Is a Florida county tax collector a 'revenue officer' under § 790.25(3)(d), allowing open carry of a firearm without a concealed-carry license?

Plain-English summary

State Attorney Phil Archer of the 18th Judicial Circuit asked the Florida AG two questions arising out of an investigation into a Seminole County tax collector. The tax collector had issued FBI-style metallic badges to himself and his staff, driven a private car with a dashboard strobe light, and confronted a private motorist near her home in cargo shorts and a tactical-style vest. The State Attorney's office had already concluded that the tax collector did not violate the criminal statutes on unlawful use of badges (§ 843.085(1)) or false personation of an officer (§ 843.08). The tax collector had also adopted an "open carry" firearms policy on the theory that he was a "revenue officer" under § 790.25(3)(d).

Senior Assistant Attorney General Teresa L. Mussetto declined to answer the badge question. Section 16.01(3) limits the AG's opinion authority to questions of law relating to a requesting officer's "official duties." Because the State Attorney had already concluded that the criminal statutes had not been violated, there was no live legal question for the AG to address.

On the open-carry question, the AG provided informal observations. Section 790.25(3)(d) exempts certain officers from the open-carry prohibition (§ 790.053) and the concealed-carry licensing requirement (§ 790.06): sheriffs, marshals, prison or jail wardens, police officers, Florida Highway Patrol officers, game wardens, "revenue officers," forest officials, special officers under chapter 354, and "other peace and law enforcement officers and their deputies and assistants." Reading "revenue officers" alongside the rest of the list, the AG concluded the term referred to the same general class as the other entries: peace and law enforcement officers. Each of the enumerated examples (sheriff, marshal, FHP officer, game warden, prison warden, etc.) is a sworn officer with arrest powers. The "revenue officer" entry was meant to capture sworn revenue agents like those in the Division of Alcoholic Beverages and Tobacco, who under section 20.165(9)(a)-(b) must meet the qualifications of a law enforcement officer under section 943.13.

Florida county tax collectors do not fit that pattern. Section 197.413 lets a tax collector levy on property and obtain payment from third-party debtors holding a delinquent taxpayer's property, but that is administrative tax-collection authority, not law enforcement. A tax collector is not a "law enforcement officer" under section 943.10(1) (the definition does not include them), is not vested with arrest authority, and does not have crime-prevention or criminal-law-enforcement duties. So the section 790.25(3)(d) "revenue officer" exception does not apply, and a county tax collector who openly carries a firearm without a CCW permit is not exempt from the open-carry prohibition in section 790.053.

Currency note

This opinion was issued in 2018. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

In particular, Florida's open-carry framework has continued to evolve. Anyone relying on this opinion's conclusion should verify the current text of section 790.25(3)(d) and check for any later AG opinions or appellate cases interpreting "revenue officer."

Background and statutory framework

Florida law generally prohibits open carry of firearms (§ 790.053) and requires a license to carry a concealed firearm (§ 790.06). Section 790.25(3)(d) creates an exception for certain officers, listing them by category: sheriffs, marshals, prison or jail wardens, police officers, Florida Highway Patrol officers, game wardens, revenue officers, forest officials, special officers under chapter 354, and "other peace and law enforcement officers and their deputies and assistants and full-time paid peace officers of other states and of the Federal Government."

The interpretive question is the meaning of "revenue officers." The term is undefined in chapter 790. The AG applied the canon of ejusdem generis (or, in this opinion's framing, the canon that ambiguous words take their meaning from the surrounding list). Each of the enumerated examples is a sworn law enforcement or peace officer with arrest powers, defined by other Florida statutes:

• Sheriffs are authorized to make arrests; section 901.04 directs that arrest warrants "shall be directed to all sheriffs of the state."
• Marshals (state fire marshal agents) have the same authority to serve summonses, make arrests, carry firearms, and make searches as sheriffs (§ 633.116).
• Wardens are designated law enforcement officers under § 790.001(8)(d).
• Florida Highway Patrol officers are statutorily "conservators of the peace and law enforcement officers of the state" (§ 321.05).
• Game wardens are "constituted peace officers" with police powers under § 379.3311.
• Special officers under chapter 354 have arrest powers and may carry weapons "for the reasonable purpose of their offices" (§ 354.02).
• Forest officials are law enforcement officers under § 570.65.
• Department of Agriculture and Consumer Services revenue agents in the Division of Alcoholic Beverages and Tobacco are required to meet section 943.13 law enforcement qualifications (§ 20.165(9)(a)-(b)).

