Business Tax Receipts
Frequently Asked Questions
Q. What is a Business
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
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?
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 1. 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?
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?
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. What do I
need to get my Business Tax Receipt?
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
If I have a City Business Tax Receipt, do I also need a county business tax
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.
How do I renew my business tax receipt?
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.
Are business tax receipts transferable?
Business Tax Receipts may be transferred two ways:
(1) To a new owner and/or
(2) to a new location within the City. The cost
is 10% of the business tax receipt
fee but not less than
$3.00 or more than $25.00.
Q. Who is exempt
from having a Business Tax Receipt?
Religious, Charitable and
Educational Institutions are exempt when they are nonprofit. Certain
disabled persons, the aged, widows with minor dependents, disabled veterans and
their unremarried spouses may be exempt. If you think you qualify for an
exemption, please call us to discuss specific requirements and the amount of the
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