FEES AND EXEMPTIONS

Initial and Yearly Fees

The local business tax for all professionals, occupations, and business is a flat tax rate based on the start date of the business as follows:

• Flea Markets: contact our office at 239.533.6000.
• Professional Landscaping Business: additional registration fees apply. Contact our office at 239.533.6000.

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

For more information on the local business tax renewal notice, view our local business tax renewal notice insert.

Transfer Fees

The fee for transferring a current local business tax account is 10% of the original fee, with a minimum fee of $3.00 and a maximum fee of $25.00.

Delinquent Fees

Delinquent local business tax accounts are subject to late penalties which are calculated using the corresponding percentages of the base fee (excluding the hazardous waste surcharge):

1. October - 10%
2. November - 15%
3. December - 20%
4. January and later - 25%

Fee Exemptions

The Florida Statutes designate certain exemptions for local business tax fees. An account is still required but will be established at no cost or for a reduced fee.

If you think you qualify for an exemption, please contact the Tax Collector's office at 239.533.6000 to discuss the specific requirements and the amount of the exemption.

• Disabled Veterans (application required)
• An exemption of the Local Business Tax fee up to $50 is available for veterans.
• Senior Citizens, Disabled Persons, and Widows/Widowers with Minor Dependents (application required)
• Self-grown Farm Product Sellers
• Charitable, Non-Profit, Educational, and Religious Institutions