Local Business Tax Receipts
here to search County Local Business Tax Records
Receipt for payment of the County Local Business Tax (previously referred to as
an occupational license tax receipt) represents that the Local County Business
Tax Account holder is granted the privilege of doing business in Polk County. Please
be aware that payment of the Local Business Tax or holding a Local Business Tax
Receipt does not convey an acknowledgement of competancy in any business occupation,
trade, practice or activity.
Who Needs A Local Business Tax Receipt?
Generally, the County Local Business Tax ordinance requires all individuals or firms
doing business, and which are located and/or operating in Polk County, to obtain
an annual County Local Business Tax Receipt.
County Local Business Tax Classifications & Annual Payment Amounts
Class "A", Non-State Regulated Business, Profession, or Occupation
- Annual Cost: $31.50
This classification is for all businesses, professions, or occupations which are
not required to hold any license, certification, or registration with any branch,
department, agency or authorized licensing board of the State of Florida.
Class "B", State Regulated Business, Profession or Occupation - Annual
This classification includes all businesses, professions, and occupations for which
a license, certification, or registration is required by any branch, department,
agency or authorized licensing board of the State of Florida. Note: Proof of state
license, registration or certification may also be required prior to issuance of
a county local business tax receipt.
Class "C", Declared Business, Profession or Occupation - Annual Cost:
This classification includes all specified businesses, professions, and occupations
for which a declaration shall be published by the Tax Collector upon approval of
application and receipt of tax payment. The declaration shall consist of the business
name, owner name, location, telephone number, and activity. Specified businesses,
professions, and occupations are as follows:
- Special Event - Any transient or temporary entertainment such as fairs, circuses,
carnivals, festivals and outdoor or tented entertainment events.
- Stall Market - A market place where transient businesses, professions and/or occupations
engage in commerce.
- Casual Loan Operation - Those who act as pawn brokers or those who provide check
cashing loan services.
- Fortune Telling - Those who are fortune tellers, clairvoyants, soothsayers, tarot
card readers, palm readers or any other such practice.
- Graphic Entertainment - Those which provide a live display of adult oriented nude
or sexually suggestive entertainment.
- Extreme Entertainment - Any dance and/or concert which is performed outside the
confines of a recognized dance hall, restaurant, night club, civic club, community
facility, convention hall or government facility.
- Fireworks - Any manufacturers, distributors, wholesalers, or retailers of fireworks
or sparklers as defined in Chapter 791, Florida Statutes.
How To Get A County Local Business Tax Account
Those seeking to obtain a County Local Business Tax Receipt can complete an application
form and mail it in with the applicable payment due.
Click here to download a County Local Business Tax Account Application Form...
Once you have printed out and completed the application, just mail it in along with
the applicable payment amount due.
County Local Business Tax Application may be dropped off at any Service Center location of the Tax Collector. Business Tax Receipt will be mailed in 5 - 7 business days. Applicants seeking to complete an application at a Branch Office
will need to provide the following information along with the applicable payment
- Business Name
Note: Any person or firm that does not use their legal name to
do business must obtain a fictitious name number from the Florida Secretary of State's Office. The Secretary of
State's telephone number in Tallahassee is 850-487-6058. A fictitious name number
may also be obtained online. For more information on obtaining a fictitious name
- Owner(s) or President's Name
- Mailing Address
- Physical Location Address
- Telephone Number
- Owner's Social Security or Business Federal I.D. Number
Note: Social Security or Federal I.D. Numbers are obtained from
the U.S. Internal Revenue Service.
The toll-free number for the IRS is 800-829-3676.
- Florida Sales Tax Number (when applicable)
Note: To obtain a Florida Sales Tax Number or resale number, contact
the Florida Department
of Revenue. Their Lakeland Office telephone number is 863-499-2260.
- Visit MyFlorida.com for a list of State Agencies regarding Florida License, Registration and/or Certification, etc. (when applicable)
To seek a County Local Business Tax Receipt in person , please visit one of the
Customer Service Centers (Branch Offices)
County Local Business Tax Receipt Renewals
For information regarding the renewal of an existing annual Polk County local business
Other Important Provisions
For information related to out-of-county businesses, business located in municipalities,
and pro-rated local business taxes, as well as statute and county ordinance references,