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Any person who wishes to start a business or has an established business from another county must obtain their Lee County local business tax account prior to doing business within Lee County with the exception of specific exemptions. It is the responsibility of the person or business to be sure that all local, state and federal laws and regulations have been complied with in regards to their particular business before obtaining a local business tax account.

Businesses who begin accepting payment for their services after March 31, will pay a prorated fee. A business that is operating before obtaining a local business tax account will be assessed a 25% penalty per Florida Statute 205.053.

In Lee County, a business located within city limits may require both a city business tax account and a county business tax account to operate. If the nature of the business takes employees inside a city limit to conduct business, even though the business establishment is in the county, it may be necessary to obtain a city business tax account also. Currently the cities of Fort Myers, Cape Coral, and Sanibel have a city business tax requirement. Additionally, the Town of Fort Myers Beach requires accounts for selected businesses.

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