The local business tax for all professionals, occupations, or business is a flat tax rate as follows:

Month Business Begins	Fee	Surcharge	Total
October - March	$30.00	$20.00	$50.00
April - June *	$15.00	$10.00	$25.00
July - September ~	$7.50	$5.00	$12.50

* (1/2 yr fee)
~ (1/4 yr fee)

A business that is in operation before obtaining a local business tax receipt will be assessed a 25% penalty.

Local business tax receipts are valid from October 1 of the current year and expire on September 30 of the succeeding year.

Contact the Pollution Prevention P2 Program for additional surcharge information (239) 652-6126 or (239) 652-6131 or at their website: http://lee-county.com/pollution/.