Who needs a local business tax receipt (county and city) in Florida?

Issued by The county tax collector, and the city where the address is inside one, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Florida

The Florida table lists this for every kind of business.

The receipt needs the EIN and either the fictitious name registration or a statement that none is needed, plus the zoning or use approval. It is Florida’s general business license; the state has none.

Checked Oct 17, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by The county tax collector, and the city where the address is inside one.

Sources and dates

Florida Statutes chapter 205, local business taxes. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.