Business Tax Receipts

A Business Tax Receipt (formerly called business registration certificate and occupational license) is issued by the Tax Collector for the privilege of engaging in any business, occupation or profession. Anyone providing merchandise or services to the public, even through a one-person company or home-based occupation, must obtain a Business Tax Receipt.

Leon County adopted the Local Business Tax  on  May 16, 1972, and Pursuant to Leon County Ordinance, the Tax Collector is authorized to collect and administer this tax. The Tax Collector is not responsible for regulating how a business is conducted or the quality of work a business provides. The Tax Collector's duty is to administer the tax by enforcing the statutes and county ordinance, and by collecting fees and issuing tax receipts.

Business Tax Receipts expire September 30 of each year and may be renewed on or after August 1 of each year. On October 1, they are delinquent and subject to penalties each month thereafter. New business tax receipts are issued at any time during the year and are prorated April 1.

Businesses that are operating before obtaining a receipt are assessed a 25% penalty (Florida Statute 205.053). In addition, any person who continues to engage in any business, occupation or profession and who does not renew or obtain the Business Tax Receipt within 150 days of initial notice, or by February 1, is subject to an additional penalty up to $250.00 per year for each category type.

To acquire a Business Tax Receipt you must complete an application form and obtain zoning approval according to the type of business. In addition to a county Business Tax Receipt, a business may be required to obtain a state or city license before the business begins. Proof of the state or city license (which may include letter of competency, permit, proof of inspection, etc.) must be presented before a county Business Tax Receipt is issued. Please refer to Business Tax Receipt listing.

The fee for a Business Tax Receipt is determined by the new business date, application date and the number of business activities. The minimum fee is $25 per business activity. If additional fees or documentation are required, the applicant will be notified prior to the Business Tax Receipt being issued.

It is the responsibility of the business owner to report to the Tax Collector's Office a change of address, name change, ownership transfer or closure of the business.