A county tax collector serves under section 197.413, which gives the collector authority to seize property of delinquent taxpayers via judicial process. There is no Florida statute that designates the tax collector or the collector's deputies as a peace officer or law enforcement officer. Section 943.10(1) defines "law enforcement officer" as someone "elected, appointed, or employed full time by any municipality or the state or any political subdivision thereof; who is vested with authority to bear arms and make arrests; and whose primary responsibility is the prevention and detection of crime or the enforcement of the penal, criminal, traffic, or highway laws of the state." A tax collector's primary responsibility is none of those.

The criminal statutes cited by the State Attorney (§§ 843.08, 843.085(1)) regulate false personation of an officer and unlawful use of badges. The State Attorney had concluded those did not apply, but that conclusion did not transform the tax collector into an officer authorized for open carry. The two questions were independent.

Common questions

Q: Can a Florida county tax collector carry a concealed firearm with a CCW permit?
A: Yes, like any other private citizen. The opinion did not address whether tax collectors hold private CCW permits; it only addressed whether they qualify for the section 790.25(3)(d) exception. A tax collector with a valid CCW permit can carry concealed under section 790.06 just as any other Florida licensee can.

Q: Can a Florida county tax collector openly carry a firearm at all?
A: Generally no, under section 790.053, with the same narrow statutory exceptions any private citizen has (such as while engaged in fishing, camping, or hunting, with proper licensing where required). The "revenue officer" exception in section 790.25(3)(d) does not apply. Sworn deputies of the tax collector who are also certified law enforcement officers under chapter 943 are a separate analysis.

Q: Did the AG say the tax collector's badges were illegal?
A: No. The AG declined to answer that question because the State Attorney had already concluded the badge use did not violate the criminal statutes. The AG can only opine on legal questions related to a requesting officer's official duties; once the criminal-law question was answered, there was no further legal question for the AG.

Q: Who counts as a "revenue officer" under section 790.25(3)(d)?
A: The opinion's reading suggests the term covers sworn revenue agents, like the Division of Alcoholic Beverages and Tobacco enforcement officers under section 20.165(9), who carry arrest powers and meet section 943.13 law enforcement qualifications. It does not cover purely administrative revenue officials like county tax collectors.

Q: Could the Legislature amend section 790.25(3)(d) to include county tax collectors?
A: That is a policy question the opinion does not address. The opinion is a statutory-interpretation answer about the current text. Legislative change is a separate path.

Citations

Constitution and statutes:

• Art. V, §§ 3, 4, Fla. Const.
• §§ 16.01(3), 197.413, 197.413(9), Fla. Stat. (2018)
• §§ 790.001(8)(d), 790.053, 790.06, 790.25(3)(d), Fla. Stat. (2018)
• §§ 843.08, 843.085(1), Fla. Stat. (2018)
• §§ 943.10(1), 943.13, 901.04, 901.15, Fla. Stat. (2018)
• §§ 20.165(9)(a),(b), 321.05, 354.02, 379.3311, 570.65, 633.116, Fla. Stat. (2018)

Source

• Landing page: https://www.myfloridalegal.com/ag-opinions/open-carry-of-firearms-by-county-tax-collector
• Original PDF: https://www.myfloridalegal.com/print/pdf/node/8019

Original opinion text

The Honorable Phil Archer

State Attorney

Eighteenth Judicial Circuit of Florida

Post Office Box 8006

Sanford, Florida 32772-8006

Dear Mr. Archer:

You have written to request a formal opinion regarding the following questions:

1. (a) May a County Tax Collector issue a metallic badge that is similar in design, size, color, material, and manner of wearing to those worn by law enforcement officers, to both himself/herself and members of his/her staff?

(b) If yes, may a County Tax Collector, or a member of his/her staff, wear said badge when not engaged in the performance of his/her official duties?

2. Does a County Tax Collector constitute a “revenue officer” under section 790.25(3)(d) such that he/she, or his/her deputies and assistants, may openly carry a firearm?

Attorney General Pam Bondi has asked me to respond to your letter.

