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.
All Business Tax Receipts expire September 30. Invoices will be emailed by July 1 (if you opted out of email you will receive an invoice in the mail during the week of July 1).
Payment is due no later than October 1. Each business is given an option of paying later with a delinquency penalty.
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October
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10%
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November
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15%
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December
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20%
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January
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25%
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February 1st or later
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Additional late-payment penalty of $250
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Changes or transfers for a new business owner or location will require the following items:
- Completed business tax application
- Original business tax receipt
- Proof of business name from Sunbiz.org
- Copy of state license with the owner/and or address
- Evidence of the sale *for new owners
A 10% transfer fee of the business tax receipt fee (excluding administrative fee and penalties) but not less than $3 or more than $25 will be applied.
If the original business tax receipt is not returned a new case will be created and a full fee will be charged based on the start date of the new business. The same applies for new owners unable to provide evidence of the sale.
Closing your business: Submit your request by filling out the closure form closure form or by emailing businesstax@orlando.gov and include your business tax receipt number (BUS), Business name with the Subject: CLOSE BTR
Please allow 5 business days to update the application status in our system which you can verify in the Permit and Planning Project Lookup tool.
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:
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January
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10%
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February
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20%
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March
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30%
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April
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40%
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May
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50%
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June
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60%
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July
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70%
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This is in addition to a $15 COU fee and $5 administrative fee and any penalties that may apply. Businesses starting on or after August 1st shall pay next year’s fee and be issued next year’s Business Tax Receipt. Prorated Business Tax Receipts are nonrefundable.
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.
- Business Tax: 407.246.2204
- Customer Service: 407.246.2271
- Code Enforcement: 407.246.2686
- Business Tax: 407.434.0312
State Agencies
To ensure business license information is up to date a declaration is emailed each year in April. If you opted out of email, the declaration will be mailed. All businesses, other than professionals, must complete and return the declaration no later than June 1. Failure to return the declaration by June 1 will result in a 25% penalty. This penalty will be added to next year’s business tax receipt fees and is in addition to any delinquent or late-payment penalties.
For more assistance or to get started, click here for steps to confirm your Business Tax Declaration.
The City of Orlando allows some occupations to operate from a home when certain criteria are met.
A COU is a type of "zoning permit". It assures the business owner their use is allowed in the zoning district in which the business operates. The city requires a Certificate of Use in conjunction with a Business Tax Receipt to ensure that a business is allowed to operate in the zoning district where it is located. Review the Get a Certificate of Use page for detailed information.
Use these directions and definitions to determine how to report variable information requested on the front. All definitions may not apply.
- Average Inventory Value: Retail/Wholesale Merchants, including Equipment Rental, provide the dollar value, at cost, of your business' ending inventory as of the end of the most recent completed fiscal year prior to March 31. Items of inventory shall mean and include those items commonly referred to as goods, wares and merchandise, as well as inventory, which are held for sale, rental or lease to others in the ordinary course of business. Determine the ending inventory by adding (1) the dollar value, at cost, of inventory on hand as of the beginning of the fiscal year, plus (2) the dollar value, at cost, of inventory purchases made during the same fiscal year, and minus (3) the dollar value, at cost, of inventory out during the same fiscal year.
- Children Cared For: Day Nurseries, Children Centers, Preschools provide the maximum number of children allowed by DCF.
- Deposits Needed: Bank and Trust Companies, applicable to main bank locations only, provide the total deposits as of December 31 of the previous calendar year to include those of all branch offices located within the City of Orlando.
- Dispensing Nozzles: Service Stations provide the total number of fuel dispensing nozzles available.
- Leased Vehicle Inventory: Vehicle Leasing/Rental Companies provide the average number of vehicles available for lease/rent during the past calendar year.
- Mobile Homes for Rent or Lease: Mobile Home Parks provide the total number of mobile homes for rent or lease.
- Rental Spaces: Mobile Home Parks provide the total number of spaces for rent.
- Rooms: Public Lodging/Group Care Facilities, including Apartments, Hotels, Motels, Bed and Breakfasts, Hospitals, Nursing Homes, Retirement Homes, Convalescent Centers, Congregate Living Facilities, etc., provide the total number of units or rooms.
- Seats Available: Theaters provide the total number of seats available.
- Square Feet: Provide the total square feet of your facility including office, sales, service or storage area for your business to determine one of three categories: (1) less than 2000 sq. ft.; (2) 2000 and 5000 sq. ft.; or (3) more than 5000 sq. ft.
