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Account Information Changes

Business Transfers; Location & Name Changes; Addition of Occupations/Activities


Transfer of Business - All County Local Business Tax Receipts may be transferred to a new owner of the business with the approval of the Tax Collector and upon presentation of an Ownership Change Form and a fee of 10% of the annual tax, but not less than $3 (three-dollars) and not more than $25 (twenty-five-dollars), provided there is a proof of the bona fide sale of the business. When applicable, proof of state licensure, certification and/or registration may also be required from the new owner prior to the issuance of an County Local Business Tax Receipt.
 

Note: An Ownership Change Form consists of a signed written request from the new owner seeking a transfer of the County Local Business Tax Account into their name (include County Local Business Tax Account Number), a completed County Local Business Tax Application Form and proof of a bona fide sale (or transfer of ownership) of the business in question.


Location Change - Upon request of the business and presentation of the County Local Business Tax Receipt, the County Local Business Tax Receipt may be transferred from one location to another within Polk County with the approval of the Tax Collector and a fee of 10% of the annual tax, but not less than $3 (three-dollars) and not more than $25 (twenty-five-dollars).

Name Change - Upon request of the business and presentation of the County Local Business Tax Receipt, the County Local Business Tax Receipt may be changed to reflect a new busines name or names with the approval of the Tax Collector and a fee of 10% of the annual tax, but not less than $3 (three-dollars) and not more than $25 (twenty-five-dollars). Corporations, partnerships, and limited liability companies, etc., as well as sole proprietors not using their legal name, are required to provide a Fictious Name Number issued by the Florida Department of State or a signed written statement from the business explaining why they do not need to compy with the Fictitious Name Registration Act.

Addition of Occupation or Activities - The addition of an occupation or activity to County Local Business Tax Receipt my be done with the approval of the Tax Collector and a fee of 20% of the annual tax + the difference between the taxes due from the old tax receipt to the new tax receipt with a Class change (if any). Proof of state licensure, certification and/or registration may be required to add an activity to an County Local Business Tax Receipt.

Reprint Only of County Local Business Tax Receipt - Upon request from the business owner a reprint of the paid Business Tax Receipt is available for a fee of $3 (three dollars). No changes shall be made on this reprint other than mailing address. Any other changes would bear the applicable fees listed above.

To seek any of the above changes, please visit one of the Tax Collector's Service Centers.