Business Tax Receipt

The City of St. Pete Beach issues Business Tax receipts under Florida Statute, Chapter 205 and St Pete Beach City Ordinance, Chapter 78, Article IV. A business tax is a privilege tax to engage in or manage any business, profession, or occupation within the city limits. 

The categories for taxation are often broad and encompass many similar businesses under one heading. Various business classifications have different requirements as well as costs. Any person who is engaged in two or more trades, vocations, business or professions shall be required to pay a business tax for each separate line of trade, business, vocation or profession. In some instances, each professional of a business may be required to pay a business tax (i.e. physicians, dentists and realtors).

Resources

• 2020 Florida Statutes - Local Business Taxes

Renewal

All business tax receipts expire September 30 and can be renewed on or after July 1st. You will receive a yearly renewal notice via email, in early July, reminding you of fees due. Failure to receive a renewal notice does not excuse the payment of the renewal. 

Delinquencies & Penalties

Each October 1, if not paid, they are delinquent and subject to penalties each month thereafter, with a maximum of 25%. Taxes not paid within 150 days of the due date will be subject to additional penalties, administrative fees and possible Code Enforcement action. 

New licenses are issued at any time during the year and are prorated beginning April 1, at which time a half-year fee applies. Any business that opens prior to obtaining a business tax receipt shall be subject to a 25% penalty.

New Structure or Change of Use of Structure

If you will be locating your business in a new structure, or you are changing the usage of the premises, a site plan review or zoning approval may be required to assure the business is located in an appropriate location for the type of business proposed. If the business type is not as shown on the application, or if the business is not otherwise allowed in the zoning district, your application will be denied for that location.

In the case of a new use or a change of use there may be requirements for the payment of impact fees.

Learn more about the Business Tax Receipt (PDF)