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
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.