| New businesses must obtain their local business
tax receipt prior to engaging in their enterprise. The cost
of the local business tax receipt is in accordance with Lake
County Ordinance 1995-10, based on the local business tax
receipt category.
Please review the following information to determine which
items apply to your situation and will be needed in order
to obtain a local business tax receipt:
-
You will need a business name; Owner(s) or President's
Name; Mailing Address; Physical Location of Business;
Telephone Number(s); Social
Security or Federal ID Number; and a copy
of the Fictitious
Name Registration, where applicable.
-
For businesses regulated by the State of Florida or Lake
County, a copy of the documents provided by the state
or county as proof of your compliance, will be required
with your application for an initial local business tax
receipt.
Note: Registered or Certified Contractors, regulated
by the Department
of Business and Professional Regulation (DBPR),
850-487-2252, but whose business location is not located
within Lake County, would not be required to have a Lake
County Local Business Tax Receipt, but would need to register
with the Lake County Building Department, (352) 343-9653.
-
If the business name used in your business does not include
the full first name and last name of the business owner,
the business name would be considered a Fictitious
Name, and must be registered with the Florida
Secretary of State's Office, (850) 488-9000.
Note: Corporations are registered with the Florida
Secretary of State. For information call,
(850) 487-6052. Out of State corporations must register
with the Secretary of State if they intend to use their
corporate name. For information call (850) 487-6051.
-
Social Security or Federal ID numbers are obtained from
the US Internal Revenue
Service. Toll Free Number is 1-800-829-3676.
-
Businesses that sell or serve food products must be inspected
by either, the Florida
Department of Agriculture & Consumer Services,
1-800-435-7352, or The Florida
Division of Hotel & Restaurant Commission,
(800) 375-6975. This inspection must be prior to obtaining
a county local business tax receipt. The Division of Hotel
& Restaurant Commission is located at 400 West Robinson
Street, Suite 509 (North Tower) in Orlando, Florida.
-
To obtain a Florida Sales Tax Number, (resale number)
contact the Florida
Department of Revenue. The Leesburg location
is, 1415 S. 14TH St. Suite 103, Leesburg, FL 34748, telephone
number is (352) 315-4470.
-
State licensing requirements can be obtained by calling
the State of Florida, Division
of Consumer Services 1-800-435-7352.
-
All businesses must file a Tangible Personal Property
Tax Return with the Property
Appraiser, (352) 343-9799 before April 1st
of the following year. Personal Property Taxes are assessed
against your business equipment as of January 1st, and
become payable in November. Taxes become delinquent April
1st. If the Tangible Personal Property Tax is not paid,
a Tax Warrant will be issued. Personal Property Taxes
follow the equipment, NOT the owner. When purchasing an
existing business, make sure a TAX SEARCH has been done.
-
Businesses located within the city limits of a municipality
may be required to obtain a city's local business tax
receipt in addition to the county's local business tax
receipt.
NOTES:
-
A fine of $250.00 will be levied against any local business
tax receipt not renewed within 150 days of expiration.
-
If you discontinue (close) your business, contact the
Tax Collector's Office (352) 343-9622 and the Property
Appraiser's Office (352) 343-9748.
-
If a change of ownership has taken place, a notarized
bill of sale must be presented to change ownership of
an existing business.
-
Any changes to an existing business must be reported
to the Lake County Tax Collector’s Office, Local
Business Tax Receipt Department, (352) 343-9622.
|
