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Local Business Tax Receipt Information
Florida Supreme Court defines a business as “the employment or occupation in which a person is engaged to procure a living” and “a business in the trade or commercial sense, once carried on with a view to profit or livelihood” and “that which occupies the time, attention and labor of men for the purpose of profit of improvement.” Business, profession, and occupation does not include the customary religious, charitable, or educational activities or nonprofit religious, nonprofit charitable or nonprofit educational institutions (Sec. 17-16. Definitions).
Please Note: If your business or rental property has furniture, fixtures, and/or equipment, you must pay tangible personal property tax. If you know of or suspect a person or business is evading paying Local Business Taxes, please report it to our office. You can report and remain anonymous.
- Clients can search active, renewable and pending Local Business Tax accounts. If an account status is inactive, the information will not be available online.
- Local Business Tax Receipts not renewed prior to October 1 are delinquent.
- Delinquent local business taxes are payable online and subject to a delinquency penalty of 10% for the month of October, plus an additional 5% penalty for each month of delinquency thereafter.
October 1 = 10% penalty
November 1 = 15% penalty
December 1 = 20% penalty + $10.00 collection fee
January 1 = 25% penalty + $10.00 collection fee
Note: If a state or county certification/license is required per Florida Statute, you will not be able to renew online. View other payment options.
*Florida statute (197.162 (4) extends a payment discount deadline falling on a Saturday, Sunday or holiday to the next working day, if the payment is received in the designated office of the Tax Collector. This statute does not apply to delinquent taxes.