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 a business. Anyone providing merchandise or services to the public, even though a one-person company or home based occupation must obtain a county permit to operate. In some cases, if a business performs several functions, it may be necessary to acquire more than one Local Business Tax Receipt.
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 may be subject to zoning, environmental health, building, or development codes.
Zoning Permit Fees for Local Business Tax Receipts:
p Residential Business - Home Occupation Review ....$100.00
p 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. If the nature of a business takes employees inside a city limit to conduct business, even though the business establishment is in the county, it may be necessary to obtain a city license also.
Local Business Tax Receipt fees for new business are as follows:
p 10/1 - 3/31 ....$30.00 (12 month receipt)
p 04/1 - 6/30 ....$15.00 (6 month receipt)
p 07/1 - 9/30 ....$45.00 (18 month receipt)
Existing Local Business Tax Receipts are renewed annually in the amount of $30.00 in July through September.
If you have ANY changes to be made to your existing Local Business Tax Receipt you must contact or come in to the main office, (located in Kissimmee) to make the changes. The permit is valid through September 30th of the following year. New Local Business Tax Receipt are issued any time during the year, and are prorated April 1st, at which time half-year fees apply. Failure to renew an Local Business Tax Receipt subjects the owner to delinquent fees. All businesses must maintain a current Local Business Tax Receipt.
Renewal Penalties Applied if Not Renewed by September 30.
p Oct ....$3.00
p Nov ...$4.50
p Dec ...$6.00
p Jan .. .$7.50 Maximum Fee $7.50
It is the responsibility of the business owner to report to the Tax Collectors' Office a change of address, name change, or ownership transfer.
For Further information pertaining to the Local Business Tax Receipts please click on the links below.
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