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LOCAL BUSINESS TAXES

County Local Business Tax Receipts & Accounts

Click here to search County Local Business Tax Records

A receipt for payment of the County Local Business Tax, previously referred to as an occupational license tax receipt, represents that the Local County Business Tax Account holder is granted the privilege of doing business in Polk County. Please be aware that payment of the Local Business Tax or holding a Local Business Tax Receipt does not convey an acknowledgement of competancy in any business occupation, trade, practice or activity.

Who Needs A Local Business Tax Receipt

Generally, the County Local Business Tax ordinance requires all individuals or organizations doing business, and which are located and/or operating in Polk County, to obtain an annual County Local Business Tax Receipt.

County Local Business Tax Classifications & Annual Payment Amounts

Class "A", Non-State Regulated Business, Profession, or Occupation - Annual Cost: $30
This classification is for all businesses, professions, or occupations which are not required to hold any license, certification, or registration with any branch, department, agency or authorized licensing board of the State of Florida.

Class "B", State Regulated Business, Profession or Occupation - Annual Cost: $55
This classification includes all businesses, professions, and occupations for which a license, certification, or registration is required by any branch, department, agency or authorized licensing board of the State of Florida. Note: Proof of state license, registration or certification may also be required prior to issuance of an occupational license.

Class "C", Declared Business, Profession or Occupation - Annual Cost: $300
This classification includes all specified businesses, professions, and occupations for which a declaration shall be published by the Tax Collector upon approval of application and receipt of tax payment. The declaration shall consist of the business name, owner name, location, telephone number, and activity. Specified businesses, professions, and occupations are as follows:

(1) Special Event - Any transient or temporary entertainment such as fairs, circuses, carnivals, festivals and outdoor or tented entertainment events.

(2) Stall Market - A market place where transient businesses, professions, and or occupations engage in commerce.

(3) Casual Loan Operation - Those who act as pawn brokers or those who provide check cashing loan services.

(4) Fortune Telling - Those who are fortune tellers, clairvoyants, soothsayers, tarot card readers, palm readers, or any other such practice.

(5) Graphic Entertainment - Those which provide a live display of adult oriented nude or sexually suggestive entertainment.

(6) Extreme Entertainment - Any dance and/or concert which is performed outside the confines of a recognized dance hall, restaurant, night club, civic club, community facility, convention hall or government facility.

(7) Fireworks - Any manufacturers, distributors, wholesalers, or retailers of fireworks or sparklers as defined in Chapter 791, Florida Statutes.

Note: To review the current list of local business tax activities, please refer to the online Listing Of Local Business Tax Activities. Also, to review Technical Advisories regarding specific local business tax activities, click here...

How To Get A County Local Business Tax Account

Those seeking to obtain a County Local Business Tax Receipt can complete an application form and mail it in with the applicable payment due. Click here to obtain a County Local Business Tax Account Application online... (Note: These forms are in pdf format, which must be viewed using Adobe Acrobat Reader. This software is available free through the Adobe web site.) Once you have printed out and completed the application, just mail it in along with the applicable payment amount due.

A County Local Business Tax Receipt can also be obtained at any Branch Office of the Tax Collector. Applicants seeking to complete an application at a Branch Office will need to provide the following information along with the applicable payment amount due:

1. Business Name

Note: A business that does not include the full first name and last name of the business owner is considered a fictitious name and must be registered with the Florida Secretary of State's Office. The Secretary of State's telephone number in Tallahassee is (850) 487-6058.

2. Owner(s) or President's Name

3. Mailing Address

4. Physical Location Address

5. Telephone Number

6. Owner's Social Security or Business Federal I.D. Number

Note: Social Security or Federal I.D. Numbers are obtained from the U.S. Internal Revenue Service. The toll-free number for the IRS is (800) 829-3676.

7. Florida Sales Tax Number (when applicable)

Note: To obtain a Florida Sales Tax Number or resale number, contact the Florida Department of Revenue. Their Lakeland Office telephone number is (863) 499-2260.

8. Florida License, Registration and/or Certification, Etc. (when applicable)

Click here to locate a Branch Office.

County Local Business Tax Receipt Renewals

For information regarding the renewal of an existing annual Polk County local business tax receipt, click here.

Other Important Provisions

For information related to out-of-county businesses, business located in municipalities, and pro-rated local business taxes, as well as statute and county ordinance references, please click here...