Business Tax Receipt Information

Application information

You must pay a tax to operate any business within city limits. A business tax receipt is proof of payment and it is required before a business opens. Our website has a few tips to help you get a business tax receipt.

Renewals

All Business Tax Receipts expire September 30. Invoices will be emailed August 3 (if you opted out of email you will receive an invoice in the mail during the week of August 3.) See our Permit Payment Guide for payment instructions.
 
Payment is due no later than October 1. Each business is given an option of paying later with a delinquency penalty. In November, the penalty is 5 percent of the Business Tax Receipt fee; December, 10 percent; and January, 15 percent. After February 1, an additional late-payment penalty of $250 will be applied to any unpaid Business Tax Receipt renewal. Failure to receive an invoice is not an excuse for nonpayment.

 

Changes

Certain businesses whose Business Tax Receipt tax is based on some type of variable such as number of workers, or dollar value of inventory have to complete a Business Tax Declaration form annually. Each April, the business will be mailed a Declaration Form. It must be completed and returned to the City no later than June 1st . Forms can be emailed to businesstax@orlando.gov. Failure to return the Business Tax Declaration form by June 1st will result in a 25 percent penalty. This penalty will be added to next year’s Business Tax Receipt fees. This penalty is in addition to any delinquent or late-payment penalties.

Business Tax Receipts may be transferred in two ways:

1. To a new owner when there is a sale of the business. Please submit the original Business Tax Receipt and evidence of the sale with a transfer fee of 10 percent of the Business Tax Receipt fee (excluding administrative fee and penalties) but not less than $3 or more than $25.

2. To a new location within the City of Orlando. Please submit the original Business Tax Receipt and evidence of the change in location with a transfer fee of 10 percent of the Business Tax Receipt fee (excluding administrative fee and penalties) but not less than $3 or more than $25. 

Proration

Business Tax Receipt fees for businesses starting on or after January 1st and before August 1st are reduced based on the month the business starts, as follows: Jan. = 10 percent; Feb. = 20 percent; March = 30 percent; April = 40 percent; May = 50 percent; June = 60 percent; July = 70 percent. This is in addition to a $20 application fee and any penalties that may apply. Businesses starting on or after August 1st will pay next year’s fee and be issued next year’s Business Tax Receipt. Prorated Business Tax Receipts are nonrefundable and expire September 30th.

Inspection Information

Often a prospective business site has deficiencies which must be corrected in order to meet city, county or state requirements. The general nature of the improvements that may be required include building structures, electrical wiring, plumbing, doorways, fire protection, drainage, sidewalk, sanitation, food handling, parking areas, landscaping, sign revisions, traffic hazards and other items related to a specific business. Below is a list of agencies and their phone numbers that should be checked concerning code requirements or regulations before starting a business operation at any location.

City of Orlando

  • Business Tax: 407.246.2204
  • Customer Service: 407.246.2271
  • Code Enforcement: 407.246.2686

Orange County

  • Business Tax: 407.836.5650

State Agencies

  • Divisions of Corporations: 850.245.6052
  • Fictitious Name Registration: 850.245.6058
  • Professional Regulation: 850.487.1395
  • Workers Compensation: 850.413.1601 
  • Hotels & Restaurants: 850.487.1395
  • Alcoholic Beverage: 407.245.0785
  • Agriculture (Food Safety): 800.435.7352 
  • Sellers of Travel: 800.435.7352
  • Motor Vehicle Repair: 800.435.7352 
  • Revenue (Sales Tax): 407.475.1200
  • Federal Employers Identification Number: 800.829.3676