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.
OIG Information
St. Johns County Clerk of the Circuit Court and County Comptroller
    Attn: Office of Inspector General
    4010 Lewis Speedway
    St. Augustine, FL 32084
Hotline: (866) 272-4351
Email: fwa@stjohnsclerk.com

OIG Standards
Principles and Standards for Offices of Inspector General
International Standards for the Professional Practice of Internal Auditing (theiia.org)
Commission for Florida Law Enforcement Accreditation Standards

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.

See the Office of Inspector General Organizational Chart here.

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.

Click here to view our Annual Audit Plan.

I. POLICY

The St. Johns County Clerk of the Circuit Court and Comptroller’s (SJC COCC) Fraud, Waste, and Abuse Policy has been established to facilitate the prevention, detection, and reporting of fraud, waste, and abuse involving the SJC COCC and County government.

The policy is designed to:

  • Prevent and detect fraud, waste, and abuse as defined in F. S. 11.45(1).
  • Promote and encourage compliance with applicable laws, policies, procedures, rules, contracts, grant agreements, and best practices.
  • Support efficient and effective governmental operations.
  • Safeguard assets.
  • Enhance the public trust.


II. PURPOSE

This directive provides for the implementation of the SJC COCC’s Fraud, Waste, and Abuse Policy.

III. SCOPE

This directive is applicable to all employees of the SJC COCC and applies to all employees, vendors, consultants, contractors, and all other outside agencies/parties doing business with, or seeking to do business with, the SJC COCC.

The Clerk of the Circuit Court and County Comptroller has authorized the Office of Inspector General (OIG) to make investigations into St. Johns County affairs in the same manner, and under the same policies, as are applied within the SJC COCC to include the administration of oaths, conducting interviews, compelling the production of books, papers, data, and any other evidence material to said inquiry.

IV. DEFINITIONS

A. “Fraud” means to obtain something of value through willful misrepresentation, including, but not limited to, intentional misstatements or intentional omissions of amounts or disclosures in financial statements to deceive users of financial statements, theft of an entity’s assets, bribery, or the use of one’s position for personal enrichment through the deliberate misuse or misapplication of an organization’s resources. See F. S. 11.45(1)(e). This may include, but is not limited to, any dishonest act including forgery or alteration of any document; misappropriation of funds or supplies; improper handling or reporting of money or financial transactions; profiting oneself or others as a result of inside knowledge; destruction or intentional disappearance of records, furniture, fixtures or equipment; accepting or seeking anything of material value from vendors or persons providing services or materials to St. Johns County for personal benefit; and/or any similar or related irregularity.

B. “Waste” means the act of using or expending resources unreasonably, carelessly, extravagantly, or for no useful purpose. See F. S. 11.45(1)(m). This may include the unnecessary incurring of costs resulting from inefficient practices, systems, or controls.

C. “Abuse” means behavior that is deficient or improper when compared with behavior that a prudent person would consider a reasonable and necessary operational practice given the facts and circumstances. The term includes the misuse of authority or position for personal gain. See F. S. 11.45(1)(a). Abuse may include violations and circumventions of laws, rules, contracts, departmental or agency regulations, or best practices, which impair the effective and efficient execution of operations.

V. INVESTIGATIVE RESPONSIBILITIES

A. The OIG has the primary responsibility for investigating all concerns and complaints of fraud, waste, and abuse as defined in this policy. The following procedures are established to assure the effective and efficient administration of this policy, to promote the prevention of fraud, waste, and abuse; enhance accountability in government; and to create an environment in which employees and/or citizens are encouraged and comfortable in reporting suspected violations.

B. The OIG, through the authorization of the Clerk of the Circuit Court and Comptroller, is authorized to make investigations into St. Johns County affairs and for that purpose may administer oaths; take testimony; compel the production of books, papers, records, data regardless of form; and other evidence material to said inquiry.

VI. PROCEDURES

A. Making a Complaint

1. Who May File a Complaint?
Any person may contact the OIG and file a complaint. The OIG may receive complaints from the public, employees, vendors, contractors, and others.

2. Where to File a Complaint?
A complaint may be made directly to the OIG whenever possible. Complaints may be filed in writing, via phone, fax, email or through the web portal as follows:


Report Fraud, Waste, or Abuse

Mailing Address:
Office of Inspector General
4010 Lewis Speedway
St. Augustine, FL 32084
Phone: (866) 272-4351
Email: fwa@stjohnsclerk.com

B. Complainants – Confidentiality, Anonymity, and Whistle-blowers

Many complainants choose to identify themselves and provide contact information that permits the OIG to ask additional questions and follow up with the complainant as needed. The OIG’s ability to follow up and seek additional information is often a significant factor in the outcome. A complainant may request confidentiality; remain anonymous; or be determined to be a whistle-blower under applicable state law. The characteristics of each designation are as follows:

1. Confidentiality – When a complainant requests confidentiality the OIG will protect the identity of the individual to the extent permitted by law. Under state law, confidentiality may be maintained until “the audit or investigation is complete, and the audit report becomes final or when the investigation is no longer active.” See F. S. 119.0713(2)(b).

2. Anonymity – When a complainant remains anonymous, they have not disclosed their identity. The OIG does receive complaints anonymously; however, we highly encourage complainants remaining anonymous to work with the OIG to establish a means of communication, to ensure OIG staff can seek additional information or receive updated information.

