Local Business Tax - (Formerly Occupational License)



Find and Pay your Local Business Tax Online

Florida Department of Revenue:  Sales Tax Information
Secretary of State:  Information on fictitious names
Internal Revenue Service:  Federal Tax Requirements
Local Business Tax Occupation Codes: Occupation codes and descriptions
Local Business Tax Rate Calculator: Calculate the rate for taxes
Local Business Tax Info Sheet:  Checklist of required items and contact numbers

Temporarily, electronic payments for Local Business Taxes can only be accepted via the Tax Collector’s website.  Select the E-check option.  The payment processor, not the Tax Collector, charges a $2.50 fee for E-checks.


We levy the Local Business Tax for the privilege of doing business in Jacksonville/Duval County (in accordance with Florida Statutes, Chapter 205). Local Business Tax Receipts are valid for one year, starting October 1st and expiring September 30th of the following year.  Receipts not renewed by September 30th are delinquent and subject to applicable penalties.  Additionally, any person who does not pay the required Local Business Tax within 150 days after the initial notice of tax due, and who does not obtain the required Local Business Tax Receipt is subject to civil actions and penalties. 
 
Any person doing business in Jacksonville/Duval County must obtain a Local Business Tax Receipt. Any businesses located in another municipality in Duval County are required to obtain a city Business Tax Receipt from that municipality where the business is located, in addition to paying the county tax for Duval County.  Any person who provides merchandise, entertainment, or services to the public, even if only a one-person company or home-based business, must obtain a Local Business Tax Receipt before starting to operate.

Additional information on this page:
 
            Fictitious Name / Corporation
            Certificate of Use
            Home-Based Business
            Building Contractors
            Peddlers / Street Vendors
            Exemptions
            Additional Information
            Payment Information
             
Local Business Taxes vary depending on the nature of business. The number of employees, equipment and seating capacity are a few variables that factor into the amount of tax due.  A receipt is required for each place of business and for each separate classification at the same location. Receipts are transferable when there is a change of ownership, business location or trade name. A personal receipt is not transferable to another individual.

You must apply for new Local Business Tax Receipts in person at our downtown office, 231 E Forsyth St. Suite 130 (see map on our website at www.coj.net/tc).
 
Before we issue a Local Business Tax Receipt, a business must meet all required conditions. Supporting documentation should include Corporation registration information, and/or Fictitious Name registration, State License for the profession (if any), Picture ID, Social Security Number or Employer Identification Number. At that time we determine the proper classification of your business, enter your information directly in to the system, and charge the appropriate amount of tax. We do not require a formal application, nor do we accept online applications.
 
The renewal period for Local Business Taxes starts July 1st and runs through September 30th. We mail the Local Business Tax renewal applications in June as a courtesy reminder to allow time for processing payments, printing, and mailing renewed Receipts.  New businesses may pay taxes any time during the fiscal year. We prorate the business tax beginning April 1st, at which time half-year rates apply. 
 
It is the Receipt holder’s responsibility to renew before the expiration date to avoid penalties. You may renew your Local Business Tax Receipt by mail, online, or in person at any Duval County Tax Collector’s branch office. Click on the link to find the nearest location. (Note: You must have your current renewal notice without any changes).

Should a business fail to pay their Local Business Tax, the Tax Collector may notify the State Attorney’s office to enforce payment of the tax. F.S. 205.053(3) provides any business owner who does not pay the required Local Business Tax within 150 days after the initial notice of tax due, and who does not obtain the required Receipt is subject to civil actions and penalties, including court costs, reasonable attorney’s fees, additional administrative costs incurred as a result of collection efforts and an additional penalty of up to $250.
 
 
A business using a fictitious name must submit a copy of the current Certificate of Registration; those using a corporate name must submit a copy of the corporation current Certificate of Status from the State of Florida. The state now requires you advertise all new business names.  Contact the state for more information.
 
Florida Department of State: (www.sunbiz.org)
            Fictitious Names: (850) 245-6058
            Corporations: (850) 245-6052
 
 
A Certificate of Use may be required for new or expanding businesses in addition to the Business Tax Receipt. For further information, please contact:
 
Zoning Section
Planning and Development Department
214 N Hogan St
Jacksonville, FL 32202
(904) 255-8300
 
 
If you plan to conduct business from your home, you should check with the Building and Zoning Department.  There are certain restrictions to businesses conducted out of your home.
 
 
Professionals and businesses, such as physicians, engineers, real estate firms, mortgage brokers, restaurants, etc., must submit current State Certificates when applying for a new Local Business Tax Receipt. State information: 850-487-1395. The Local Business Tax is due for any state licensed professional engaging in the practice for that profession. This does not relieve the requirement of paying the Local Business Tax for the business being operated.

