FEES AND EXEMPTIONS


Initial and Yearly Fees

The local business tax for all professionals, occupations, and business is a flat tax rate based on the start date of the business as follows:

Initial and Yearly Fees for Businesses Payment policies
October - March $50.00
April - June $25.00
July - September $12.50

Flea Markets, contact our office at 239.533.6000.

Professional Landscaping Business - additional registration fees apply. Contact our office at 239.533.6000.

A business that is in operation before obtaining a local business tax receipt will be assessed a 25% penalty.

For more information on the local business tax renewal notice, view our local business tax renewal notice insert.


Transfer Fees

The fee for transferring a current local business tax account is 10% of the original fee, with a minimum fee of $3.00 and a maximum fee of $25.00.


Delinquent Fees

Delinquent local business tax accounts are subject to late penalties which are calculated using the corresponding percentages of the base fee (excluding the hazardous waste surcharge):

  • October - 10%
  • November - 15%
  • December - 20%
  • January and later - 25%

Fee Exemptions

The Florida Statutes designate certain exemptions for local business tax fees. An account is still required, but will be established at no cost or for a reduced fee. If you think you qualify for an exemption, please contact the Tax Collector's office at 239.533.6000 to discuss the specific requirements and the amount of the exemption.

Disabled Veterans (application required) 
Senior Citizens, Disabled Persons, and Widows/Widowers with Minor Dependents (application required)
Self-grown Farm Product Sellers
Charitable, Non-Profit, Educational, and Religious Institutions

Specialty Permit Fees Payment policies
Going-out-of-Business or Fire Sale $50.00
Transient Merchant $150.00