A local business tax receipt is issued by the Tax Collector on behalf of the Board of County Commissioners for the privilege of operating a business in Lee County.

Anyone providing merchandise or services to the public within the jurisdiction of Lee County, even a one-person company or home-based occupation, must obtain a Lee County business tax account to operate unless specifically exempted.

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

Local business tax account notices are mailed out on or before August to those accounts that have been current in the last year.

Note: By Florida law, it is the responsibility of the business owner to pay their local business tax whether a notice is received or not.

The issuance of local business tax receipts 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 the appropriate regulating agency:

Better Business Bureau: