The Local Business Tax fee for all professionals, occupations or business types, is a flat tax rate based on the start date of the business as follows:
October – March $50
April – June $25
July – September $12.50
When a business is sold, the business name changes, or there is a change in location, a transfer fee is due. The fee for transferring a current Local Business Tax account is 10% of the original fee, with a minimum of $3.00 and a maximum of $25.00.
Renewals for Local Business Tax accounts are due and payable each year by September 30. Late fees will be added as follows:
October – $3
November – $4.50
December – $6
January and later – $7.50
BUSINESS TAX RECEIPT or FEE EXEMPTIONS
Florida law allows certain exemptions for Local Business Tax fees. An account is still required and will be established at no cost or for a reduced fee.
The Local Business Tax Exemption Affidavit provides a list of exemptions and must be submitted with your Local Business Tax Application.