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Local Business Taxes for 2008-2009 can be paid now.  Click here.
The local business tax grants the privilege of engaging in or managing a business, profession or occupation. It is in addition to any other fees paid to operate a business. Sarasota County has had the local business tax since 1992.
 
bullet How do I renew?
bulletHow are the funds used?
bulletWho must pay the tax?
bulletWhen is the local business tax required?
bulletCan I open a business anywhere?
 

Chambers of

bulletWho is exempt?

Commerce:

Englewood
Longboat Key
North Port
Sarasota
Siesta Key
Venice
bulletIf I am presently located in the city, do I still have to pay the county local business tax?
bulletIf I am required to have a state license, do I need to do anything special?
bulletI have multiple locations in Sarasota County.  Do I need to pay more than one local business tax?
bulletWhat happens if I do not pay the tax by October 1st?
bulletDo I just pay one fee for a business?
Other Links:
bulletWhat do I need to do if I change my location or purchase an existing business?
Div. of Corporations Fictitious Name Florida Sales Tax
bulletWhat should I do with the local business receipt?
bulletAm I required to register a fictitious name?
bulletIf I have a rental property do I need to pay the local business tax?
bulletDo I need to notify any other government office?
   
   
   
   
   

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How do I renew?

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bulletOn or about August 1st, renewal notices will be mailed for all known existing businesses.  The renewal period is August 1 - September 30.  Beginning August 1st there will be many convenient ways to renew:

Internet – Electronic Check or Credit Cards accepted.  Note:  For credit card payments there is an additional $1.50 convenience fee.  We accept Visa, MasterCard, American Express and Discover.  There is no convenience fee for payment by electronic check.
Click Renew Local Business Tax to proceed to on-line renewal.

Electronic Banking/Bill Pay - If you use an on-line banking system, you can renew your Local Business Tax the same way you pay other bills. Please include your Account #.  If you have multiple notices, complete a separate payment for each account # identifying the account you are renewing.  The name should appear on your bank’s payee listing as “Sarasota Tax Collect Ford-Coates”. 

By Mail - Please return this notice in the enclosed, self-addressed envelope.  Include your check, in U.S. Funds only, made payable to Tax Collector Barbara Ford-Coates for the amount due.  You may send one check for multiple licenses.

In Person - You can pay at any of three office locations.

   
   
   
How are the funds used?

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Funds that County Government receives from the local business taxes are used for economic development.  The county's economic development strategy is coordinated by the Economic Development Corporation of Sarasota County (EDC), a non-profit, private-public partnership.  The cities within the county also receive a small portion of the municipal proceeds, based upon population.  For more information contact the EDC at (941) 309-1200 or visit www.edcsarasotacounty.com.
   
   
   
Who must pay the tax?

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bulletMost businesses and professions operating in Sarasota County must pay the tax. The business tax does not regulate the business and it does not guarantee the quality of the work of the business.
   
   
   
When is the local business tax required?

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bulletA local business tax receipt is required before a business begins operation. The business tax period is from October through September. Applications are available in any of the offices of the Tax Collector.
   
   
   
Can I open a business anywhere?

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bulletPrior to paying the local business tax, contact the zoning department in either the city or county where your business is located to ensure the business is allowed in that location.
   
   
   
Who is exempt?

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bulletCharitable, educational and religious institutions, individual persons selling self-grown farm products, certain disabled honorably discharged veterans and their unremarried widow(er)s are exempt from paying a fee, but are still required to obtain a local business tax receipt.
   
bulletIf the owner’s capital investment does not exceed $1,000, if there is no other source of income, AND there is only one employee, these other exemptions may apply:
 
bulletIndividuals 65 or older
 
bulletWidow(er)s with dependent children
 
bulletPhysically disabled persons incapable of manual labor
   
bulletIf you think you qualify for an exemption, please call the Tax Collector's office to discuss the specific requirements and the amount of the exemption. A local business tax receipt is still required to conduct business and will be issued free or at a reduced fee.
   
   
   
If I am presently licensed in the city, do I still have to pay  a county local business tax?

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bulletYes.  The county local business tax is in addition to any city local business tax.
   
   
   
If I am required to have a state license, do I need to do anything special?

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bulletYes.  You must include a copy of your current state license with your application.
   
   
   
I have multiple locations in Sarasota County.  Do I need to pay  more than one local business tax?

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bulletYes.  Businesses with multiple locations in Sarasota County need to have a local business tax receipt for each location.
   
   
   
What happens if I do not pay the local business tax by October 1st?

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bulletThe law provides that a late renewal must include a delinquency penalty of 10% for the month of October, plus an additional 5% penalty for each month of delinquency thereafter until paid, not to exceed 25% of the local business tax. If you are doing business without a local business tax receipt, you are subject to a penalty of 25% of the tax determined to be due plus other penalties. Also, operating without a local business tax receipt is a misdemeanor punishable by a $100 minimum fine plus a daily fine of 25% of the total annual tax due. The total fine may not exceed five times the value of the tax or $500, whichever is greater.
   
   
   
Do I just pay one fee for a business?

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bulletBusinesses need just one local business tax receipt per location for their primary business activity. If you have any questions about which categories apply to your business, please contact the Tax Collector's office.
   
   
   
What do I need to do if I change my location or purchase an existing business?

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bulletIf you change locations, please click here to download the transfer form. Instructions for completion are on the form.  If you purchase an existing business, you will need to turn in the current local business tax receipt, pay a nominal fee and a corrected receipt will be issued.
   
   
   
What should I do with the local business tax receipt?

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bulletThe receipt must be displayed conspicuously at the place of business so that it is visible to the public. It must also be available for inspection. If no receipt is displayed, the business is subject to the payment of another local business tax.
   
   
   
Am I required to register a fictitious name?

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bulletEffective October 1, 1994, a new business paying the local business tax under a fictitious name must show a copy of the fictitious name registration.  You can apply online for a fictitious name at the Florida Department of State's website (click here).
   
   
   
If I have a rental property do I need to pay the local business tax?

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bulletIf your rental property is available to rent for periods of less than one month, you are required to pay the local business tax.
   
   
   
Do I need to notify any other government office?

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bulletIf you own rental property or operate a business, you may be required to pay a Tangible Personal Property Tax.  Please contact the Property Appraiser at (941) 861-8200 for more information.
 
bulletIf your business is in a non-residential building, you may be required to get a certificate of occupancy.  In addition, make sure your business is in compliance with zoning regulations and, if located in the unincorporated county, you will also need to comply with recycling regulations. 
   
   
   
.This list is only the most commonly contacted government offices relating to local business taxes; it is not inclusive of all agencies which affect a business:
bulletFlorida Sales Tax   (941) 361-6001
bullet Recycling     (941) 861-6795
bulletFictitious Name Registration     (850) 245-6058
bulletCorporation Filing     (850) 245-6058