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:
| Initial and Yearly Fees for Businesses | Payment policies |
|---|
| October - March | $50.00 |
| April - June | $25.00 |
| July - September | $12.50 |
- 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):
- October - 10%
- November - 15%
- December - 20%
- 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
| Specialty Permit Fees | Payment policies |
|---|
| Going-out-of-Business or Fire Sale | $50.00 |
| Transient Merchant | $150.00 |