The Business Tax Division is part of the City of Tampa’s Department of Code Enforcement and Business Tax, and is responsible for the issuance and collection for all Business Tax Receipts under the authority of Chapter 24 of the City of Tampa Code.

Local Business Tax Receipts are the method used by a local government to grant the privilege of engaging in or managing any business, profession and occupation within its jurisdiction. Chapter 205 of the Florida Statues governs the authority of municipal Governing bodies to collect the business taxes in Florida and set provisions for the enforcement of this process.

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