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Important Provisions

Out-Of-County Businesses

Generally, individuals and/or organizations that are located in another Florida county, who do not have a business location in Polk County, and who seek to do business in Polk County, must have a valid and corresponding county local business tax receipt from their Florida county of origin or a Polk County local business tax receipt prior to engaging in any business activity in Polk County, Florida. For more information, refer to TA 08-02 found on our Technical Advisories page.

Municipal Local Business Tax Receipts

Businesses that have obtained a "municipal local business tax receipt" from their municipality must also obtain a county local business tax receipt.
Note: A business located inside a municipality in Polk County which already has a Polk County local business tax receipt may also be required to obtain a municipal local business tax receipt. For more information about municipal local business tax receipts contact your municipality. Click here for municipal contact information...

Pro-Rated Local County Business Taxes

New businesses must obtain their Polk County local business tax receipt prior to operating in Polk County, Florida. Those seeking a new Polk County local business tax receipt after July 1st in any given local business tax year will pay a pro-rated fee of ¼ the cost of the original tax receipt amount due so long as the applicant also pays for the annual tax amount due for the following year at the time of an original application.

Florida Statutes, Chapter 205

For more information on state law and local business taxes, please refer to Chapter 205 of the Florida Statutes.

Polk County Ordinance

For more information on Polk County's provisions related to local business taxes, please refer to the Polk County Local Business Tax Ordinance (in PDF)... |Get Adobe Reader|