Local Business Tax Receipt:

 

Local Business Tax Receipt Osceola Code of #323A28 Chapter 13 Article II Local Business Tax Receipts

 

A Local Business Tax Receipt is issued by the Tax Collector for the privilege of operating any business, profession, or occupation within the county notwithstanding the classification of the business. Anyone providing merchandise or services, including a sole proprietor or home based business, must obtain the Business Tax Receipt to operate. A Business Tax Receipt must be obtained for any for profit LLC, Corporation, or Fictitious name registered with the State.

 

Before an Osceola County Local Business Tax Receipt can be issued, a business must meet all conditions required by city, county, state, or federal agency regulations, which apply to that business or occupation. All businesses are subject to approval by the Zoning, Environmental Health, and Building Departments. Depending on the Business location, the following additional fees may apply:

 

• Zoning Permit Fees for Local Business Tax Receipts:

Residential Business - Home Occupation Review....$100.00

Commercial Business - Tenant Occupancy Permit...$478.00

 

In Osceola County, a business located within a city limit requires both a municipal license and a county Local Business Tax Receipt to operate. The City of Kissimmee and City of St. Cloud can be contacted with the information below:

 

City of Kissimmee Business Tax

www.kissimmee.org

407-518-2120

101 N. Church St.

Kissimmee, FL 34741

 

City of St. Cloud Business Tax

www.stcloud.org

407-957-7297

1300 9th St.

St Cloud, FL 34769

 

• Local Business Tax Receipt fees for new business are as follows:

10/1 - 3/31 ....$30.00 (12 month receipt)

04/1 - 6/30 ....$15.00 (6 month receipt)

07/1 - 9/30 ....$45.00 (18 month receipt)

 

Existing Local Business Tax Receipts are renewed annually in the amount of $30.00 from July 1st through September 30th. Failure to renew or update a Local Business Tax Receipt subjects the owner to delinquent fees as well as penalties applied by County Code Enforcement. If you have ANY changes to be made to your existing Local Business Tax Receipt you must contact the Tax Collector Office by phone (407-742-4000) or visit the Tax Collector Main Office, located at 2501 E. Irlo Bronson Memorial Highway in Kissimmee. All businesses must maintain a current Local Business Tax Receipt.

 

• Renewal Penalties Applied if Not Renewed by September 30.

Oct ....$3.00 (Total due: $33.00)

Nov ...$4.50 (Total due: $34.50)

Dec ...$6.00 (Total due: $36.00)

Jan .. .$7.50 ( Total due: $37.50 - Maximum Fee $7.50)

Going Out of Business / Fire Sale:

 

Any individual or business that wishes to conduct or advertise a "Fire Sale" or "Going Out of Business Sale" , or any liquidation sale, (Any sale the public would believe, that upon disposal of all stock of goods on hand, the business will cease and be discontinued.)  is required by the State of Florida (Florida Statute 559.20) to apply, and purchase a Going Out of Business Permit.

 

Going Out of Business/Fire Sale applications are available at the Tax Collector's Main Office.

 

Included with the application shall be a copy of the proposed advertising, the current county Local Business Tax Receipt, (if applicable, the city occupational license) and a copy of the current inventory, listing goods to be sold. The fee required is $50.00 (Fifty Dollars). If an application is disapproved, such payment would be retained as, and for the cost of investigating the statements contained in such application, and the applicant.

 

Prior to the issuance of the permit, all tangible personal property, and real estate taxes, (if applicable) must be paid. The permit is valid for a period of not more than 60 consecutive days, counting Sunday, and any legal holiday, following the issuance thereof.

FAQ's

 

For more information see our frequently asked questions below. Click on each question for the answer and additional information.