Q. What do I need to get my Business Tax Receipt?
A. Many businesses and professions are regulated by the State of Florida. In most cases, the state license, registration or permit must be obtained prior to receiving your City or County Business Tax Receipt. A new business applying for a business tax receipt using a fictitious name (any name that does not include the owner’s complete legal name) must show a copy of the Fictitious Name Registration before a Business Tax Receipt can be issued. Fictitious Name information packets are available by calling 850.487.6058. A Social Security number or a Federal Employee Identification number is also required. Please submit a copy of your state license, registration or permit with your application.
Q. What is a Business Tax Receipt?
A. Since 1875 the City of Orlando has issued licenses to those businesses, professions or occupations that have locations or branch offices within our jurisdiction. The Business Tax Receipt is proof of payment of the business tax; it is required before a business opens or starts. A business operating without a Business Tax Receipt is subject to a penalty.
Q. What about zoning requirements?
A. The City is divided into a variety of commercial and residential zones, which groups similar types of uses together. It is important to check to see if the location you choose allows for the type of business you want to do. You may contact us at 407.246.2204 to check your zoning.
Q. How much does a Business Tax Receipt cost?
A. Business Tax Receipt fees vary from one classification to another and many fees are based on variables like “number of workers” or “cost of inventory.” New business tax receipts are prorated if the business starts on or after January. The cost is reduced by 10% of the regular fee in January and by an additional 10% each month through July. Contact us for fees pertaining to your specific business at 407.246.2204.
Q. When will my Business Tax Receipt expire?
A. The Business Tax Receipt year is October 1st – September 30th. All business tax receipts expire September 30th.
Q. Do I need just one Business Tax Receipt for my business?
A. Many businesses operate under more than one of the nearly 200 business tax receipt classifications and are required to have a Business Tax Receipt for each classification. Additionally, each location of a business is considered a separate business and requires separate Business Tax Receipts.
Q. If I have a City business tax receipt, do I also need a county Business Tax Receipt?
A. Most businesses must have both City and County business tax receipts. The City Business Tax Receipt must be obtained first for proper zoning approval. Orange County Occupational License is located on the 2nd Floor of the Orange County Administration Building at 201 S. Rosalind Ave., at the corner of Church St. and Rosalind Ave. Their phone number is 407.836.5650.
Q. How do I renew my Business Tax Receipt?
A. Invoices are mailed August 1 and are due no later than October 1 to avoid penalties of up to 25%. Failure to receive an invoice is not an excuse for nonpayment. After February 1 an additional penalty of $250 will be applied to any unpaid business tax receipt.
Q. Are Business Tax Receipts transferable?
A. Business Tax Receipts may be transferred two ways:
(1) To a new owner
(2) To a new location within the City. The cost is 10% of the business tax receipt fee but not less than $3 or more than $25.
Q. Who is exempt from having a Business Tax Receipt?
A. Religious, charitable and educational institutions are exempt when they are nonprofit. Certain disabled persons, the aged, widows with minor dependents, disabled veterans and their un-remarried spouses may be exempt. If you think you qualify for an exemption, please call us to discuss specific requirements and the amount of the exemption.
Q. How long does it take to get a City Business Tax Receipt?
A. For those businesses located in commercially zoned areas, a business tax receipt can usually be obtained in 45 minutes or less provided the business is a permitted use.