City Contact Information
New Business Check List
Going-Out-of-Business and Fire Sales

Online Fictitious Name Filing

 
 

Local Business Tax Receipts
New Business Checklist

The following guide provides pertinent information for new business owners.

Local Information

  • 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 year.
  • All businesses must annually file a Tangible Personal Property Tax Return with the Property Appraiser by April 1st. (www.lakecopropappr.com)
  • 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.

State Information

  • 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. (www.myfloridalicense.com/dbpr)
    • 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. (www.flofr.com)
    • Workers’ compensation information is available from the Department of Financial Services. (www.fldfs.com/wc)

Federal Information

  • Internal Revenue Service issues the Federal Identification Number (www.irs.gov)


PLEASE NOTE:

  • 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 equipment, etc.
  • 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.
    (352-343-9738) (www.lakegovernment.com)