LOCAL BUSINESS TAX RECEIPT

RECIBO DE IMPUESTOS COMERCIALES LOCALES

LBTR – Infomation & Forms

Local Business Tax Receipt Osceola Code of #323A28 Chapter 13 Article II Local Business Tax Receipts

A Local Business Tax Receipt is issued by the Tax Collector for the privilege of operating any business, profession, or occupation within the county notwithstanding the classification of the business. Anyone providing merchandise or services, including a sole proprietor or home-based business, must obtain the Business Tax Receipt to operate. A Business Tax Receipt must be obtained for any for-profit LLC, Corporation, or Fictitious name registered with the State.

Before an Osceola County Local Business Tax Receipt can be issued, a business must meet all conditions required by the city, county, state, or federal agency regulations, which apply to that business or occupation. All businesses are subject to approval by the Zoning, Environmental Health, and Building Departments. Depending on the business location, the following additional fees may apply:

Zoning Permit Fees for Local Business Tax Receipts:

Residential Business – Home Occupation Review….$100.00

Commercial Business – Tenant Occupancy Permit…$478.00

In Osceola County, a business located within a city limit requires both a municipal license and a County Local Business Tax Receipt to operate. The City of Kissimmee and City of St. Cloud can be contacted with the information below:

  • City of Kissimmee Business Tax

www.kissimmee.org

407-518-2120

101 N. Church St.

Kissimmee, FL 34741

  • City of St. Cloud Business Tax

www.st.cloud.org

407-957-7297

1300 9th St.

St Cloud, FL 34769

  • Local Business Tax Receipt fees for new business are as follows:

10/1 – 3/31 ….$30.00 (12 month receipt)

04/1 – 6/30 ….$15.00 (6 month receipt)

07/1 – 9/30 ….$45.00 (18 month receipt)

Existing Local Business Tax Receipts are renewed annually in the amount of $30.00 from July 1st through September 30th. Failure to renew or update a Local Business Tax Receipt subjects the owner to delinquent fees as well as penalties applied by County Code Enforcement. If you have ANY changes to be made to your existing Local Business Tax Receipt you must contact the Tax Collector Office by phone (407-742-4000) or visit the Tax Collector Main Office, located at 2501 E. Irlo Bronson Memorial Highway in Kissimmee. All businesses must maintain a current Local Business Tax Receipt

 

  • Renewal Penalties Applied if Not Renewed by September 30.

Oct …$3.00 (Total due: $33.00)

Nov …$4.50 (Total due: $34.50)

Dec …$6.00 (Total due: $36.00)

Jan …$7.50 ( Total due: $37.50 – Maximum Fee $7.50)

Information, Forms & Applications:

Going out of Business / Fire Sale:

Any individual or business that wishes to conduct or advertise a “Fire Sale” or “Going Out of Business Sale” , or any liquidation sale, (Any sale the public would believe, that upon disposal of all stock of goods on hand, the business will cease and be discontinued.)  is required by the State of Florida (Florida Statute 559.20) to apply, and purchase a Going Out of Business Permit.

Going Out of Business/Fire Sale applications are available at the Tax Collector’s Main Office.

Included with the application shall be a copy of the proposed advertising, the current county Local Business Tax Receipt, (if applicable, the city occupational license), and a copy of the current inventory, listing goods to be sold. The fee required is $50.00 (Fifty Dollars). If an application is disapproved, such payment would be retained as, and for the cost of investigating the statements contained in such application, and the applicant.

Prior to the issuance of the permit, all tangible personal property, and real estate taxes, (if applicable) must be paid. The permit is valid for a period of not more than 60 consecutive days, counting Sunday, and any legal holiday, following the issuance thereof.

FAQ’s

For more information see our most frequently asked questions.  Click on the deployable fields below in red to read.

• HOW MUCH IS A LOCAL BUSINESS TAX RECEIPT?

