Local Business Tax
Technical Advisory Number 11-01
SUBJECT: Polk County Local Business Tax Ordinance
ISSUE: Local Business Tax Exemptions
DATE: July 1, 2011
State licensed broker associates and state licensed real estate sales associates are exempt from Polk County’s local business tax receipt requirement. They are not required to apply for an exemption but are exempt by 205.067, Florida Statute.
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Revised: May 24, 2018