All businesses dealing with food must have a permit from the Division of Hotels and Restaurants, State Agriculture Department or the State Health Department. State information: (850) 487-1395.
 
Businesses such as sellers of travel, health studios, telemarketing, dance studios, pawn shops, motor vehicle repair shops and intrastate moving companies are regulated by the Florida Division of Consumer Services. They must show evidence of registration when applying for the Local Business Tax. For questions regarding licensing requirements, contact the Florida Division of Consumer Services at (800) 435-7352 or visit their website at www.800helpfla.com.
 
 
In addition to a Local Business Tax Receipt, a Building Contractor needs a Current State Certificate issued by the State Construction Industry Board, (850) 487-1395. We collect the Local Business Tax due for a state licensed professional engaging in the practice for that profession.  This does not relieve the requirement of paying the Local Business Tax for the business operated.
 
The State Department of Business and Professional Regulations did away with the Qualifying Business License they issue, merging that requirement with the process of registering the Certified/Registered Contractor.
 
The requirement to maintain a Local Business Tax for the Qualifying Agent remains unchanged at the local level.
 
 
All mobile vendors, operating within the City of Jacksonville, must have a Vendor’s Permit in addition to the Local Business Tax Receipt. You must comply with city regulations at all times.  A vendor's permit application can be found here.
 
 
Residents of Duval County who are permanently disabled persons physically incapable of manual labor, widows or widowers with minor dependents and persons sixty-five (65) years of age or older, who use their own capital (not in excess of $1,000) and not more than one employee, or helper, can engage in business without being required to pay the Local Business Tax. Proof of residency is required.

The disabled may be entitled to an exemption, provided they meet certain criteria, including a physician's certification, less than $1,000 of the applicant's capital investment, and not more than one employee or helper in connection with the business or occupation.
 
The applications for Local Business Tax Exemption are available downtown.
 
By definition, Business, Occupation, or Profession do not include the customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions in the state. No Local Business Tax Receipt shall be required for occasional sales or to engage in fund-raising projects when the projects are performed exclusively in the activities of the organization.

In addition, no Local Business Tax Receipt is required for a charitable, fraternal, youth, civic, service or other organization for fund-raising projects when the projects are performed exclusively by the members and the proceeds are used exclusively in the activities of the organization.
 
There is no obligation for the following to obtain a Local Business Tax Receipt in Jacksonville/Duval County.

            Religious Institutions
            Educational Institutions
            Charitable Non-Profit Institutions
 
 
You must display the Local Business Tax Receipt conspicuously at your place of business and in such a manner as to be open to the view of the public and subject to inspection by all duly authorized officers of the county.

Please notify the Local Business Tax office regarding any changes to the following: business name or ownership, location, number of employees, equipment, machines or any other contingency.

Should you cease doing business, return the Receipt to the Local Business Tax office so your name may be removed from the file.

Any business that sells or deals in alcohol/tobacco must obtain a certificate from the Division of Alcoholic Beverages and Tobacco at (904) 727-5550.

Business owners are required to pay tangible personal property tax.  For information, contact the Property Appraiser at (904) 630-1964.

Owners of hotels, motels, rooming houses, and similar transient rental properties are required to contact the Tourist Development Tax Section.   Those businesses that sell gas, fuel oil, propane, water and electric are required to contact the Public Service Tax Section. You may reach both sections at (904) 630-2022.

Refer to your Receipt number whenever you contact the Local Business Tax office. For further information, please contact: (904) 630-1916 option 3.
 
Please note that the material in this site is intended for general information purposes only. While it is current at the time of publication, changes to the County Code or State Law may invalidate some of this information. In the event of a conflict between this guide and the Code, the Code prevails. Not all possible applications of the Local Business Tax Receipt requirements are discussed. For clarification of your individual circumstances, please call the Business Tax Office at (904) 630-1916 option 3.
 
 
We mailed the Local Business Tax renewal notices for 2014/2015 on June 30, 2014.
 
To pay by mail:

Michael Corrigan, Duval County Tax Collector
Local Business Tax
231 E. Forsyth St, Suite 130
Jacksonville, FL 32202
 
To pay in person:
 
You may renew Local Business Tax Receipts by mail, or at our any one of our branch locations. (See map on our website at www.coj.net/tc).   If you have any changes to the information on the Local Business Tax renewal, you should visit our downtown office, 231 E Forsyth St, Suite 130, Jacksonville, FL 32202.
 
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