Phone: 352-343-9602

Business Tax Receipts

(formerly Occupational Licenses)

A Business Tax Receipt is required for any business operating within the jurisdiction of Lake County. All businesses providing merchandise or service to the public, even a one-person company or home-based occupation, must pay the business tax.

Please note that the information contained below should not be considered all inclusive, but rather utilized as a guide for new and existing business owners.  As always, if you have any questions, please do not hesitate to call us at 352-343-9602 for assistance in obtaining a new Business Tax Receipt.


General Information
  • The business tax is paid when a new business opens, and it must be renewed by September 30th of each year to avoid penalties.
  • New businesses registering April 1st - September 30th will pay a half-year rate.
  • Business tax varies according to the business type and size.
  • Businesses located within a city limit must additionally pay a local business tax to that city. Please contact the city in which the physical address of the business is located to determine any specific requirements.
  • All businesses must annually file a Tangible Personal Property Tax Return with the Lake County Property Appraiser by April 1st.
  • Personal Property Taxes are assessed against the business equipment, NOT the owner.  When purchasing an existing business, make sure you are aware of any TANGIBLE PERSONAL PROPERTY TAXES that may be due and payable.
  • The business owner is responsible for complying with all federal, state, county and/or city regulatory and zoning laws.
Fictitious Name, Corporation or LLC Registration
  • If the business name does not include the full first and last name of the business owner, the business name is considered a "fictitious name". Please visit the Florida Department of State, Division of Corporations’ website at www.sunbiz.org to register your company’s fictitious name. Once registered, please provide a copy of the registration when applying for the Lake County Business Tax Receipt.
  • The Business Tax Receipt registration must be signed by an owner, officer, or designee.  (If signing a registration on behalf of the owner or registered officer, please provide a power of attorney or an authorization letter on the company’s letterhead.)
State/Federal Information
Short Term Rental Requirements
  • A copy of the State License from Division of Hotels and Restaurants must accompany the Local Business Tax Receipt Registration.
  • A copy of the power of attorney must also accompany the Business Tax Receipt Registration if anyone else is appointed to sign on behalf of the property owner (ex: Property Management Company).
Additional Information
  • The Business Tax Receipt shall be displayed in a conspicuous and prominent location at the place of business. (Lake County ordinance 2007-1,Section 13-78(e))
  • All vending machines shall display in a prominent place on each machine a proper sticker or decal showing that the tax has been paid. 
  • Any Business Tax Receipt may be transferred to a new owner upon presentation of the original receipt, with evidence of the sale and payment of the transfer fee.
  • Upon written request and presentation of the original receipt along with payment of the transfer fee, any Business Tax Receipt may be transferred from one location to another within Lake County.
  • Any person engaging in or managing any business, occupation or profession in Lake County without first obtaining a Business Tax Receipt, unless exempt, shall be subject to a penalty of 25% of the receipt determined to be due, in addition to any other penalty provided by ordinance or other law. (Lake County Ordinance 2007-1, Section 13-7(d)).
  • The Lake County Tax Collector’s Office should be notified immediately of any change that requires modifying your Business Tax Receipt. This also includes closing your business. (352-343-9622)
  • The Property Appraiser’s Office must be notified if you cease doing business in Lake County. Non-renewal of your Business Tax Receipt does not remove you from the Tangible Personal Property Tax Roll.  (352-253-2170)
  • Prior to conducting any business activities, it would be in the best interest of the business owner to verify with the county zoning department that the real estate parcel on which the business is located is properly zoned for the intended business activities.  The zoning department is located at the Lake County Administration Building, 315 W. Main Street, Tavares.  (352-343-9738)
  • Workers’ compensation information is available from the Department of Financial Services.