County Local Business Tax Overview
County local business taxes are generally paid on an annual basis by all individuals or firms doing business and which are located and/or operating in Polk County. Receipt for payment of the annual county local business tax (previously referred to as an occupational license tax receipt) represents the local county business tax account holder is granted the privilege of doing business in Polk County and does not convey an acknowledgement of competency in any business occupation, trade, practice, or activity. A majority of County Local Business Taxes collected from businesses throughout Polk County are distributed to the Polk County Board of County Commissioners (BoCC). Generally, these funds are used by the BoCC to support economic and community development. A portion of County Local Business Taxes are also distributed to Polk’s municipalities (according to their respective ratios to the total county population).
Annual County Local Business Tax Renewals
Those seeking to renew a county local business tax receipt may do so by mail, online, or by visiting a Tax Collector’s Service Center. Annual renewal are due no later than September 30th each year. To renew and pay online, click here.
How To Get An Original 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. Once you have printed out and completed the application, just mail it in along with the applicable payment amount due. County Local Business Tax Application may be dropped off at any Service Center location of the Tax Collector. Business Tax Receipt will be mailed in 5 – 7 business days.
- For an application to be submitted July through September, click here.
- For application to be submitted October through June, click here.
Information that may be needed from other agencies to complete an application:
Fictitious (Doing Business As) Name – Any person or firm that does not use their legal name to do business must obtain a fictitious name number from the Florida Secretary of State’s Office. The Secretary of State’s telephone number in Tallahassee is 850-487-6058. A fictitious name number may also be obtained online. For more information on obtaining a fictitious name number online, click here.
Owner’s Social Security or Business Federal I.D. Number – 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.
Florida Sales Tax Number (when applicable) – 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.
For State License Requirements – Visit myflorida.com for a list of State Agencies regarding Florida licenses, registration, and certification, etc. Visit polk-county.net for those building trade licenses that are issued at the local level by the Polk County Board of Commissioners.
Out-Of-County Businesses – Generally individuals and/or organizations that are located in another Florida county, who do not have a business location in Polk County, and who seek to do business in Polk County, must have a valid corresponding county local business tax receipt from their Florida county of origin or a Polk County local business tax receipt prior to engaging in any business activity in Polk County.
Municipal Local Business Tax Receipts – Businesses that have obtained a municipal local business tax receipt from their city, town, or village must also obtain a county local business tax receipt. A business located inside a municipality in Polk County which already has a Polk County local business tax receipt may also be required to obtain a municipal local business tax receipt. For more information about municipal local business tax receipts contact your city, town, and village governing authority.
Classifications & Annual Payment Amounts
Note: Payment amounts vary by transaction type and payment methods.
Class “A”, Non-State Regulated Business, Profession, or Occupation – Annual Cost: $31.50
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: $57.75
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 a county local business tax receipt.
Class “C”, Declared Business, Profession or Occupation – Annual Cost: $315.00
This classification includes all specified businesses, professions, and occupations for which a declaration shall be published by the Tax Collector’s Office 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:
- Special Event – Any transient or temporary entertainment such as fairs, circuses, carnivals, festivals and outdoor or tented entertainment events.
- Stall Market – A market place where transient businesses, professions and/or occupations engage in commerce.
- Casual Loan Operation – Those who act as pawn brokers or those who provide check cashing loan services.
- Fortune Telling – Those who are fortune tellers, clairvoyants, soothsayers, tarot card readers, palm readers or any other such practice.
- Graphic Entertainment – Those which provide a live display of adult oriented nude or sexually suggestive entertainment.
- 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.
- Fireworks – Any manufacturers, distributors, wholesalers, or retailers of fireworks or sparklers as defined in Chapter 791, Florida Statutes.