Florida Statute 205 allows for counties and cities to impose taxes for the privilege of engaging in or managing any business, occupation, or profession within their jurisdiction. This tax is administered through the issuance of a local business tax receipt. In order to impose this tax, the local government entity must adopt an ordinance, which outlines the amount of the tax, method of computation, and other requirements. Additionally, the local ordinance and Florida Statute 205 include exemptions and other important information.

The Lee County Board of County Commissioners adopted Ordinance 07-02 on February 13, 2007, making the Tax Collector's office responsible for the administration, collection and distribution of business tax receipts for the county.

The issuance of local business taxes does not eliminate any city or state requirement as it relates to the regulation of businesses or professions. In addition, it does not guarantee the quality of work or how business is conducted. Individuals having difficulties with a business' performance and/or the quality of work should contact an appropriate regulating agency.