Local Business Tax
Technical Advisory Number 06-02
SUBJECT: Interstate Truckers
ISSUE: Interstate Truckers Located In Polk County
DATE: June 8, 2006
Requirement for Interstate Truckers Located In Polk County
Interstate truckers that are not bona fide employees of a trucking firm and whose permanent business address is located in Polk County, Florida are required to obtain an
annual Class B Commercial Driver county local business tax receipt on or before September 30th each year.
A permanent business location is generally established by the address listed on the Florida Department of Highway Safety & Motor Vehicles Driver License or by other
documentation provided by the commercial driver.
Note: Generally, bona fide employees receive a W-2 Wage & Tax Statement Form from their employer. An individual acting as an Independent Contractor is not an employee.
Revised May 24, 2018