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LOCAL BUSINESS TAX RECEIPT
A Local Business Tax Receipt is a miscellaneous tax imposed by local government, in accordance with county ordinance, which also charges the Tax Collector with the responsibility of collection and disbursement of fees. The Local Business Tax Receipt grants the privilege of engaging in or managing a business.
WHAT IS NEEDED TO OBTAIN A FLAGLER COUNTY
LOCAL BUSINESS TAX RECEIPT
Everyone engaging in or managing a business within Flagler County is required to obtain a Flagler County Local Business Tax Receipt. In order to obtain a Local Business Tax Receipt you will be required to provide the following:
1. A Completed Flagler County Local Business Tax Receipt Application, which may be downloaded or picked up from the Tax Collector's Office. Completion of the application will include your Federal Employer Identification Number (or social security number) and Florida state sales tax number (if applicable). FEIN's may be obtained immediately by calling the IRS Tax Line at 800-829-4933. A state sales tax number may be obtained through the local Florida Department of Revenue Service Center at 1180 N. Williamson Blvd., Unit 160, Daytona Beach, FLorida, 32114 (386-274-6600).
2. Proof of Name Filing with the state of Florida:
- Corporation or LLC: Copy of Articles of Incorporation or Organization, respectively, filed with the State of Florida.
- Fictitious Name: Proof of Fictitious Name filing (if you are not using your legal name within the name of your business name AND do not plan to incorporate or operate an LLC) with the state of Florida: This may be accomplished online at www.sunbiz.org. The cost is about $50.00. If you do not have access to a computer: You may place a "fictitious name" ad at the Daytona Beach News Journal, which is located at 4984 Palm Coast Pkwy NW in Palm Coast. You will then bring the ad receipt with your completed local business tax receipt application. In addition, you will still need to file your fictitious name with the state of Florida.
- State Certification: If you are state certified, your proof of current state certification is also considered proof of name filing with the state of Florida.
3. A Physical Location (e.g. rented facility or residence) is Mandatory. P.O. Boxes are not accepted:
- If your physical address is located in Flagler County outside of any city limits: You will need to obtain signed approval (on page two of the business tax receipt application) from the Planning and Zoning Office (313-4009) as well as the Fire Inspection Department (313-4009). Both offices are located at the Flagler County Government Services Complex at 1769 East S.R. 100 (Moody Blvd.) in Bunnell. Your application will then need to be taken, along with any proof of name filing and applicable state certifications, to the Tax Collector's Office.
- If your physical address is located within city limits: You will need to obtain a city local business tax receipt prior to purchasing your county local business tax receipt. Following are contact numbers for city local business tax receipts (formerly known as occupational licenses):
- Bunnell: 386-437-7516 - Community Development Department, 201 W. Moody Blvd., Bunnell, FL 32110
- Flagler Beach: 386-517-2000 - Flagler Beach City Hall, 116 South 3rd Street, Flagler Beach
- Palm Coast: 386-986-3766 - 160 Lake Ave, Palm Coast, FL 32164
- Beverly Beach: 386-439-6888 - Town Hall, 2735 N. Oceanshore Blvd., Beverly Beach
- If your physical address is located outside of Flagler County: You will need to provide us with a completed application, a copy of your current occupational license, any proof of Fictitious/corporate/LLC name filing and any applicable state certifications. Please note: The application will request the number of employees. This refers only to the number of employees that will actually be in Flagler County. Please note: The County Local Business Tax Receipt will need to be purchased prior to the purchase of any City Local Business Tax Receipts (formerly known as occupational licenses).
4. State Certifications: If your occupation is one which requires a state certification, such as a general contractor, roofer, plumber, physician, pharmacist or real estate agent, you will need to provide a copy of your current state certification upon application for the Flagler County Local Business Tax Receipt as well as upon each annual renewal. Your Flagler County Local Business Tax Receipt will be issued exactly as it appears on your state license. State registration (or certification from another county) will not be sufficient to obtain a local business tax receipt. For a complete listing of occupations that require state certification, you may visit www.myflorida.com.
5. Once you have obtained your County Local Business Tax Receipt, you will need to purchase city local business tax receipts (if they have not already been purchased - please refer to item number 3, above) for any municipalities in which you plan to do business. Please refer to item number 3, above, for contact numbers.
6. Building Department Authorization Cards: Most businesses involving construction or home improvement will need to be registered with the Flagler County Building Department prior to obtaining a local business tax receipt. Upon registration, applicants will receive an authorization card (or an exemption card when applicable), which will need to be presented to the Tax Collector's Office. To determine whether your business requires an authorization card, please contact the Building Department at (386) 313-4002.
7. Local Business Tax Receipt Fees: Following are some examples of Flagler County Local Business Tax Fees:
- Contractor (e.g. roofer, plumber, general, electrical) up to 10 employees -$9.00
- Public Services (e.g. lawn service) up to 5 employees - $11 .OO
- Professions (e.g. physician, real estate, accountant) - $15.00
- Retail or Wholesale Sales - $15.00
8. Contact Numbers For Starting your Business May Include:
- Flagler County Building Department: 386-313-4002
- Property Appraiser (Annual Personal Property Tax Filing): 386-313-4150
- Worker's Compensation District Office, St. Augustine: 904-461-2469
- Bureau of Licensing, Alcoholic Beverages & Tobacco: 850-488-8284
- Florida Department of Revenue Daytona Beach Service Center: 386-274-6600
Websites for Further Information Include:
Please Note: The previous information is not intended to be all-inclusive; it is offered as a basic guide, providing general information. Please call (386) 313-4160 with any questions.
Issuance of a Flagler County Business Tax Receipt does not confirm current compliance with any city, county, state or federal requirements that must be met in conjunction with operating your business. It is the responsibility of the business owner to obtain all necessary permits, licenses and local business tax receipts in order to legally engage in business in the state of Florida.
Forms of Payment Accepted: Cash, Check, Credit/Debit Card. Please keep in mind that any payment made with a credit or debit card will be subject to a minimum fee of $2.00. No portion of this fee is retained by the Tax Collector's Office.
If you are no longer in business, it is important to know that you may have outstanding tangible taxes. When closing your business, please be sure to contact the Property Appraiser's office at (386) 313-4150 (ask for Mark or Judy), or the Tangible Tax Department at the Tax Collector's Office at (386) 313-4160 (ask for Renee).
City of Bunnell Renewals: In accordance with an interlocal agreement with the City of Bunnell, LBTR renewals for the City of Bunnell will now be processed at the Flagler County Tax Collector's Office. Changes of address and original applications will continue to be processed by the City of Bunnell. For more information, you may reach the City of Bunnell at 386-437-7516, or the Tax Collector's Office at 386-313-4160. Please Click Here to return to the Home Page.
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