Per Section 205.194, Florida Statutes, if your profession, business, or occupation is regulated by the Department of Business and Professional Regulation, the Florida Supreme Court, or any other state regulatory agency, board, or commission, a copy of your Professional License is required to be presented before your Business Tax Receipt can be issued. When applying online, you will be required to upload a copy of the Professional License. If renewing by mail, you will need to include a photocopy of the Professional License.
Local Business Tax
The Local Business Tax is required for most businesses and levied by Brevard County and municipalities. The Tax Collector collects the Local Business Tax and issues Local Business Tax Receipts. Per County Code Section 102-28: The county hereby levies a business tax for the privilege of engaging in or managing any business, business location, or occupation within Brevard County authorized pursuant to F.S. Ch. 205.
Please be advised that the issuance of the Business Tax Receipt does not confirm the business activity occurring on the property complies with the local Zoning regulations or ensures that the premises contain the appropriate building occupancy or life safety requirements. Other permits, licenses, or approvals may be required in addition to the Brevard County Business Tax Receipt to operate lawfully. It is recommended that you contact the following County and State agencies prior to submitting a Business Tax Receipt application. Business Tax Receipts are non-refundable by the Brevard County Tax Collector’s Office.
- Requirements for a business located within a municipality: Contact the municipality.
- If your business is located in an unincorporated area, contact the following prior to submitting your application:
- Brevard County Zoning (321) 633-2070
- Environmental Health Services (321) 633-2100
- Brevard County Development Services (321) 633-2072
- Hazardous material disposal: Office of Natural Resource Management (321) 633-2017
- County Trade Licenses: Brevard County Contractor Licensing and Certification (321) 633-2058
Fictitious Name Registration
If the business name on the Business Tax Receipt is anything other than the legal name of the owner(s), it must be registered or re-registered as a fictitious name with Florida Division of Corporations. The Division of Corporations can be reached at (850) 245-6058 or www.sunbiz.org.
Fee Exemptions
Section 205.162, Florida Statutes allows applicants to request a fee exemption. You will be asked if you qualify for the exemption as part of the online application. An affidavit and supporting documentation will be required as proof of the exemption. The affidavit and qualifications for the exemptions can be accessed using the link below:
Note: This exemption only applies to the $37 annual receipt fee.
How to Change Existing Business Tax Receipt
If you have already obtained a Business Tax Receipt, an online application should be completed within 30 days for any change to the current account you have on file. A change in the account could be location, ownership, mailing address only, name change, or addition/deletion to nature of business being conducted.
A Business Tax Receipt may be transferred upon application and fee. Please verify with the appropriate State, County, and/or City agencies that any pre-requisites for the new location are satisfied (i.e. State License, Building Occupancy, Zoning, City Receipt, Health Inspection). If a tax receipt is not transferred within 30 days, continuing to do business is subject to the same penalties as doing business without a Business Tax Receipt, as well as the payment of the full amount due for each classification.
Except for individual professional and exempt Business Tax Receipts, a Business Tax may be transferred to a new owner upon completing the online application and submitting a copy of the bill of sale and payment of fee. Any regulatory prerequisites must be met. Application for transfer should be made within 30 days.
If you need to make a change to the Mailing Address Only, meaning the business location remains the same, and only your mailing address has changed, then the information can be submitted in writing to make the change. Please write the new mailing address on the current Business Tax renewal or receipt along with the wording “Mailing address change only; we have not moved business from the location shown”. Sign, date and return the Business Tax renewal or receipt to our office by mail or email at bustax@brevardtc.com.
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, including 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 (F.S. 559.20) to apply and purchase a Going Out of Business Permit.
Going Out of Business/Fire Sale permits are only issued at the Tax Collector’s Main Office. Included with the application shall be a copy of the proposed advertising, the current County Business Tax Receipt, and a copy of the current inventory, listing goods to be sold. The cost for the permit is $50.00.
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, including Sunday, and any legal holiday, following the issuance thereof.
Important Business Tax Information
All Business Tax Receipts shall be issued or renewed beginning on July 1 of each year; are due and payable on or before September 30 of each year and expire September 30 of the subsequent year.
- July 1: Business Tax Receipt renewals begin
- September 30: Business Tax Receipt expires
- October 1: Business Tax Receipt becomes delinquent
For questions pertaining to Business Tax Receipts, call (321) 264-6969 or (321) 633-2199.