| The Lake County Tax Collector’s Office
issues local business tax receipts in accordance with Chapter
205 of the Florida Statutes, and Lake County Ordinance 1995-10.
Any person with a business based
in Lake County and providing merchandise or services to the
public, even through a one-person company or home based occupation,
must obtain a local business tax receipt.
If a business performs several functions, in some cases, it
may be necessary to acquire more than one local business tax
receipt. When a business is providing merchandise or service
to the citizens of Lake County, but the business is
not located in Lake County, it is
not necessary for that
business to obtain a Lake County local business tax receipt,
but must have
the appropriate receipt from the county in which it is based.
Lake County will honor all current
local business tax receipts issued from any county in the
State of Florida.
Before a Lake County Local Business Tax Receipt can be issued,
a business must meet all conditions required by city, county,
state, or federal agency regulations, which apply to that
business or occupation. Many businesses may be subject to
zoning, environmental health, building, or development codes.
In Lake County, a business located within a city limit requires
both a municipal business tax receipt and a county business
tax receipt to operate.
All local business tax receipts expire September 30th and
can be renewed on or after August 1st. If you have any changes
that need to be made to your existing receipt, it will be
necessary for you to contact or come into the Main Office,
located at 317 W. Main Street, 2nd Floor, Historic Courthouse,
Tavares, to make the changes. When a local business tax receipt
is not renewed, it is considered delinquent and subject to
penalties, with a maximum 25% penalty. New receipts are issued
any time during the year, and are prorated April 1st, at which
time half-year fees apply. All businesses must maintain a
current receipt.
It is the responsibility of the business owner to report
to the Tax Collector’s Office, a change of address,
name change, or ownership transfer.
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