Local Business Tax
Local Business Tax Receipts are required for most businesses and are issued by counties and cities. Per County Ordinance 102-28: The county hereby levies a business tax for the privilege of engaging in or managing any business, business location, profession or occupation within the county authorized pursuant to F.S. ch. 205
Per the Ordinance, other department’s approval is required before the Brevard County Business Tax Receipt can be issued. A business located in an unincorporated area of the county may need Zoning Use Permit, Building Occupancy Review and/or Environmental Health Septic review. If your business is located within an incorporated municipality (city limits), a City Business Tax Receipt must be procured before a Brevard County Business Tax Receipt can be issued.
Contact Numbers for Information:
- Information pertaining to Business Tax Receipts, Brevard County Tax Collector’s Office 321-264-6969 or 321-633-2199
- Information pertaining to Zoning Use Permits, Brevard County Zoning 321-633-2070
- Requirements for a business located within a municipality, contact the City.
- Information about onsite disposal and treatment systems including industrial manufacturing permits, Environmental Health Services 321-633-2100
- Hazardous material disposal, Office of Natural Resource Management 321-633-2017
- Contractor Licensing and Certification 321-633-2058
Fictitious Name Registration
If the business name on the Business Tax Receipt is other than the legal name of the owner(s), it must be registered or re-registered as a fictitious name with Division of Corporations. Division of Corporations can be reached at 850-245-6058 or www.sunbiz.org.
How to Obtain a New Business Tax Receipt (step by step)
To qualify for a Business Tax Receipt, you must furnish the following information depending on where the business is located. Listed below are the three types of Business Tax Receipt applications. Please download the application that is applicable to your business. In order to download an application, you will need Adobe Reader installed on your PC.
You may also apply for your business tax receipt online. During the online application process, you will need to download the completed application packet below, save it to your desktop and then upload it during the online application process or email it to: email@example.com
How to Change Existing Customer Business Tax Receipt
If you have already obtained a Business Tax Receipt, an 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.
Change of Location
- A Business Tax Receipt may be transferred upon application and fee. Prerequisites for new location must be 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 payment of the full amount due for each classification.
- Copy of original tax receipt must be submitted with one of the following completed application packages for the transfer of location to be made to the existing account. Please click on the “Download Application” below that pertains to your new location address.
- You may also submit the change of location to your Brevard County Business Tax Receipt online. You will need to download the completed application packet below that is applicable to your new location. You will be required to upload these forms during the online application process or email these forms to: firstname.lastname@example.org
Change of Ownership
- Except for individual professional and exempt Business Tax Receipts, a Business Tax Receipt may be transferred to a new owner upon application, copy of bill of sale and payment of fee. Any regulatory prerequisites must be met and copies submitted with application by the new owner. Application for Transfer should be made within 30 days.
- Copy of the original Business Tax Receipt, bill of sale, professional license (if applicable) and current registration of new business and ownership name must be submitted along with application package. Also include the City Business Receipt (if applicable) or if in an unincorporated location of the county, proof of ownership of property or owner authorization.
- You may also submit the change of ownership for your Brevard County Business Tax Receipt online. You will need to download the completed application packet below, save it to your desktop, and upload it during the online application process or email all forms to: email@example.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, (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 (Florida Statute 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, (if applicable, the city tax receipt) and a copy of the current inventory, listing goods to be sold. The fee required 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 Dates
All Business Tax Receipts shall be sold beginning on July 1 of each year; are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year.
July 1: Business Tax Receipt renewals begin
September 30: Business Tax Receipt expires
October 1: Business Tax Receipt becomes delinquent
Change of Mailing Address Only
- If the business location remains the same, but 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, fax, email or in person.
Notify the Tax Collector’s Office in writing, with a copy of the Business Tax Receipt to be inactivated. If advertising or conducting a “Going Out of Business” sale, a permit should be obtained from the Tax Collector’s office. For additional information, contact the Tax Collector’s Office at 321-264-6969 or 321-633-2199.
There are a few exemptions and exceptions to the actual issuance of a Business Tax Receipt, primarily relating to agriculture. There are Fee Exemptions (tax receipt and prerequisites still applicable) for disabled veterans (up to $50); full exemption for 65 years or older ($1,000 less in capital & only one employee), widows with dependent children, handicapped or blind. The applicant for the exemption must be conducting the actual business, and not an “absentee owner.”
You can download the application, complete and mail along with your required documents to our Main Office in Titusville by mailing to: P.O. Box 2500, Titusville FL 32781; faxing to: 321-264-6792; or submit in person at 400 South St.-6th Floor, Titusville, Fl. You can also drop off the application in one of our branch locations to be forwarded to the Main Office. You will be contacted by a tax specialist once the application is approved or if further information/documentation is needed.
Click one of the above links depending on your business location. Complete the applications and submit to the Tax Collector’s Office. To minimize delays, contact the Tax Collector’s Office for pre-requisites applicable to your classification and location. A Business Tax Receipt will be issued upon approval of the application and presentation of required prerequisites and payment of applicable fees.
Brevard County Business Tax Receipts are issued pursuant to Chapter 102, Article II, Brevard County Code, as authorized by Chapter 205, Florida Statutes. Any person (legal entity) engaged in (or managing) any business in the incorporated or unincorporated areas of Brevard County defined in the above law requires a Business Tax Receipt. A Receipt is required for each location conducting business and for each person subject to professional classifications.
$37.00 plus any penalties per year the business was open in Brevard County at the location indicated on your application. Note: Depending on the type of business and the location, there may also be an additional fee for Hazardous Waste surcharge, Zoning Use Permit, Building Occupancy Review and/or Septic Review.