Business Tax Receipts
NEW! PAY BUSINESS TAX RECEIPT ONLINE
Welcome to the Business Tax Receipt online renewal payment service. Businesses can be searched by the business name, address, or license number. Please pay the annual fee provided on the renewal notice. Payments must be received by September 30th to avoid any penalties.
Please note that payments made using a credit card or debit card will incur a processing fee of 2.95% with a $1.95 minimum. Payments made using an e-Check will incur a processing fee of $2.95.
WHAT IS A LOCAL BUSINESS TAX RECEIPT?
Business tax receipts are local city and municipal receipts issued to businesses as proof that the company has registered, paid local taxes, and is approved to operate in the local area.
Each city requires that a business register with the local government for taxation purposes, and acquiring a business tax receipt is one of the first steps. This receipt grants permission to the business owner to sell goods and services in that locality. In fact, many cities and counties require you to have a business tax receipt before you even open your doors.
Sec. 205.013, Florida Statutes, is the act relating to what has been known as "Local Occupational License Tax". As of January 1, 2007, F.S. 205.013 has been amended to refer to "Local Business License Tax" in an attempt to clarify the purpose of the business tax and to prevent unscrupulous persons from presenting a local occupational license to consumers as proof of competency to perform various repairs and services.
The City Manager has designated the Finance Director as the Business Tax Receipt Official and she is therefore responsible for processing business tax receipt applications, renewals and maintenance of the business tax receipt database.
WHAT IS NEEDED TO OBTAIN A LOCAL BUSINESS TAX RECEIPT?
Application
An application needs to be completed in full including date opened, number of employees, FEIN # or SS #, the nature of the business, etc. The Business Tax Receipt Application is available here.
The Business Tax Receipt RENTAL Application is available here.
The Business Tax Receipt VACATION RENTAL Application is available here.
Fictitious Name
If the business name is anything other than first and last name of the owner, a fictitious name must be registered with the State of Florida and a copy must be submitted with application.
Articles of Incorporation
If the business is incorporated, a copy of the Articles of Incorporation must be submitted with the application.
State License
The State of Florida requires any business regulated by the State of Florida to provide a current copy of the State license before the Local Business Tax Receipt will be issued or renewed. This includes the Florida Department of Business and Professional Regulations, Department of Health, Department of Hotels & Restaurants, Department of Finance, Professional Engineers, Brevard County Certificate of Competency, and the Division of Real Estate.
Change in Ownership
An application needs to be completed with the new information. A copy of the bill of sale or deed needs to be attached.
Change in Location
Because a local business tax is tied to a specific address a new application needs to be completed with the new address and phone numbers.
QUESTIONS / CONCERNS
Questions regarding Business Tax Receipts may be directed to the Finance Department:
- Electronically: Email Business Tax Receipts
- Fax: 321-768-2390
- In Person:
2240 Minton Road, First Floor
West Melbourne, FL 32904-4917 - Phone: 321-327-6614 or 321-727-7700 ext. 509