A Local Business tax is issued by the Tax Collector for the privilege of operating a business. Anyone providing merchandise or services to the public, even through a one-person company or home-based occupation must obtain a county business tax to operate. In some cases, if a business performs several functions, it may be necessary to acquire more than one local business tax. A local business tax is required for all rental accommodations on a daily, weekly, monthly or yearly basis.
Before a Monroe County Local Business Tax can be issued, a business must meet all county, state, or federal agency regulations, which apply to that business or occupation.
In Monroe County, a business located within a city limit requires both a municipal license and a county tax to operate. If the nature of a business takes employees inside a city limit to conduct business, even though the business establishment is in the county, it may be necessary to obtain a city license also.
Local business tax fees vary depending on the nature of the business or occupation. The number of employees, equipment and seating capacity are a few variables that may be included in the cost factor.
Local business taxes are renewed annually in July through September. If you have any changes to be made to your existing local business tax, you must contact or come in to one of the five offices that offer this service to make the changes (Key West Driver License Office does not provide business tax services). The business tax is valid through September 30th of the following year. A new local business tax can be issued any time during the year, and are prorated April 1st, at which time half-year fees apply. Failure to renew a local business tax subjects the owner to delinquent fees. All businesses must maintain a current local business tax.
It is the responsibility of the business owner to report to the Tax Collector's Office a change of address, name change, or ownership transfer.
When applying for a Worker Identification card, the applicant will need to bring proof that the applicant is at least eighteen (18) years old by submitting two (2) of the following:
- Original birth certificate
- Original passport or visa which includes date of birth
- Original driver's license
- Original Florida ID card
- Any other original photo ID which includes date of birth
Information Guide for New Business Owners
New businesses must obtain their local business tax prior to engaging in their enterprise. This varies depending on the type of business, employees, and seating. Anyone seeking new local business tax after March 31st, will pay a prorated tax fee. To apply for a local business tax, please complete and submit a Local Business Tax Application to the email address on top of the application, or visit any Tax Collector's Office to apply in person.
The information needed to obtain a local business tax includes, but is not limited to the following items:
(1) Business name; Owner(s) or President's Name; Mailing Address; Physical Location of Business; Telephone Number(s); Social Security or Federal ID Number; and a copy of the Fictitious Name Registration and/or Corporation Papers.
(2) Businesses regulated by the State of Florida or County Agencies, a copy of the documents provided by the state or county, as proof of your compliance, will be required with your application for an initial local business tax.
Note: Certified Contractors, regulated by the Department of Business and Professional Regulation (DBPR), (850) 487-1395, whose business is not located within Monroe County and pay a Business Tax in another county in Florida, would not be required to have a Monroe County Local Business Tax, but would be required to register with the Monroe County Building Department at (305) 289-2583.
(3) If the business name includes any name other than your legal given name, the business name would be considered a Fictitious Name, and must be registered with the Florida Secretary of State's Office, (850) 245-6058 or www.sunbiz.org.
Note: Corporations are registered with the Florida Secretary of State, for information call, (850) 245-6052. Out of State corporations must register with the Secretary of State if they intend to use their corporate name. For information call (850) 245-6051 or visit www.sunbiz.org.
(4) Businesses that sell or serve food products must be inspected by either, the Florida Department of Agriculture & Consumer Services, 1-800-435-7352 (www.fdacs.gov), or The Florida Division of Hotel & Restaurant Commission, 850-487-1395 (www.myfloridalicense.com). This inspection must be prior to obtaining a county local business tax.
(5) All businesses must file Tangible Personal Property Tax Return, with the Property Appraiser, (305) 292-3420 before April 1st. Personal Property Taxes are assessed against your business equipment as of January 1st, and become payable in November. Taxes become delinquent April 1st. If the Tangible Personal Property Tax is not paid, a Tax Warrant will be issued. Personal Property Taxes follow the equipment, NOT the owner. When purchasing an existing business, make sure a TAX SEARCH has been done.
If you discontinue (close) your business, contact the Tax Collector's Office (305) 295-5063 and the Property Appraiser's Office (305) 292-3420.
Any changes to an existing business must be reported to the Business Tax Department (305) 295-5063.
For information regarding city local business taxes, please call:
City of Key West - 1300 White St. (305) 809-3955
City of Key Colony Beach - Key Colony Beach City Hall (305) 289-1212
Layton City Hall (305) 664-4667
City of Marathon - 9805 Overseas Hwy (305) 743-0033
Village of Islamorada - 87000 Overseas Hwy (305) 664-2345
Going out of Business/Fire Sale
Any individual or business that wishes to conduct or advertise a Fire Sale, 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 applications are available at the Tax Collector's Main Office.
Included with the application shall be a copy of the proposed advertising, the current county local business tax, (if applicable, the city occupational license) and a copy of the current inventory, listing goods to be sold. The fee required is $50.00 (Fifty Dollars). If an application is disapproved, such payment would be retained as, and for the cost of investigating the statements contained in such application, and the applicant.
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, counting Sunday, and any legal holiday, following the issuance thereof.