Andrea’s note: For active links, see http://www.brevardtaxcollector.com/Taxcol3.htm#howto
This section below provides basic information on obtaining or searching for a Brevard County Business Tax Receipt.
Local Business Tax
Fictitious Name Registration
How to Obtain a Business Tax Receipt (step-by-step)
Business Tax Receipt Q&A
Going Out of Business/Fire Sales
Important Business Tax Dates
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 County 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 tax receipt can be issued.
Phone numbers of the departments that you can contact for information:
Information pertaining to business tax receipts in Brevard County Tax Collector’s Office 321-264-6910 or 321-633-2199 ext. 46910.
Information pertaining to Zoning Use Permits, Brevard County Zoning 321-633-2070.
Requirements for a business located within a municipality, contact the City Clerk.
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.
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 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. If you do not have Adobe Reader, you can install it for free.
Business located in a Residential Unincorporated Area of the County (Home Locations)
1. Complete the Business Tax Receipt and Zoning Use permit applications. For questions concerning these forms contact the Tax Collector’s Office at 321-264-6910 or 321-633-2199 ext. 46910. For questions pertaining to the zoning section, contact Brevard County Zoning at 321-633-2070.
2. Provide a completed owner authorization form or proof of ownership for the business property.
3. If using a business name, provide a copy of the fictitious name registration and/or Corporation receipt from Florida Secretary of State.
4. Other documents may be required depending on the type/nature of business you are conducting i.e. State of Florida Certification, Certificate of Competency, Florida Dept of Agricultural and Consumer Service Certification, auto dealer’s license, etc.
5. The applicable Business Tax ($37.00) and Zoning fee (S25.00) will be collected by the Tax Collector’s Office. Please submit this amount with your application and other required documents
6. There may be an additional Hazardous Waste Surcharge due depending on the type of business you are conducting. The Hazardous Waste surcharge is $40.00 for the 2010-2011 Business Tax year; however it does change each tax year per ordinance. The Tax Collector’s Office will notify you if an additional surcharge is required or contact our office at 321-264-6910 or 321-633-2199 ext. 46910 to verify if a hazardous waste fee is required for your type of business.
7. A Zoning Use Affidavit shall be required if you are applying for any medical type of business. Please submit this affidavit with your applications.
8. Proof of personal identification is required.
The following activities are frequently approved as home businesses:
Advertising, Arts & Crafts, Bookkeeping , Computer Programming , Consulting (no traffic to home office) , Drafting, Flower Arranging, Handyman (non-structural work) , Mail Order/Internet Sales, Sales Representative (with no deliveries or inventory), Seamstress, Secretarial Service
To check if your business can be operated from your home, please call Brevard County Zoning at 321-633-2070.
Business Located in a Commercial Unincorporated Area of the County
1. Complete the Business Tax Receipt and Zoning Use permit applications. For questions concerning these forms, contact the Tax Collector’s Office at 321-264-6910 or 321-633-2199 ext. 46910. For questions pertaining to the zoning section, contact Brevard County Zoning at 321-633-2070.
2. Provide a completed owner authorization form, current lease, or proof of ownership for the business property
3. If using a business name, provide a copy of the fictitious name registration and/or Corporation receipt from Florida Secretary of State
4. Other documents may be required depending on the type/nature of business you are conducting i.e. State of Florida Certification, Certificate of Competency, Florida Dept of Agricultural and Consumer Service certification, auto dealer’s license, etc.
5. Any application for a Business Tax Receipt located in an industrial or commercial area in the unincorporated area of Brevard County will be subject to a Building Occupancy Review. Complete and submit the Building Occupancy Review Form. ADDITIONAL FEES MAY BE NECESSARY FOR THE REVIEW. For more information, please contact Brevard County Building Code at 321-633-2072.
6. Complete the Building Occupancy Septic Review form. For questions concerning this form, contact the Brevard County Health Dept for Environmental Health Services at 321-633-2100.
7. A Zoning Use Affidavit shall be required if you are applying for any medical type of business. Please submit this affidavit with your applications.
