TA 12-04 Business Entities & Fictitious Name

Chris Rudolph Local Business Activities

Local Business Tax
Technical Advisory Number 12-04

SUBJECT: Polk County Local Business Tax Ordinance

ISSUE: Business Entities & Fictitious Name

DATE: December 5, 2012

Business Entities and Doing Business under Fictitious Names

Business Entities
For the purposes of administering Polk County’s Local Business Tax, a business entity is one of the following:

  • Corporation
  • General Partnership
  • Limited Partnership
  • Limited Liability Company
  • Sole Proprietorship (Individual)

Each business entity operating in Polk County is required to have a County Local Business Tax Receipt per location.

Fictitious Names
Business entities that are doing business under any name other than their legal business name are required to provide the following upon application:

  1. Fictitious Name; and
  2. Fictitious Name Registration, obtained from the Florida Division of Corporations of the Department of State, or a written explanation as why they do not need to
    comply with the Fictitious Name Registration Act. To obtain a Fictitious Name Registration, contact the Florida Department of States at telephone number 850-
    245-6000 or visit the following website: http://dos.myflorida.com/. See Chapter 205.023, Florida Statutes.



Revised: May 24, 2018