Local business tax account notices are mailed out in August to those accounts that have been current in the last year. By Florida law, it is the responsibility of the business owner to pay their local business tax whether a notice is received or not.
Failure to pay the local business tax account subjects the owner to delinquent fees. There is a penalty of 10% for the month of October, plus a 5% for each month thereafter, not to exceed 25% of the cost of the business tax. If payment is not made on the account within 150 days of the initial notice, the business can be subject to civil actions and penalties, including court costs, reasonable attorney fees, additional administrative costs for collection efforts and a penalty of up to $250.