8. There may be an additional Hazardous Waste Surcharge due depending on the type of business you are conducting. The Hazardous Waste surcharge is $40.00 for the 2010-2011 Business Tax year; however it does change each tax year per Brevard County Ordinance. The Tax Collector’s Office will notify you if an additional surcharge is required or contact our office at 321-264-6910 or 321-633-2199 ext. 46910 to verify if a hazardous waste is required for your type of business.
9. Please do not submit any fees with your application. Once your application has been approved, you will be contacted and given the total amount due. If any further information or review is needed you will be contacted by the specific department for which the information is required.
10. Proof of personal identification is required.
Business Located in an Incorporated Municipalities (City Limits)
1. Complete the Business Tax Receipt application. For questions concerning this form, contact the Tax Collector’s Office at 321-264-6910 or 321-633-2199 ext 46910.
2. Provide a copy of your current City Tax Receipt reflecting the current business location and type of business that is being conducted at that location. Contact your City Clerk for information on the city receipt.
3. If using a business name, provide a copy of the fictitious name registration and/or Corporation receipt from Florida Secretary of State.
4. Other documents may be required depending on the type/nature of business you are conducting i.e. State of Florida Certification, certificate of competency, Florida Dept of Agricultural and consumer Service certification, auto dealer’s license, etc.
5. The applicable Business Tax amount is $37.00. Please submit this amount with your application and other required documents.
6. There may be an additional Hazardous Waste Surcharge due depending on the type of business you are conducting. The Hazardous Waste surcharge is $40.00 for the 2010-2011 Business Tax year; however it does change each tax year per ordinance. The Tax Collector’s Office will notify you if an additional surcharge is required or contact our office at 321-264-6910 to verify if a hazardous waste fee is required for your type of business.
7. Proof of personal identification is required.
Business Tax Receipt Q&A
Q. How much does a Business Tax Receipt cost?
A. $37.00. (May also require an additional fee for Zoning Use permit and/or Hazardous Waste, depending on the type of business and the location.)
Note: Any application for a Business Tax Receipt for an industrial or commercial business located in the unincorporated areas of Brevard County will be subject to a Building Occupancy Review and Building Occupancy Septic Review. Additional fees may be necessary for the review.
Q. When do I need a Brevard County Business Tax Receipt?
A. 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.
Q. How do I apply for a Brevard County Business Tax Receipt?
A. 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 Tax Receipt will be issued upon approval of the application and presentation of required prerequisites and payments of applicable fees.
Q. What if I change the location of my business?
A. A Tax Receipt may be transferred upon application and fee. Prerequisites for new location must be satisfied (i.e. 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 Tax Receipt, as well as payment of the full amount due for each classification.
Q. Upon sale of a business, can a tax receipt transferable to the new owner?
A. Except for individual professional and exempt tax receipts, a 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 by the new owner. Application for Transfer should be within 30 days.
Q. Are there exemptions from Business Tax Receipt?
A. There are a few exemptions and exceptions to the actual issuance of a 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.”
Q. How long does it take to get a tax receipt?
A. Some Business Tax Receipts can be issued the same day you come to the office. However, regulated activities may require inspections or additional information. Therefore, some tax receipts may take a 1-2 weeks or longer to meet issuance requirements
Q. What should I do if I go out of business, or close one of several tax receipt locations?
A. Notify the Tax Collector’s Office in writing, with a copy of the tax receipt to be inactivated. If advertising or conducting a “Going Out of Business” sale, a permit should be obtained from the Tax Collector. For additional information on this contact the Tax Collector’ Office at 321-264-6910 or 321-633-2199 ext. 46910.
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 applications are available at the Tax Collector’s Titusville office only. 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
March 31: Failure to renew by March 31st will result in the closure of Business Tax Account. As of April 1st, you will need to complete an application and comply with all requirements for issuance of a New Business Tax Receipt.
Source: http://www.brevardtaxcollector.com/Taxcol3.htm#howto
http://www.myfloridahouse.gov/FileStores/Web/Statutes/FS08/CH0440/Section_0440.02.HTM