Local Business Tax
Technical Advisory Number 05-05
SUBJECT: Residential Pet Breeders
ISSUE: Residential Pet Breeders Required To Have Tax Receipt
DATE: June 24, 2005
Requirement for County Local Business Tax Receipt
Pet dealer means any person, firm, partnership, corporation, or other association which, in the ordinary course of business, engages in the sale of more than two litters,
or 20 dogs or cats, per year, whichever is greater, to the public. This definition includes breeders of animals who sell such animals directly to a consumer. See 828.29, Florida Statutes.
If a breeder of animals at a residential location conducts the sale of offspring from a birth event more than two times a year then the breeder is considered to be in business
and a county local business tax receipt is required. See 828.29 (13), Florida Statutes.
Revised May 24, 2018