What is a County Business Tax Receipt?
The County Business Tax Receipt (County BTR), formerly known as the "Occupational License," is a permit required by Florida county governments that authorizes a business to operate within their county jurisdiction. This is a local tax on the privilege of doing business in the county.
Every business operating in Florida, regardless of size or industry, must obtain this receipt from the county where the business is physically located. It is separate from and in addition to state licenses and city permits.
Who Needs a County BTR?
Virtually all businesses operating in Florida counties need this receipt:
- Restaurants, cafes, and food service establishments
- Retail stores, shops, and boutiques
- Professional services (doctors, lawyers, accountants)
- Contractors and construction companies
- Home-based businesses and sole proprietors
- Mobile vendors and food trucks
- Service businesses and repair shops
- Real estate and insurance agencies
- Manufacturers and distributors
County BTR vs. City BTR - Understanding the Difference
- County BTR: Required for all businesses in Florida, issued by county tax collector
- City BTR: Additional requirement if your business is within incorporated city limits
- Both may be required: Businesses in cities typically need both county and city receipts
- Unincorporated areas: Only county BTR is required
- Each has separate fees, applications, and renewal schedules
- Both must be displayed at your place of business
Application Requirements
To apply for a County Business Tax Receipt, you typically need:
- Completed county application form
- Federal Employer Identification Number (EIN) or Social Security Number
- Business entity documentation (Articles of Incorporation, LLC documents)
- Proof of business location (lease agreement, deed, utility bill)
- Zoning approval or certificate of use
- State licenses (if applicable - food service, professional, etc.)
- Workers' compensation insurance proof (if you have employees)
- Professional licenses (if required for your industry)
Fee Structure
County BTR fees vary significantly based on:
- Business Classification: Different industries have different fee tiers
- Number of Employees: Many counties charge based on employee count
- Gross Receipts: Some counties base fees on annual revenue
- Business Location: Fees differ between counties
- Square Footage: Some classifications consider facility size
- Typical range: $50 to $500+ annually depending on factors above
Major Florida Counties
We handle County BTR processing for all Florida counties, including:
- Miami-Dade County: Most populous, diverse requirements
- Broward County: Fort Lauderdale, Hollywood, Pompano Beach
- Palm Beach County: West Palm Beach, Boca Raton, Delray Beach
- Hillsborough County: Tampa and surrounding areas
- Orange County: Orlando, Winter Park, and theme park district
- Pinellas County: St. Petersburg, Clearwater, and beaches
- Duval County: Jacksonville (consolidated city-county)
- Leon County: Tallahassee, state capital
- All 67 Florida counties
Annual Renewal
The County BTR must be renewed annually:
- Most counties require renewal by September 30th each year
- Some counties have different fiscal year calendars
- Renewal notices are typically mailed 30-60 days before expiration
- Late renewals incur penalties (typically 10% per month up to 25%)
- Operating without valid receipt can result in fines and business closure
- Update business information if there are changes
Zoning Compliance
Before obtaining your County BTR, verify zoning:
- Check that your business type is allowed at your location
- Obtain Certificate of Use or Zoning Approval Letter
- Home-based businesses may have special restrictions
- Some counties require site plan approval
- Building permits may be needed for renovations
- Parking and signage must comply with local codes
Special Classifications
Certain business types have unique requirements:
- Food Service: Must have state food service license first
- Home-Based Businesses: May require home occupation permit
- Contractors: Need state contractor's license and insurance
- Mobile Vendors: Different requirements for each operating location
- Temporary Events: Short-term permits available for special events
- Professional Services: State professional licenses required
Consequences of Non-Compliance
- Operating without a valid County BTR is illegal
- Fines and penalties can be substantial ($500-$5,000+)
- Business may be ordered to cease operations
- Accumulated back taxes with interest
- Cannot obtain other permits or licenses
- May face criminal charges in severe cases
- Negative impact on business reputation
Our County BTR Services
We handle the entire County BTR process:
- Determination of correct county and classification
- Zoning verification and compliance assistance
- Complete application preparation
- Fee calculation and payment processing
- Documentation gathering and organization
- Coordination with county tax collector offices
- Application submission and follow-up
- Annual renewal reminders and processing
- Multi-location registration for businesses with multiple addresses
- City BTR coordination (if applicable)