Local Business Tax Receipt Information Guide
Local Business Tax Receipt Registration
Local Business Tax Receipt Transfer Registration
Local Business Tax Receipt Affidavit
New Business Check List
Lake County Business Tax Ordinances
City Contact Information
Going-Out-of-Business and Fire Sales
Local Area Chambers of Commerce

 

 

Local Business Tax Receipt (f/k/a Occupational Licenses)
Information Guide for New Business Owners


 

Thank you for your suggestions! The Office of the Lake County Tax Collector, in partnership with our business community, has modified the format and content of information pertaining to Business Tax Receipts. Given the multitude of possible scenarios, the information contained should not be considered all inclusive but rather utilized as a guide for new and existing business owners.  As always, if you have any questions, please do not hesitate to call upon us for assistance in obtaining a new Business Tax Receipt.

We greatly value all feedback, both positive and negative, as it helps us provide the best customer service possible.  If you believe there is relevant and beneficial information that should be included within this guide, please call us at (352) 343-9602 to let us know. We appreciate the opportunity to be of service to you.
                                                                   -Bob McKee


General Information
  • Business Tax Receipts are issued to businesses operating within the jurisdiction of Lake County.
  • Municipalities within Lake County may additionally require a business to obtain their Business Tax Receipt. Please contact the city in which the physical address of your Business is located to determine any specific requirements.
  • Business Tax Receipts are valid for one year and all receipts expire on September 30th of each year. 
  • All businesses must annually file a Tangible Personal Property Tax Return with the Property Appraiser by April 1st.  For additional information please visit www.lakecopropappr.com
  • Personal Property Taxes are assessed against the business equipment, NOT the owner.  When purchasing an existing business, make sure you are aware of any TANGIBLE PERSONAL PROPERTY TAXES that may be due and payable.
  • Responsibility to comply with all federal, state, county and/or city regulatory and zoning laws ultimately lies with the business owner.
 
Fictitious Name, Corporation or LLC Registration
  • If the business name selected does not include the full first name and last name of the business owner, the business name would be considered a fictitious name. Please visit the Florida Department of State, Division of Corporations’ website at www.sunbiz.org to register your company’s fictitious name. Once registered, please provide a copy of the registration when applying for the Lake County Business Tax Receipt.
  • The Business Tax Receipt registration must be signed by an Owner, Officer or Designee.  (If signing a registration on behalf of the owner or registered officer, please provide a Power of Attorney or an Authorization Letter on Company’s Letterhead)
 
State/Federal Information
  • License and/or Certificate
    If your business activity is regulated by any State and/or Federal Agency, please provide a copy of all appropriate licenses or certificates. For example;
    1. Daycare, preschools and adoption agency certificates can be obtained through the Florida Department of Children and Families.  For more information, please visit: www.state.fl.us/cf_web/
    2. Restaurants and mobile/perishable food carts must be inspected and licensed by the Division of Hotel and Restaurant Commission prior to obtaining a Business Tax Receipt. For more information, please visit: www.myfloridalicense.com/dbpr
    3. Convenience/grocery stores, health clubs, automotive repair businesses, travel agencies, moving companies, bakeries, delicatessens or agriculture product licenses can be obtained through the Department of Agriculture and Consumer Services.  For more information, please visit: www.doacs.state.fl.us
    4. Salons, accounting, real estate or construction industry profession licenses can be obtained from the Department of Business and Professional Regulations. For more information, please visit:  www.myfloridalicense.com/dbpr
    5. Finance, investments, mortgage and banking profession licenses can be obtained from the Office of Financial Regulation.  For more information, please visit: www.flofr.com
  • State Sales Tax Numbers are issued by the Florida Department of Revenue.  The local office is located at 1904 Thomas Avenue, Leesburg, FL 34748.  (352-315-4470) For more information, please visit: http://dor.myflorida.com/dor/
  • A receipt may not be issued unless the Federal Employer Identification Number (FEIN) or Social Security Number is provided (s.205.0535 (5), F.S.)
  • To obtain an Individual Tax Identification Number (ITIN) or an FEIN please contact the Internal Revenue Service at www.irs.gov
 
Short Term Rental Requirments
  • A copy of the State License from Division of Hotels and Restaurants must accompany the Local Business Tax Receipt Registration. For more information, please visit: http://www.myfloridalicense.com/dbpr/
  • A copy of the Power of Attorney must also accompany the Business Tax Receipt Registration if anyone else is appointed to sign on behalf of the homeowner (ex: Property Management Company).
 
Additional Information
  • Business Tax Receipt should be displayed in a conspicuous and prominent location at the place of business.
  • All vending machines shall display in a prominent place on each machine a proper sticker or decal showing that the tax has been paid. 
  • Any Business Tax Receipt may be transferred to a new owner upon presentation of the original receipt, with evidence of the sale and payment of the transfer fee.
  • Upon written request and presentation of the original receipt along with payment of the transfer fee, any Business Tax Receipt may be transferred from one location to another within Lake County.
  • Any person engaging in or managing any business, occupation or profession in Lake County without first obtaining a Business Tax Receipt, unless exempt, shall be subject to a penalty of 25% of the receipt determined to be due, in addition to any other penalty provided by ordinance or other law. Lake County Ordinance 2007-1, Section 13-7(d).
  • The Lake County Tax Collector’s Office should be notified immediately of any change that requires modifying your Business Tax Receipt. This also includes closing your business. (352-343-9622)
  • The Property Appraiser’s office must be notified if you cease doing business in Lake County. Non- renewal of your Business Tax Receipt does not remove you from the Tangible Personal Property Tax Roll.  (352-253-2170) For more information, please visit:  www.lakecopropappr.com          
  • Prior to conducting any business activities, it would be in the best interest of the business owner to verify with the county zoning department that the real estate parcel on which the business is located is properly zoned for the intended business activities.  The zoning department is located at the Lake County Administration Building, 315 W. Main Street, Tavares  (352-343-9738) For more information, please visit: www.lakegovernment.com
  • Workers’ compensation information is available from the Department of Financial Services.  For more information, please visit:  www.fldfs.com/wc