Issuance and Wearing of Metallic Badges by County Tax Collector

You advise that your first question stems from information learned through your office’s review of a Seminole County Sheriff’s Office investigation regarding a traffic complaint by a private citizen. This involved an incident in which the county tax collector, driving a privately owned vehicle with an illuminated white strobe light on its dashboard, allegedly followed a motorist into her subdivision, ultimately pulling his vehicle in behind hers. At that point, the tax collector reportedly approached the motorist at the driver’s side window after she exited her vehicle, and admonished the motorist for “driving like a bat out of hell.” The driver indicated that the tax collector was wearing cargo shorts, a jacket, a tactical style vest “similar to that worn by law enforcement,” and a lanyard displaying a badge which was “metallic, round at the bottom with an eagle…design at the top, and similar to that of a Federal Bureau of Investigation badge.” It was later determined that the tax collector had issued badges in this design to himself and to various members of his staff.

You further advise that your office “reviewed the investigation submitted by the Seminole County Sheriff’s Office” and determined that the incidents described, and the tax collector’s behavior, did “not violate the letter of the criminal laws” addressing the Unlawful Use of Badges or Other Indicia of Authority (section 843.085(1), Florida Statutes (2018)), or False Personation [of an Officer] (section 843.08).

On that basis, with respect to this first question, we regret that we are unable to assist with your inquiry. The authority of the Attorney General to provide legal opinions is specified in section 16.01(3), which provides:

“Notwithstanding any other provision of law, [the Attorney General’] shall, on the written requisition of the Governor, a member of the Cabinet, the head of a department in the executive branch of state government, the Speaker of the House of Representatives, the President of the Senate, the Minority Leader of the House of Representatives, or the Minority Leader of the Senate, and may, upon the written requisition of a member of the Legislature, other state officer, or officer of a county, municipality, other unit of local government, or political subdivision, give an official opinion and legal advice in writing on any question of law relating to the official duties of the requesting officer.”

(Emphasis added). Consistent with these constraints, because you have already determined that the letter of the criminal statutes you enforce has not been violated by the behavior exhibited by the tax collector, this office must decline to address your question regarding the authority of the tax collector to issue such badges to himself and to his staff, and to wear such badges when not engaged in official duties.

“Open Carry” of Firearms by County Tax Collector and Deputy Tax Collectors

With respect to your second question, however, you indicate that the county tax collector has also adopted a firearm “open carry” policy for himself and designated deputy tax collectors, maintaining that this is authorized under the “revenue officer” exception contained in section 843.085(1). This raises the second issue you pose, regarding whether “an elected County Tax Collector constitute[s] a ‘revenue officer’ for purposes of the permissible open carry of a firearm in the State of Florida[.]” Since your question implicates your stated concerns as a State Attorney regarding a law you are charged to enforce, we provide these informal observations for your consideration.

Section 790.25(3)(d), Florida Statutes, provides that certain law enforcement officers and peace officers—including “revenue officers”—may lawfully own, possess, and use firearms for lawful purposes. Although, as you observe, the phrase “revenue officer” is not separately defined in chapter 790, the meaning of the phrase is unambiguous when construed to be of the same kind, class, or nature as the “other peace and law enforcement officers” described in section 790.25(3)(d). A “peace officer” is a “civil officer (such as a sheriff or police officer) appointed to maintain public tranquility and order.”[1] A “law enforcement officer” is “any person who is elected, appointed, or employed full time by any municipality or the state or any political subdivision thereof; who is vested with authority to bear arms and make arrests; and whose primary responsibility is the prevention and detection of crime or the enforcement of the penal, criminal, traffic, or highway laws of the state.”[2]

Consistent with these meanings, section 790.25(3)(d) provides:

“3) LAWFUL USES.—The provisions of ss. 790.053 and 790.06 do not apply in the following instances, and, despite such sections, it is lawful for the following persons to own, possess, and lawfully use firearms and other weapons, ammunition, and supplies for lawful purposes:

• • *

(d) Sheriffs,[3] marshals,[4] prison or jail wardens,[5] police officers,[6] Florida highway patrol officers,[7] game wardens,[8] revenue officers,[9] forest officials,[10] special officers appointed under the provisions of chapter 354,[11] and other peace and law enforcement officers and their deputies and assistants and full-time paid peace officers of other states and of the Federal Government who are carrying out official duties while in this state[.]”

It thus appears, from examining each of these enumerated exceptions, that the exemption in subsection (3)(d) from compliance with the “open carrying of weapons” provisions of section 790.053 and the “concealed weapon or firearm” provisions of section 790.06 is intended to apply to law enforcement and peace officers, with certain such officers having been described by the Legislature in an illustrative, but inexhaustive, list.

