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Business Tax Receipts

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*By act of the Florida Legislature Occupational Licenses are now called Business Tax Receipts.

A local business tax is issued by the Tax Collector for the privilege of operating a business. Anyone providing merchandise or services to the public, even a one-person company or home-based occupation must obtain a county business tax to operate. In some cases, if a business performs several functions, it may be necessary to acquire more than one local business tax. A local business tax is required for all rental accommodations on a daily, weekly, monthly or yearly basis.

Before a Citrus County local business tax can be issued, a business must meet all county, state, or federal agency regulations, which apply to that business or occupation.

In Citrus County, if the nature of a business takes employees inside a city limit to conduct business, even though the business establishment is in the county, it may be necessary to obtain a city license also.

Local business tax fees vary depending on the nature of the business or occupation. The number of employees, equipment and seating capacity are a few variables that may be included in the cost factor. For questions regarding the fee for a specific business email businesstax@citrustc.us.

Local business taxes are renewed annually in July through September. If you have any changes to be made to your existing local business tax you must contact or come into our Inverness office to make the changes. The business tax is valid through September 30th of the following year. A new local business tax can be issued any time during the year and is prorated. Failure to renew a local business tax subjects the owner to delinquent fees. All businesses must maintain a current local business tax.

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.

Information Guide for New Business Owners

New businesses must obtain their local business tax prior to engaging in their enterprise. This varies depending on the type of business, employees, and seating. To apply for a local business tax, contact the Tax Collector’s Office at (352) 341-6500, option 3, or visit our Inverness office.

The information needed to obtain a local business tax includes, but is not limited to the following items:

(1) Business name; Owner(s) or President’s Name; Mailing Address; Physical Location of Business; Telephone Number(s); and active registration per the Florida Division of Corporations.

(2) Businesses regulated by the State of Florida or County Agencies, 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.

Note: Certified Contractors, regulated by the Department of Business and Professional Regulation (DBPR), (850) 487-1395, whose business is not located within Citrus County and who has paid Business Tax in another county in Florida, would be exempt from Citrus County Local Business Tax fees (not including hazmat).

(3) If the business name includes any name other than your legal given name (First & Last as it appears on your drivers license), the business name would be considered a Fictitious Name, and must be registered with the Florida Department of State’s Office, (850) 245-6059 or www.sunbiz.org.

Note: Corporations are registered with the Florida Department of State, for information call, (850) 245-6052. Out of State corporations must register with the Department of State if they intend to use their corporate name. For information call (850) 245-6052 or visit www.sunbiz.org.

(4) Businesses that sell or serve food products must be licensed by either, the Florida Department of Agriculture & Consumer Services, (800) 435-7352 (www.fdacs.gov), The Florida Division of Hotel & Restaurant Commission, (850) 487-1395 (www.myfloridalicense.com), or the Florida Department of Health, (352) 513-6101 (www.floridahealth.gov). This license must be active prior to obtaining a county local business tax.

(5) All businesses must file a Tangible Personal Property Tax Return, with the Property Appraiser, (352) 341-6600 before April 1st. Personal Property Taxes are assessed against your business equipment as of January 1st, and become payable in November. Taxes become delinquent April 1st of the following year. 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.

NOTES:

If you discontinue (close) your business, contact The Tax Collector’s Office (352) 341-6500, option 3 and The Property Appraiser’s Office (352) 341-6600.

Ownership may be transferred on your Business Tax Receipt upon paying the transfer fee of $3.00 and presenting the following documents:

  • Prior owner’s current Business Tax Receipt with transfer section completed, signed and dated or Bona fide Bill of Sale
  • Application for Citrus County Business Tax Receipt
  • Specialty license may be needed (contact our office at (352) 341-6500, option 3) or email businesstax@citrustc.us
  • Tangible Taxes must be current at time of transfer and may require tangible tax amount held in escrow for upcoming tangible tax due

Any changes to an existing business must be reported to the Business Tax Department, in the Tax Collector’s Office (352) 341-6500, option 3 or email businesstax@citrustc.us.

For information regarding city local business taxes, please call:

City of Inverness: (352) 726-3401
City of Crystal River: (352) 795-4216

Please display your Business Tax Receipt in a conspicuous place at your business or, if a mobile unit, please carry your license with you.

Due Dates and Penalties

All business tax receipts shall be issued by the tax collector beginning July 1st of each year and shall be due and payable on or before September 30th of each year and shall expire on September 30th of the succeeding year. If September 30th falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30th. Those business tax receipts not renewed prior to September 30th shall be considered delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each subsequent month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed 25 percent of the business tax fee for the delinquent business or profession. Any person who engages in or manages any business, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of 25 percent of the tax due, in addition to any other penalty provided by law or ordinance. Any person who engages in any business, or profession covered by Florida Statute 205 and Citrus County Ordinance 2006-A24, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.

Renewals

Your business tax receipt may be renewed July 1st through September 30th without penalty. A renewal may not be issued to any person, business, or profession who is regulated by any state licensing agency without exhibiting an active certificate.

Business tax rates vary according to the type of business. Rates begin at $25.00. Contact the Tax Collector’s office for a more specific rate.

Zoning

It is important to check with Growth Management regarding the zoning laws of your property to be sure your business can be legally operated from your home or location you have selected. For more information please contact Growth Management at (352) 527-5226.

Mobile Vendors

Any mobile vendor selling merchandise must have written permission from the owner of the property on which he is conducting business. Conducting business on the county right-of-way is not allowed.

Sales Tax

Any information regarding sales tax can be obtained by contacting the State of Florida, Department of Revenue:

1904 Thomas Ave., Suite 103
Leesburg, FL 34748-3289
Leesburg:  (352) 315-4470 | Tallahassee: (800) 352-3671

Going out of Business/Fire Sale

Any individual or business that wishes to conduct or advertise a Fire Sale, 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 Office.

Included with the application shall be a copy of the proposed advertising, the current county local business tax, (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.

Lotteries & Gambling

There is no provision to authorize gambling or the operation of a lottery.

Taxi Cabs

Per County Ordinance 2015-A21 effective July 1, 2016 a taxicab business must provide proof of automobile insurance with the minimum limits of $300,000 combined single limit (CSL) when applying for or renewing a Business Tax Receipt.

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