3. Whistle-blowers – The law in Florida protects employees from retaliatory or adverse personnel action for disclosing certain information, including, but not limited to, violations of laws that create and present a substantial and specific danger to the public’s health, safety, or welfare and suspected acts of gross mismanagement or gross waste of public funds. These protections are detailed in F. S. 112.3187-.31895. The OIG assesses every complaint for whistle-blower designation eligibility.

C. Information Needed to File a Complaint

1. While each circumstance is different, complainants are asked to provide as much factual information as possible regarding the who, what, when, where, how, and when the law, policy, or procedure was believed to have been violated. This
information may include:

  • Identities of the employees, vendors, contractors, or others potentially involved.
  • Specific actions believed to be fraudulent, wasteful, or abusive.
  • Dates and times of specific actions or observations.
  • Locations where events or actions occurred.
  • Vehicle information such as tag numbers, vehicle make, model, color, and other identifying information such as seals, logos, or supplemental vehicle numbers.
  • Any other material that could help the OIG assess the information provided,
    such as photos, videos, documents, etc.

2. Complainants observing or reporting potential fraud, waste, or abuse should not attempt to conduct an investigation.

3. Where the complainant is an employee of the SJC COCC or the County and is in a supervisory role over the individual(s) or operational area involved, the complainant should compile all relevant information and contact the OIG.

D. What Happens Next

1. Received complaints are documented through an intake process, assessed for jurisdiction, and viability. Complaints result in one of several outcomes which include:

  • Investigation
  • Audit
  • Management Review
  • Referral to another authority
  • Closure with no further action, which typically occurs where the information provided does not reasonably support the allegations.

2. The OIG notifies all complainants in writing, where there is sufficient information to do so, of their complaint’s disposition.

E. Investigations

1. Investigations may take some time depending on complexity and available resources. Complainants are encouraged to remain engaged during the investigation and provide additional information that may be of assistance.

2. While an investigation is active, the OIG may provide interim reports or updates where it is determined that the SJC COCC or the County could take action to mitigate ongoing loss, liability, or mismanagement.

3. Upon completion of an investigation where allegations are substantiated, the OIG will notify the Clerk of the Circuit Court and County Comptroller and the St. Johns County Administrator, as applicable, and such other County officials, as appropriate.

4. Complainants will be apprised in writing concerning the outcome of the investigation.

VII. OFFICE OF INSPECTOR GENERAL (OIG) RESPONSIBILITIES

A. Maintain a Fraud, Waste, and Abuse Hotline, and attempt to secure as much information as possible from the reporting individual.

B. In matters involving viable criminal allegations, the OIG will consult with law enforcement agencies as necessary to coordinate, collaborate, or support those investigations or prosecutions.

C. Evaluate reported conduct pertaining to any departments of the County and such other activities/entities engaged in the expenditure of County funds.

D. Report investigative findings to the County Administrator or Clerk of the Circuit Court and County Comptroller, as applicable, in an interim report. If interim findings are of a countywide nature or are otherwise significant, the Board of County Commissioners may also be notified if any of their personnel are involved.

E. Report any significant findings to the County Administrator, Clerk of the Circuit Court and County Comptroller and Board of County Commissioners, as applicable, in a final report.

F. Self-initiate investigative actions, as appropriate, based upon information received or identified by the OIG.

G. In those instances where the OIG believes it to be in the best interests of the investigation, the OIG has the authority and duty, as applicable, to:

1. Limit employee access and/or gain access to any SJC COCC and St. Johns County premises utilized by Clerk of the Circuit Court and Comptroller, whether owned or rented.

2. Examine, copy and/or remove all or any portion of the contents of any document and equipment.

3. Wherever feasible, notice will be provided in advance to the Clerk of the Circuit Court and Comptroller and the County Administrator.

VIII. EMPLOYEE/MANAGEMENT RESPONSIBILITES

Whenever an employee or manager reasonably believes that fraud, waste, and/or abuse FWA has occurred, or is likely occurring, they shall:

A. Report the suspected activity to the OIG as soon as reasonably possible.

B. Ensure that all information related to the complaint is only discussed with those individuals who have a lawful and legitimate need to know, which may include the OIG, law enforcement, or others associated with conducting the investigation until the investigation is complete.

C. Cooperate with the investigative process by answering questions, furnishing written statements, assuring access to data, volunteering information important to the investigation, etc.

IX. LIMITATION

Nothing in this directive or policy shall be construed to interfere with, limit, restrict or otherwise impair the St. Johns County Clerk of the Circuit Court and County Comptroller Management or any official’s ability to manage, train, assign or discipline their employees.

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 F. S. 744. The Office of Inspector General works in collaboration with the Civil 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 (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 Department 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 Frequently Asked Questions

Why did I get a letter from the Clerk’s Office if I pay my taxes to the Tax Collector? 

F. S. 125.0104 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’s Office.  The Ordinance authorizes the St. Johns Tax Collector to collect the TDT. 

Prior to initiating an audit, the Clerk’s Office 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 Collector’s Office, 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 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
  1. 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.
  1. The employee does not use the transient accommodations for personal purposes; and,
  1. 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.
  1. The employee or representative does not use the transient accommodations for personal purposes; and,
  1. 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 U.S. 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.

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)

St. Johns County Clerk of the Circuit Court and County Comptroller