Local Business Tax Receipts
New Business Checklist
The following guide provides pertinent information
for new business owners.
- Business Tax Receipts are issued to
businesses operating within the boundaries of Lake County.
- All municipalities within Lake
County, with the exception of Montverde, require a business
to purchase the municipality’s local Business Tax Receipt in
addition to the required county receipt.
- Business Tax Receipts are valid for
one year, and all receipts expire on September 30th of each
- All businesses must annually file a Tangible Personal
Property Tax Return with the Property Appraiser by April
- Personal Property Taxes are assessed
against the business equipment, NOT the owner. When
purchasing an existing business, make sure the TANGIBLE
PERSONAL PROPERTY TAXES have been paid.
- Responsibility of business owner to comply with all federal,
state, county and/or city regulatory and zoning laws.
- Florida Department of Revenue issues State Sales Tax Numbers.
Local office located at 1415 S. 14th Street, Leesburg, FL
34748. (352-315-4470) (http://dor.myflorida.com/dor/)
- Online information and filing is available at www.sunbiz.org
for the following required state registrations:
- Fictitious Name Registration
(Anyone conducting business and using a business name that
does not fall under the State of Florida Exempt Guidelines
must register the business name)
- All corporate registrations
- State licensing requirements for:
- Daycares, preschools and adoption agencies can be
obtained through the Florida Department of Children
and Families. (www.state.fl.us/cf_web/)
- Restaurants and mobile/perishable food carts must
be inspected by the Division of Hotel and Restaurant
Commission PRIOR to obtaining a Business Tax Receipt.
- Convenience/grocery stores, health clubs, automotive
repair businesses, travel agencies, moving companies,
bakeries, delicatessens or agriculture products can
be obtained through the Department of Agriculture and
Consumer Services. (www.doacs.state.fl.us)
- Salons, accounting, real estate or construction industry
professions can be obtained from the Department of Business
and Professional Regulations. (www.myfloridalicense.com/dbpr)
- Finance, investments, mortgage and banking professions
can be obtained from the Office of Financial Regulation.
- Workers’ compensation information is available
from the Department of Financial Services. (www.fldfs.com/wc)
- Internal Revenue Service issues the Federal Identification
- Any Business Tax Receipt may be
transferred to a new owner upon presentation of the original
receipt, evidence of the sale and payment of transfer fee.
- Upon written request and
presentation of the original receipt with payment of the
transfer fee, any Business Tax Receipt may be transferred
from one location to another location within Lake County.
- Business Tax Receipts not renewed
when due and payable shall be considered delinquent and
subject to a delinquency penalty of 10% for the month of
October plus an additional 5% penalty for each month of
delinquency until paid up to 25%.
- 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.
- Any person who engages in any
business, occupation or profession who does not pay the
required Business Tax Receipt within 150 days after the
initial notice of tax due, and does not obtain the required
Business Tax Receipt is subject to civil actions and
penalties, including court costs, reasonable attorney’s
fees, additional administrative cost incurred as a result of
collection efforts and a penalty of up to $250.00.
- Contacting the Lake County Tax
Collector’s Office and the Lake County Property Appraiser’s
Office when changes to an existing business occur, or, when
a business closes, could eliminate penalties, warrants on
- 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. By so doing, the business
owner could avoid the possibility of fines, penalties, etc.
The zoning department is located on the 5th Floor of the
Administration Building, 315 W. Main Street, Tavares.