However, nothing in section 197.413, Florida Statutes, or in other statutory provisions relevant to the tax collector’s responsibilities, suggests that county tax collectors act as “law enforcement officers” or “peace officers” in fulfilling their statutory duties. While county tax collectors are authorized to levy on property subject to unpaid tax liens using the judicial process outlined in section 197.413, that section provides, in pertinent part, that, when “any tax warrant is levied upon any debtor or person holding property of the taxpayer, the debtor or person shall pay the debt or deliver the property of the delinquent taxpayer to the tax collector levying the warrant, and the receipt of the tax collector shall be complete discharge to that extent of the debtor or person holding the property.”[12] Therefore, a tax collector—who is not acting as an authorized law enforcement officer or peace officer in fulfilling his or her duties—would not fall within the “revenue officer” exception provided by section 790.25(3)(d), and would not otherwise be exempt, as a tax collector, from the statutory proscriptions which apply to individuals carrying weapons (either openly, or concealed).

Based on the foregoing, it would appear that county tax collectors do not fall within the “revenue officer” exception to the prohibitions regarding carrying a firearm set forth in section 790.25(3)(d). I trust that these informal comments may be useful to you.

Sincerely,

Teresa L. Mussetto

Senior Assistant Attorney General

TLM/tsh

[1] Black's Law Dictionary (10th ed. 2014).

[2] § 943.10(1), Fla. Stat. (2018).

[3] Sheriffs are authorized to conduct arrests; in fact, § 901.04, Florida Statutes, mandates that arrest warrants “shall be directed to all sheriffs of the state.”

[4] The term “marshal” may refer to a law-enforcement officer “with duties similar to those of a sheriff,” or to a judicial officer who, among other responsibilities, must provide court security. See Black's Law Dictionary (10th ed. 2014); see also art. V, §§ 3, 4, Fla. Const. With respect to the State Fire Marshal, his or her agents “have the same authority to serve summonses, make arrests, carry firearms, and make searches and seizures, as the sheriff or her or his deputies, in the respective counties where such investigations, hearings, or inspections may be held.” § 633.116, Fla. Stat. (2018).

[5] Wardens in Florida are law enforcement officers. See § 790.001(8)(d), Fla. Stat. (2018) (“’Law enforcement officer’ means: …(d) An employee of the state prisons or correctional systems who has been so designated by the Department of Corrections or by a warden of an institution”); Fla. Admin. Code R. 33-208.001(1)(a) (“Designation as Law Enforcement Officers. (a) The following officers and employees of the Department of Corrections are designated as law enforcement officers:…wardens of all institutions and community facilities”).

[6] In 1974, the phrase “police officer” was replaced with “law enforcement officer” in ch. 943, Fla. Stat. A police officer is defined as a “law-enforcement officer responsible for preserving public order, promoting public safety, and preventing and detecting crime.” Black's Law Dictionary (10th ed. 2014).

[7] Florida Highway Patrol officers are “conservators of the peace and law enforcement officers of the state[.]” § 321.05, Fla. Stat. (2018).

[8] Florida Fish and Wildlife Conservation Commission officers are “constituted peace officers[.]” § 379.3311 (enumerating the police powers of the commission and its agents).

[9] Employees tasked with revenue collection for the Division of Alcoholic Beverages and Tobacco and serving as law enforcement officers “must meet the qualifications for employment or appointment as a law enforcement officer set forth under s. 943.13 and must be certified as a law enforcement officer by the Department of Law Enforcement under chapter 943. Upon certification, each law enforcement officer is subject to and has the same authority as provided for law enforcement officers generally in chapter 901 and has statewide jurisdiction. Each officer also has arrest authority as provided for state law enforcement officers in s. 901.15. Each officer possesses the full law enforcement powers granted to other peace officers of this state, including the authority to make arrests, carry firearms, serve court process, and seize contraband and the proceeds of illegal activities.” § 20.165(9)(a),(b), Fla. Stat. (2018).

[10] See § 570.65 (“Department of Agriculture and Consumer Services, law enforcement officers”).

[11] The powers of a special officer under ch. 354 include the power to make arrests and the power to carry weapons for the reasonable purpose of their offices. See § 354.02, Fla. Stat. (2018) (“Powers.—Each special officer shall have and exercise throughout every county in which the common carrier for which he or she was appointed, shall do business, operate, or own property, the power to make arrests for violation of law on the property of such common carrier, and to arrest persons, whether on or off such carrier’s property, violating any law on such carrier’s property, under the same conditions under which deputy sheriffs may by law make arrests, and shall have authority to carry weapons for the reasonable purpose of their offices.”).

[12] § 197.413(9), Fla. Stat. (2018) (Emphasis added).