- Subscribers: Telephone/Television Cable Companies, Newspapers provide total number of subscribers.
- Vending Machines Under Cutoff; Vending Machines Over Cutoff; Music or Game Machines; Kiddie Rides; Weighing Machines; Movie Machines; Laundry Washers/Dryers; Pool/Billiard Tables; Hot Air Balloons; Bowling Lanes: Vending Machines Under Cutoff, Product machine vending at 25 cents or less; Vending Machines Over Cutoff, Product machine vending at 26 cents or more; Music or Game Machines; Kiddie Rides; Weighing Machines; Movie Machines; Laundry Washers/Dryers; Pool/Billiard Tables; Hot Air Balloons; Bowling Lanes: Provide the highest number of machines located in the City of Orlando on any given day during the past calendar year.
- Workers: Provide the average number of workers including all full-time and part-time employees; include owners, principals and partners who worked for the business during the previous calendar year. Also include the number of compensated agents and representatives, including, but not limited to, real estate agents, insurance agents and securities agents who have performed services on behalf of the business, on a normal business day during the previous calendar year. Temporary Employment Agencies, Security Guard Services, etc. shall include those employees that work out of your office.
- Workers (Professional Firm/Office): See Workers above, except do not include in the calculation those individuals holding City business tax receipts as professionals. Professionals, as defined in Chapter 36.36 (199), should be taxed individually in addition to the professional firm/office business tax receipt or other business tax receipts required by City code.
Do I need to register a business name?
The registration of a business name is required if you use or advertise as any Business name other than your Full Legal Name. If you choose to use only your first name, last name, nickname, initials, or any alternate Business name you must register this name with the state at www.sunbiz.org.
Do I need a Business Tax Receipt to sell at a Farmers market, mobile business or work from home?
Yes. Per Chapter 36 of the City of Orlando Municipal Code/205 FL state statue, all businesses must register with the Local Business Tax Department regardless of size of business or service provided.
How do I get a Federal ID number or sales tax number?
FEID# - Visit the IRS website at www.irs.gov.
Sales Tax # - Visit the Florida Department of Revenue website.
How much does a Local Business Tax Receipt cost?
Fees are based on variables such as square footage, number of workers, or cost of inventory.
How do I close my Business Tax Receipt
Submit your request by filling out the BTR Closure Form or email businesstax@orlando.gov with your business tax receipt number (BUS), Business name and the Subject: CLOSE BTR.
Can I add business types of business or service on an existing business tax receipt?
No, business tax receipt business types cannot be changed. Additional business types can only be added at the time of renewal. If you are offering a new business type or service, a new Business Tax Receipt will need to be obtained.
If I receive a Code Enforcement Notice, am I still required to attend the hearing if I renew online but don't have business tax receipt in hand?
If you have not received your physical business tax receipt, verify your application status on the Permit and Planning Project Lookup tool by entering your BUS number in the Permit Number field. If the application status has not been updated email businesstax@orlando.gov and cc’ your code enforcement officer for a status update.
How can I apply for a resale certificate?
This is through the Florida Department of Revenue.
What do I need to start a business?
- Verify the business is located in the Orlando city limits.
- Register business name on Sunbiz.org.
- Obtain any necessary state licenses, permits or certifications if applicable for the business type.
- Complete a Business Tax application.
- Pay and obtain a City of Orlando business tax receipt (renewed yearly by Oct 1st).
- Obtain an Orange County business tax receipt (renewed yearly by Oct 1st).
Is my business regulated by the state and if so by what department?
This is dependent on the business type. Contact DBPR or the Department of Agriculture for additional information.
What are business tax receipt fees based on?
Fees are based on variable information such as square footage, number of employees, or annual inventory. Please reference Chapter 36 of the City of Orlando Municipal Code for details.
Can I pay for both my COU and BTR as one online transaction?
No, these are considered two separate cases required for your business which currently must be paid as two separate transactions.
Can I get a BTR for my Home Occupation if prohibited by my property manager/owner?
No, a commercial location will be required.
Can I replace my peddler sticker?
A new Business Tax Receipt application will be required.
Can I use a PO box mailing address to be considered as being in the city for my business?
No, a PO Box is for mailing purposes only and not considered a physical location. A home address can be used if the business is located in the Orlando city limits.
Does the City offer business incentives?
Yes. The Business Development Division page has information on incentive programs.