What is a Business Tax Receipt? 
(Formerly Occupational License)
The Florida Legislature has amended Florida Statute 205 (F.S. 205) by renaming the Occupational License as a Local Business Tax. F.S. 205 allows counties and cities to impose taxes for the privilege of engaging in or managing any business, occupation, or profession within its 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 F.S. 205 include exemptions and other important information.
Seminole County has collected an occupational license tax since the late 1960's, and has structured its Business Tax Receipt format based on F.S. 205 since 1973. The Seminole County Board of County Commissioners adopted Ordinance 95.05 on July 25, 1995, contracting with the Seminole County Tax Collector to assume responsibility for the administration, collection and distribution of County Occupational Licenses, now business tax receipts, for the county.
Anyone and any business entity managing a business or profession, providing merchandise or services to the public within the jurisdiction of Seminole County (even a one person business or home based occupation) must obtain a Seminole County business tax receipt, unless specifically exempted.
A Business Tax Receipt is not regulatory and 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. There are many categories that require a state or federal license before issuance of a Business Tax Receipt. In addition, it does not guarantee the quality of work or how business is conducted. Individuals having difficulties with a businesses performance and/or the quality of work should contact an appropriate regulating agency or the Better Business Bureau.
Businesses located within a city’s boundaries are required to apply for both a county and a city Business Tax Receipt. Currently, five of the seven cities located in Seminole County have entered in to an interlocal agreement with the Seminole County Board of County Commissioners and the Office of the Tax Collector to collect the County business tax and issue the County Business Tax Receipt in conjunction with the City Business Tax Receipt. This results in one-stop service for the customer, one application to complete; one combined license to display. The five participating cities are Altamonte Springs, Casselberry, Longwood, Oviedo and Winter Springs.
Businesses located within the city limits of Lake Mary or Sanford will need to apply to the appropriate City and then to the Seminole County Tax Collector for their Business Tax Receipt. The City Business Tax Receipt should be obtained first to ensure compliance with zoning regulations of the city. The County Business Tax Receipt is not valid without the city-issued Business Tax Receipt and the tax amount paid to Seminole County is not refundable if the City denies issuance.
Phone numbers for the proper department within each of the city governments are listed in the ‘Frequently Asked Questions’ (FAQ) section of this website.
