Business Tax Receipts

Any person or entity operating a business located in Seminole County must obtain a business tax receipt in order to operate, including anyone who provides merchandise or services to the public, even if only a one-person company or home-based business. If the business location is within the city limits, a city-issued business tax receipt is required as well. 

Florida Statutes 205.162,  205.192, and 205.055 provide certain exemptions from the business tax receipt cost, such as: 

• 205.192 - Charitable, religious, fraternal, youth, civic, service or other such organizations, when the organization makes occasional sales or engages in fundraising projects, are generally exempt. Certain restrictions apply.

• 205.162 - Residents of Seminole County who are permanently disabled, physically incapable of manual labor, widows or widowers with minor dependents and persons sixty-five(65) years of age or older - With not more than one employee or helper, and who use only their own capital, not in excess of $1,000.

• 205.055 - Permanent Florida resident, or their unremarried widow or widower, who served in the U.S. Armed Forces during specified periods, was honorably discharged and is disabled from performing manual labor shall be entitled to an exemption of up to $50 on any business tax receipt. Certain other restrictions apply. 

New Business Checklist is provided on this website to help you compile the necessary documentation to obtain the business tax receipt. In addition, there may be local, state, and federal regulations that pertain to the type of business you wish to conduct.

If you purchase an existing business, you will need to: 

• Surrender the previous owner’s current business tax receipt. 

• Complete an application and pay the transfer fee. 

• Completed Bill of Sale 

A corrected business tax receipt will be issued. (If your occupation is regulated by the Department of Professional Regulations, State of Florida, or any other regulatory boards, you must present a corrected copy of the certification or registration, showing the changes before the business tax receipt may be transferred).

If your previous and new business addresses are in unincorporated Seminole County locations, download the Application Form. Submit the form, your current business tax receipt, and the $3.00 transfer fee to the Tax Collector's office. 

If the new location is within the city boundaries of a participating city, you will need to contact the appropriate city office. Please check with those cities by selecting the appropriate link below. 

• Altamonte Springs 

• Casselberry 

• Longwood 

• Oviedo 

• Winter Springs 

If your new business address is within the city boundaries of Sanford or Lake Mary, you should first contact the city prior to transferring your county business tax receipt. Please check with those cities by selecting the appropriate link below. 

• Lake Mary 

• Sanford 

Businesses with multiple locations in Seminole County are required to have a business tax receipt for each location. There are some circumstances in which we will issue one business tax receipt for multiple locations.

Florida Statutes provide that a late renewal must include a penalty of 10% for the month of October, plus an additional 5% penalty for each month of delinquency thereafter until paid, not to exceed 25% of the business tax. If you conduct business without a business tax receipt, you will be subject to a penalty of 25% of the tax due plus additional penalties. In addition, operating without a business tax receipt is a misdemeanor punishable by a $250 fine if not in compliance within 150 days of notice of the amount due. 

Notify the Seminole County Tax Collector’s office in writing and provide the business tax receipt account to be purged or deactivated. If advertising or conducting a “going out of business sale”, a special permit must be obtained. 
 
You may download the going out of business permit application form and a checklist from our website. In addition, you must notify the Seminole County Property Appraiser’s office of your intention to avoid future year assessment of tangible taxes.

Ways to renew your business tax receipt: 

• By Mail - Please return the renewal notice in the enclosed, pre-addressed envelope. Include your check or money order, in U.S. funds only, made payable to: Seminole County Tax Collector, for the amount due. If you send one payment for multiple accounts, please provide all of the renewal notices. 

• In Person - You may pay at  any of our branch locations. 

• Our Business Tax Receipt online payment portal is unavailable this year as we are in the process of transitioning to a more advanced platform. We apologize for any inconvenience this may cause. Alternatively, you may send in your renewal notice by mail or visit one of our six branch offices. 

** The Seminole County Tax Collector does not retain any of the user processing fees. 

The receipt must be displayed conspicuously at the place of business, visible to the public, and to a field compliance officer.

The business tax receipt is required before a business begins operation.

Annually, on September 30.

• If you are using the owner’s first name, last name, initials or anything else besides the FULL name, that is considered a fictitious name (e.g. - D/B/A John’s Enterprises). You will need to register with the Florida Department of State Division of Corporations (1-850-245-6059 or www.sunbiz.org.) Corporations can be registered on this site as well. 

• If you choose to register a fictitious name, you will need to provide the fictitious name registration or the Articles of Incorporation at the time of application. 

• If you use ONLY your FULL LEGAL name as the business name, you will not need to register your business name with the state. 

Some businesses are required to obtain more than one receipt. Contact the Sanford Branch Tax Department with any questions.