Business Tax Receipt Information
Business Tax Receipts (formerly called Occupational Licenses) are required for most businesses operating in Pasco County. The Tax Collector's Office issues annual, renewable Business Tax Receipts which are valid through September 30 of each year and expire October 1. Yearly renewal forms are mailed at the end of June for issue, beginning on July 1.
New Business Tax account applications are accepted throughout the year but will need to be renewed if opened prior to July 1st. The fees for Business Tax Receipts are not pro-rated.
The following information is typically required:
Sales tax numbers are required for some retail businesses. Business Tax Receipt costs vary depending on type of business and other criteria.
A Business Operating Within City Limits
All cities in Pasco County require that a city Business Tax Receipt be purchased for businesses operating within their boundaries. Some cities require a county Business Tax Receipt be purchased before a city Business Tax Receipt will be issued. Most businesses are required to obtain a Pasco County Business Tax Receipt; however, some businesses regulated by the state are exempt.
Lost Business Tax Receipt or Business Owner Mailing Address Change
Duplicate Business Tax Receipts are issued at no fee to a business that has lost a Business Tax Receipt or to a business with a mailing address change. Duplicate Business Tax Receipts are available at all Tax Collector offices.
New Owner, Location Change or When A Business is Sold
A Business Tax Receipt transfer is required when a business is sold, when there is a new owner of the business, or the address or location of the business changes. The transfer fee is 10% of the Business Tax Receipt fee, with a minimum fee of $3.00. A transfer can be processed at all Tax Collector offices.
For Generators of Hazardous Waste
The Board of County Commissioners of Pasco County, as authorized by Florida law, has imposed an additional fee of $20.00 on the Business Tax Receipt of small quantity generators and potential generators of hazardous waste. The purpose of this assessment is to defray the cost of a state mandated program requiring counties to provide assistance through workshops, inspections and other services in the proper identification, management, and disposal of hazardous waste. This fee is included in the amount reflected on your Business Tax Receipt.
For additional information regarding the Small Quantity Generator Assessment (SQG), contact the Pasco County Solid Waste Department / Small Quantity Generator Program at (727) 847-8041; (813) 996-7341 Ext. 8041; or (352) 521-4274 Ext. 8041.
Business Tax Exemptions
Available to sole proprietors (individuals) who are sixty-five (65) years of age or older who use less than $1,000 of his/her capital investment. A no fee business tax receipt will be issued.
Available to sole proprietors (individuals) who are physically incapable of manual labor. Applicants must provide certification from a licensed physician stating the applicant’s disability, use less than $1,000 of his/her capital investment, and no more than one employee or helper in connection with the business or occupation. A no fee business tax receipt will be issued.
Available to sole proprietors (individuals) who are disabled, a permanent Florida resident, and has been honorably discharged from the US Armed Forces. Applicants must provide proof of residency and an honorable discharge. An exemption of $50 is granted towards the business tax total amount due.
Widow/Widower with Minor Dependent(s)
Available to sole proprietors (individuals) who are a widow/widower with minor dependent(s), use less than $1,000 of his/her capital investment, and does not have more than one employee or helper in connection with the business or occupation. Applicants must provide proof of a deceased spouse and at least one minor dependent. A no fee business tax receipt will be issued.
Widow/Widower Deceased Disabled Veteran
Available to sole proprietors (individuals) who are a Florida resident and are the unremarried spouse of a deceased disabled veteran of the US Armed Forces. Applicants must provide proof of residency and of a deceased spouse. An exemption of $50 is granted towards the business tax total amount due.
Farm, Aqua cultural, Grove, Horticultural, Floricultural, Tropical and Piscicultural and Tropical Fish Farm Products
Available to business owners engaged in selling of farm, aqua cultural, grove, horticultural, floricultural, tropical piscicultural or tropical fish farm products, or products manufactured from them when such products were grown or produced by the business owner. A business tax receipt is not required.
Available to those persons practicing religious tenets of any church. A business tax receipt is not required.
Charitable Organization, Occasional Sales, Fundraising
Available to any charitable, religious, fraternal, youth, civic, service, or other such organization when the organization makes occasional sales or engages in fundraising projects when the projects are performed exclusively by the members and the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth civic and service activities of the organization. A business tax receipt is not required.
Available to college and high school students who have been given approval from the athletic association or authority of their school to sell pennants, badges, insignia and novelties of their school. A business tax receipt is not required.
Available to fishermen who have a fresh or salt water fish dealer’s license and are selling or disposing of fish caught or acquired by them. The dealer must be selling directly to the consumer from vehicles within the county in which the fish were caught or acquired by the dealer. A business tax receipt is not required.
NOTE: Businesses who sell or make alcoholic liquor or operate gaming devices are not entitled to any exemptions.