Revenue, and a copy of the face of the governmental unit exempt organizations “P-Card.” When the selling dealer cannot copy the “P-Card,” the dealer must retain the Consumer’s Certificate of Exemption number, the account number, cardholder’s name, and the expiration date of the “P-Card.”

Foreign Diplomats

Sales to foreign diplomats, consular officers, consular employees, and members of their families are entitled to certain sales tax exemptions or limitations determined by the United States Department of State when the United States Department of State has determined that the foreign nation represented has a treaty with the United States that exempts United States diplomats, consular officers, consular employees, and members of their families from the foreign country’s similar state and local sales taxes.

Foreign diplomats and consular personnel seeking an exemption from Florida sales tax must personally present to the vendor at the time of purchase a tax exemption card issued to the individual by the United States Department of State. The tax exemption card will set forth the terms of the sales tax exemption to which the individual is entitled and will serve as the seller’s authority to allow the specific sales tax exemption as provided on the card to the named person whose photograph appears on the card.

To properly document the exemption, the Dealer must retain a copy of both sides of the tax exemption card containing the animal image representing the level of exemption.

Full-Time Students

Full-time students enrolled in an institution offering postsecondary education who reside in transient accommodations are exempt from the taxes imposed on transient accommodations.

A written declaration of an appropriate official of the student’s institution reflecting that the student named in the declaration is a full-time student of the institution is proof of the student’s full-time enrollment. A written declaration of an appropriate official from the educational institution declaring the student is a full-time student is considered proof.

A copy of the written declaration must be retained by the Dealer.

Sales made to exempt entities other than governmental units

An entity that holds a valid Consumer’s Certificate of Exemption (Form DR-14) issued by the Florida Department of Revenue may extend a copy of its certificate to the selling dealer to purchase or rent taxable property, admissions, or services used for its authorized tax-exempt purpose in lieu of paying sales tax.

Purchases of property, admissions, or services used for the entity’s authorized tax-exempt purposes must be made with the purchasing entity’s funds and may not be made with personal funds of the purchasing entity’s authorized representative.

The Dealer is required to retain a copy of the valid Consumer’s Certificate of Exemption (Form DR-14) issued by the Florida Department of Revenue, and a copy of the proof of payment identifying the entity as named on the exemption certificate. The form of payment must be in the name of the organization granted the exemption. Rental charges or room rates paid with personal funds are subject to tax.

An exemption certificate granted by any other state, District of Columbia, or territory of the United States to the selling dealer is not sufficient to make tax-exempt purchases or rentals in Florida.

The fact that an entity holds an exemption from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, is not sufficient to make tax exempt purchases or rentals in Florida. See rule 12A-1.061 FAC.

Do I have to collect tax from friends and relatives who stay at my rental property?

If you collect rent from them, or accept any other form of compensation in lieu of rent, you are required to collect and remit the tax based upon the amount of rent received or upon the fair market value of the compensation received in lieu of rent.

Due to the confidentiality of the Tourist Development Tax data, each taxpayer will be issued a unique link for uploading documents.  To obtain your unique link, please email us at OIGTDT@stjohnsclerk.com or call us at 904-819-2500.

TDT Resources

St. Johns County TDT-related Ordinances  

https://stjohnsclerk.com/records/board-records/county-code-of-ordinance/

1986-72
1988-27
1991-44
1992-18
1998-32
2009-62
2010-2
2010-12
2010-13
2011-31
2019-24
2021-23
2021-43

Chapter 125, Florida Statutes

Chapter 212, Florida Statutes

Chapter 213, Florida Statutes

Florida Administrative Code – Department of Revenue Division 12

Florida Administrative Code – Department of Revenue Division 12A: Sales and Use Tax

Tax Collector website

City of St. Augustine (note some taxpayers must be registered with City of St. Augustine in addition to the St. Johns County Tax Collector) FAQs • Do Short Term Rentals need to be registered with the (citystaug.com)

St. Johns County Code Enforcement (note some taxpayers must be registered with St Johns County in addition to the St. Johns County Tax Collector) Short Term Vacation Rentals – St. Johns County (sjcfl.us)

OIG Standards

• Association Inspectors General Green Book AIG-Principles-and-Standards-Effective-7.1.2024pdf.pdf (inspectorsgeneral.org) 
• The Institute of Internal Auditors (IIA) Internal Professional Practice Framework (IPPF) – Red Book International Standards for the Professional Practice of Internal Auditing (theiia.org)
• Commission for Florida Law Enforcement Accreditation Standards – Florida Accreditation (flaccreditation.org)