A Business Tax receipt is $30.00 annually and expires September 30th. The initial registration fee is based on the business start date, as a prorated rate may apply. The fees for a new business are as follows:

• 10/1 – 03/31…. $30.00 (12-month receipt)

• 04/1 – 06/30…. $15.00 (6-month receipt)

• 07/1 – 09/30…. $45.00 (18-month receipt)

• WHAT ARE THE PENALTIES FOR A LATE RENEWAL?

If a Business Tax Receipt is not renewed by September 30th, the following penalties are applied:

•  Oct… $3.00 – Total due $33.00

•  Nov…$4.50 – Total due $34.50

•  Dec…$6.00 – Total due $36.00

•  Jan…$7.50 – Total due $37.50 (Maximum Late Fee is $7.50)

• IS THIS LOCAL BUSINESS TAX RECEIPT GOOD IN ANY OTHER COUNTY?

The Local Business Tax Receipt obtained from the Osceola County Tax Collector Office is only valid for Business done in Osceola County. If your business is located within the limits of the City of Kissimmee or City of St. Cloud, you will need both a City Business Tax Receipt and County Business Tax Receipt.

Please also note Business Tax Receipts from other counties are not reciprocated by Osceola County.

• DO I NEED A FICTITIOUS NAME?

The registration of a Business name is required if you use or advertise as any Business name other than your Full Legal Name. If you use your full legal name, or with any extension (i.e. John Doe Enterprises), you do not need to register with the State. If you choose to use only your first name, last name, nickname, initials, or any alternate Business name you must register this name with the state at www.sunbiz.org.

• DO I NEED A LBTR TO SELL AT THE FLEA MARKET, WORK FROM HOME, OR RUN AN INTERNET BASE BUSINESS?

Yes. Per Osceola County Ordinance 95-10, all businesses must register with the Local Business Tax Department regardless of the size of business or service provided.

• WHAT IF I BOUGHT A BUSINESS WHICH ALREADY HAS A VALID LOCAL BUSINESS TAX RECEIPT?

Once ownership of the Business changes, the Business Tax Receipt becomes null and void until updated with the Tax Collector’s Office to reflect the new ownership. Please contact the Tax Collector’s Office at 407-742-4000 for a list of requirements for updating the existing account.

• WHAT IF I NO LONGER USE MY LOCAL BUSINESS TAX RECEIPT, CAN I JUST NOT RENEW?

The Business Tax Receipt will continue to remain open accruing penalties until properly closed. In order to close a Business Tax account, you must submit either an Out of Business form or a written statement with the exact Month/Day/Year of closure. This also applies to businesses no longer doing business in Osceola County.

• HOW DO I GET AN FEID # OR SALES TAX# ?

FEID# – Visit the IRS website at www.irs.gov

Sales Tax # – Visit the Florida Department of Revenue website at  www.myflorida.com/dor

• HOW LONG DOES THE PROCESS TAKE BEFORE I GET A LOCAL BUSINESS TAX RECEIPT?

The registration and payment for the Local Business Tax Receipt can be completed at the Tax Collector Main Office or sent via mail to P.O. Box 422105, Kissimmee, FL 34742. Once received and processed, the applications are submitted to the Zoning, Environmental Health, and Building Departments for approval. The approval process may take up to 7-10 business days.

• IMPORTANT CONTACTS:

 “IRS” Internal Revenue Service– 1-800-829-1040 or www.irs.gov

 Workers Comp – 407-835-4479 or 850 -413-1610

 City of Kissimmee – 407-518-2120

 City of St. Cloud – 407-957-7300

 Environmental Health Department – 407-742-8605

 Building Department – 407-742-0200

 Zoning Department – 407-742-0200

 Department of Business & Professional Regulation – 850-487-1395 or www.myfloridalicense.com

 US Small Business Administration – 800-827-5722 or www.sba.gov

 Department of Revenue – 407-903-7350 or www.floridarevenue.com