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Local Business Tax (Formerly Occupational License)

A local business tax receipt is issued by the Tax Collector on behalf of the Board of County Commissioners for the privilege of operating a business in Lee County. Anyone providing merchandise or services to the public within the jurisdiction of Lee County, even a one person company or home based occupation, must obtain a Lee County business tax account to operate unless specifically exempted.

For more information about starting a business in Southwest Florida visit the Lee County Economic Development Office and Southwest Florida Workforce Development Board.

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