Business Tax Receipt - (Formerly Occupational License)
The Florida Legislature has amended Florida Statute 205 by renaming the Occupational License as a Local Business Tax. For additional information refer to Florida Statute 205.
A local business tax receipt is issued by the Seminole County Tax Collector on behalf of the Board of County Commissioners for the privilege of operating a business in Seminole County. Anyone providing merchandise or services to the public within the jurisdiction of Seminole County, even a one person company or home based occupation, must obtain a Seminole County business tax account to operate unless specifically exempted.
Florida Statute 205 allows for counties and cities to impose taxes for the privilege of engaging in or managing any business, occupation, or profession within their jurisdiction. This tax is administered through the issuance of a local business tax receipt. In order to impose this tax, the local government entity must adopt an ordinance, which outlines the amount of the tax, method of computation, and other requirements. Additionally, the local ordinance and Florida Statute 205 include exemptions and other important information.
The Seminole County Board of County Commissioners adopted Ordinance 95.05 on July 25,1995, making the Tax Collector's office responsible for the administration, collection and distribution of business tax receipts for the county.
The issuance of local business taxes does not eliminate any city, state or federal 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 an appropriate regulating agency.
