Business Tax Receipts

Local Business Tax

What is a local business tax?

Businesses or persons conducting a business and/or providing a service within the City of South Pasadena must have a Local Business Tax (formerly known as an Occupational License).

Who is required to pay the local business tax?

As outlined in Chapter 146 of the City of South Pasadena Code of Ordinances, anyone who transacts any business or engages in any occupation or profession within the city limits of South Pasadena is required to pay the Local Business Tax.
Persons located outside the City of South Pasadena but conducting a business and/or providing a service within the city must also register and show proof of registration of the Business Tax from the municipality in which the business is actually located.

What about home-based businesses?

The city does permit a business to be run out of your home as long as it meets the City of South Pasadena Code of Ordinances outlined in Chapter 130-30. A home-based business must file an application and will also receive a Local Business Tax Receipt.

What does it cost?

Fees are based on the type of business and will be assessed at the time of the submittal of the application. To ensure that you are paying the correct amount, you may check our Business Tax Fees or call our office at (727)-343-4192.

What do you need for your Local Business Tax?

- Completed Application
- Attached copy of the fictitious name registration (if applicable)
- Attached copy(s) of State or County certifications/licenses (if applicable)
- Federal Employer ID # OR Social Security #
- Sales Tax # (if applicable)

How long is my Business Tax Receipt good for? Does it require renewal?

No Business Tax Receipt shall be issued for a period less than six (6) months except as herein otherwise specifically stated. Yes, the Business Tax Receipt requires renewal. All local business taxes imposed, except as otherwise expressly provided, shall be due and payable on the first day of October of each year and shall expire on the 30th day of September of the succeeding year.

Due dates and penalities

All local business taxes shall be due and payable on October 1 of each year and business tax receipts shall expire on September 30 of the succeeding year. Those local business taxes not renewed by October 1 shall be considered delinquent and subject to a delinquency penalty of 10% for the month of October, plus an additional five-percent penalty each month thereafter until paid. However, the total delinquency penalty shall not exceed 25% of the local business tax fee for the delinquent establishment.

Any person engaging in or managing any business, occupation or profession wihtout first obtaining a Business Tax Receipt, if required hereunder, shall be subject to a penalty of 25% of the business tax.

Useful Information

Florida Fictitious Name Registration

This registration must be completed prior to an application for a Business Tax Receipt. This does not apply to corporations or to those certified with DB&PR. You may register on-line at www.sunbiz.org or contact them at (850) - 245- 6000

Federal Employer Identification Number / Social Security Number

Florida Statutes require that you provide us with either your business' Federal Employer Identification number or your social secuity number. You can apply online here for an Employer Identification number or contact them at 1-800-829-4933

State Sales Tax Number

To apply for a state sales tax number, contact: Department of Revenue, Sales Tax Division, 19337 US Highway 19 N., Suite 200, Clearwater FL 34624-3149 For more information visit the Florida Department of Revenue or contact them at 727-538-7400

Corporations

If you wish to file as a corporation, contact: The Florida Department of State, Division of Corporations, PO Box 6327 Tallahassee, FL 32314. For more information visit the Division of Corporations or contact them at 850-245-6000

Helpful Websites

State of Florida - www.myflorida.com
Department of Business and Professional Regulation (DBPR) - www.myfloridalicense.com
Health License Search/Florida Health Department - www.doh.state.fl.us
Division of Corporations - www.sunbiz.org
Department of Financial Services - www.fldfs.com
Florida State Legislature - www.leg.state.fl.us
Department of Agriculture - www.freshfromflorida.com
Division of Consumer Services - www.800helpfla.com
Department of Revenue - www.dor.myflorida.com/dor
Office of Financial Regulation - www.flofr.com
Florida Division of Hotesl and Restaurants - www.myfloridalicense.com/dbpr/hr/
Pinellas County Construction Licensing Board - www.pcclb.com
Florida League of Cities - www.flcities.com

Chapter 146: Business Tax Receipts

146-2. Business tax receipt required; procedure.

