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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.

• 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, 2012 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