Business Tax Receipt (BTR) Information

Business Tax Receipt (BTR)

(formerly known as occupational licenses)  

  1. Any entity conducting business within a municipality is required to obtain both a City BTR and a County Local Business Tax (LBT) Receipt. This includes businesses that are not located within the municipal boundaries but are servicing customers/clients within our boundaries (i.e. e-commerce, contractors, insurance companies, etc.). For more information click here.
  2. A Certificate of Use (CU) must be obtained from Community Planning & Development (CP&D) prior to beginning the process of obtaining a BTR.  For more information please contact CP&D directly by calling 305-895-9825 or clicking here.
  3. A BTR is required for each place of business and for each separate classification at the same location and vary depending on the nature of a business. Please click here for the fee schedule.
  4. BTRs shall be due and payable on September 30th of each year. If September 30 falls on a weekend or holiday, it shall be due on or before the first working day following September 30.
  5. The BTR and CU must be displayed conspicuously at your place of business and in such a manner as to be open to the view of the public and the holder of such BTR and CU shall exhibit same to any authorized representative of the City upon request.
  6. The BTR office must be notified in writing regarding any changes to the following: business name or ownership, change of location, closing of a business or any other contingencies.
  7. If the business ceases operation, the owner must notify the Business Tax Receipt Office.

Please click here for more information on the BTR Ordinance.


Application Process

New businesses must first apply for a Certificate of Use with the City's Community Planning and Development Department (CP&D). Additional information pertaining to the Certificate of Use application process may be found on the CP&D Application and Fee Schedule page. The BTR Office will review the approved Certificate of Use and will notify the business of the specific requirements and cost. The BTR application and general checklist of required items can be found below

To apply for a business tax receipt, a perspective business owner must come in person with the necessary documents and payment. If the business has been incorporated, a copy of the articles of incorporation, and the company's federal identification number must be provided. For a business that has not been incorporated but has a fictitious name, evidence that the name has been registered with the Department of State Division of Corporations in Tallahassee will be required. State licenses must be current for those businesses that require State licensure

Exemptions

Exemptions from Business Taxes are the following (Pursuant to Florida Statute Chapter 205.191 and 205.192). A completed BTR application must be registered with our office and submit CU fee's annually:

  • Non-Profit Charitable Institutions
  • Non-Profit Educational Institutions
  • Non-Profit Religious Institutions