A.	No person shall locate a business or main office or branch thereof within the City limits, unless a City business tax receipt shall be procured from the Department of Community Improvement. The business tax receipt shall be issued to the person upon proof of compliance with the City Code and Florida Statute Chapter 205, as amended. Unless exempt by Florida statute, payment of the fee established in Part III of this chapter shall be required for issuance of a business tax receipt.
B.	Upon application and evidence submitted by the holder of a county business tax receipt or business tax receipt issued by any other municipality, the business tax receipt shall be entitled to registration in the city upon the payment of a fee as set forth from time to time by the City Commission, provided, however, that this shall not apply to any business or occupation which maintains an office, whether primary or branch office, in the city. Upon registration, the applicant shall be entitled to carry on the business, trade or occupation, as the case may be, in the city until such time as the registered business tax receipt shall expire. The registration of a business tax receipt required by this section shall not be a substitute for a city business tax receipt otherwise required by this section.
C.	Notwithstanding the above, if the address shown on the applicants' registration is located outside the boundaries of South Pasadena, all such applicants must submit proof to be verified by the city that the applicant actually resides and/or is engaged in business at the address shown on a valid, current county business tax receipt or a valid, current business tax receipt issued by the municipality wherein the address is located.

146-3. Application for business tax receipt.

No person, corporation, association, firm or business shall be granted an initial business tax receipt without first having obtained an application for business tax receipt form from the Licensing Clerk and having completed and deposited it with the Licensing Clerk.

146-4. Due date and expiration date.

All local business taxes imposed, except as otherwise expressly provided, shall be due and payable on the first day of October of each year and shall expire on the 30th day of September of the succeeding year.

146-5. Minimum period.

No business tax receipt shall be issued for a period of less than six (6) months except as herein otherwise specifically stated.

146-6. Half-year business tax receipt

For each business tax receipt renewed and for each new receipt issued between October 1 and September 30 of each year, the full amount of the local business tax hereby imposed shall be paid, except the Business Tax Clerk shall be authorized to issue a new business tax receipt after April 1 on a half year basis, and the fee for the local business tax shall be 1/2 of the amount shown in the schedule of fees provided for in Part III of this chapter.

146-7. Dates due; penalties.

All local business taxes shall be due and payable on October 1 of each year and business tax receipts shall expire on September 30 of the succeeding year. Those local business taxes not renewed by October 1 shall be considered delinquent and subject to a delinquency penalty of 10% for the month of October, plus an additional five-percent penalty each month thereafter until paid. However, the total delinquency penalty shall not exceed 25% of the local business tax fee for the delinquent establishment.

Any person engaging in or managing any business, occupation or profession without first obtaining a business tax receipt, if required hereunder, shall be subject to a penalty of 25% of the business tax.

146-8. Revocation of business tax receipt.

The right to revoke any business tax receipt issued under the provisions of this Chapter for proper cause is reserved to the City, and such revocation shall be made at the Direction of the City Commission after due notice is given to the business tax receipt holder and opportunity for a hearing of the charges has been given to such business tax receipt holder.

146-9. Sworn statements; when required.

A.	Every person doing business in the city, where the amount of the local business tax to be paid is dependent upon the value of stock, shall file a sworn statement, on or before October 1 of each year, setting forth the amount of average annual inventory of stock on hand, stock in storage and stock held on consignments, such average inventory to be based upon the average inventories for the preceding 12 months.
B.	Every person doing business in the city where the amount of the local business tax to be paid is dependent upon the number of employees shall file a sworn statement on or before October 1 of each year setting forth the average daily employment for the preceding twelve (12) months.
C.	If the sworn statement required herein is not filed on or before October 1 of each year, there shall be added to the local business tax a sum equal to twenty-five percent (25%) of the required local business tax as penalty. In the event that no sworn statement is filed as required herein, the city by, its inspectors, may enter into the place of business and assess the value of stock, and this determination shall be final.

146-10. Transfer of local business tax receipt; when authorized.

Any business tax receipt may be transferred to a new owner, when there is a bona fide sale of the business, upon payment of the transfer fee established by the City Commission and presentation of the original business tax receipt and evidence of sale. In the event the business is one that requires additional documentation from the state in accordance with § 146-13, the person to whom the business tax receipt is being transferred must produce the required state documents.

Upon written request and payment of a fee established by the City Commission, the holder of a valid business tax receipt may transfer the receipt to a new location within the City, provided the proposed location meets all other requirements for the operation of said business.

146-11. Display of receipt; presenting for inspection.

Every person required to have a business tax receipt shall at all times conspicuously display such receipt in his place of business, and when the receipt holder does not have a place of business, he shall be prepared at all times while engaged in his occupation to display his receipt for inspection by any Code Enforcement Officer of the City as that term is defined in § 1-16C of this Code and to any law enforcement officer.