A local business tax receipt is required by Alachua County for the privilege of engaging in a business, profession or occupation. Anyone providing merchandise or services to the public, even through a one-person company or home based occupation must pay a local business tax to operate. In some cases, if a business performs several functions, it may be necessary to pay more than one business tax.
In Alachua County, any business located within a city limit must pay a local business tax to that city. All businesses located outside city limits must pay a county business tax.
Before an Alachua County Local Business Tax Receipt can be issued, a business must meet all conditions required by county, state, or federal agency regulations which apply to that business or occupation. Many businesses may be subject to zoning, environmental health, building, or development codes.
The local business tax varies according to business type and size. The minimum fee is $47.25 and the maximum is $525.00.
The local business tax is paid when the business opens and then renewed anually in July through September. The tax receipt is valid through September 30th of the following year. For new businesses, local business tax receipts are issued any time during the year. For businesses that register April 1st or later, half-year fees apply. Failure to pay the local business tax subjects the owner to delinquent fees. All businesses must maintain a current local business tax receipt.
If you have any changes to be made to your existing business, please contact our Business Tax Department at (352)264-6968. 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.
New businesses must obtain their local business tax receipt prior to engaging in their business, profession, or occupation. The amount of tax will vary according to business type and size. Businesses beginning after March 31st will pay a prorated fee. To register to pay the local business tax, telephone the Tax Collector’s Office at (352) 264-6968, or visit any Tax Collector’s Office.
The information needed to register for the local business tax (GET REGISTRATION FORM AND CHECKLIST) includes, but is not limited to the following items:
- 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 County Agencies, a copy of the documents provided by the state or county, as proof of your compliance, will be required with your registration for the local business tax.Note: Registered or Certified Contractors, regulated by the Department of Business and Professional Regulation (DBPR), (850) 487-2252, whose business location is not located within Alachua County, would not be required to pay a business tax in Alachua County.
- 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)245-6059.Note: Corporations are registered with the Florida Secretary of State, for information call, (850) 245-6052. Out of State corporations must register with the Secretary of State if they intend to use their corporate name. For information call (850) 245-6052.
- Social Security or Federal ID numbers are obtained from the US Internal Revenue Service. Toll Free Number 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, (850) 487-1395. This inspection must be prior to obtaining a local business tax receipt. The Division of Hotel & Restaurant Commission is located at 7960 Arlington Expressway, Ste 350, Jacksonville, Florida 32211.
- To obtain a Florida Sales Tax Number contact the Florida Department of Revenue. Their Alachua County location is 14107 NW Highway 441 Ste 100, Alachua, Florida 32615, (386) 418-4444.
- State licensing requirements can be obtained by calling the Consumer Services Department 1-800-435-7352.
- All businesses must file a Tangible Personal Property Tax Return, with the Property Appraiser, (352)374-5234 before April 1st. Personal Property Taxes are assessed against your business equipment as of January 1st, and become payable in November. Taxes become delinquent if not paid by the following 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.
NOTE: A fine of $250.00 will be levied against any business who has not paid the local business tax within 150 days of notice.
If you discontinue (close) your business, contact The Tax Collector’s Office (352) 264-6968 and The Property Appraiser’s Office (352) 374-5234.
If a change of ownership has taken place, the original tax receipt may be transferred to the new owner upon payment of a transfer fee of 10% of the annual tax (not less than $3.00 or more than $25.00).
Any changes to an existing business must be reported to the Local Business Tax Department, in the Tax Collector’s Office (352) 264-6968.
Please include a copy of the business owners Florida Driver’s License.
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 any Tax Collector’s Office, online or by calling (352) 264-6968.
Included with the application shall be a copy of the proposed advertising, the current Local Business Tax receipt, and a copy of the current inventory, listing goods to be sold. The fee required is $50.00. If an application is denied, such payment would be retained 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.