Frequently Asked Questions

When do I need to apply for a Business Tax Receipt ?

When you are operating your business within the City of Tampa.

If I already have a Hillsborough County Business Tax do I still need a City of Tampa Business Tax Receipt?

Yes, any business within the City of Tampa requires both.

If I am in business within the City of Tampa and did not get a Business Tax Receipt, can I be charged a penalty ?

Yes. Any person who owns a business, has a occupation or profession without first paying for a Business Tax Receipt is subject to a penalty of twenty-five (25) percent of the Business Tax Receipt fee.

How long is the active status of a Business Tax Receipt and when are they due?

The renewal period begins on July 1st  and is due on or before September 30th of each year. The Business Tax receipt expires on September 30th of the succeeding year. If September 30th falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30th.

What is the fee for a delinquent Business Tax Receipt?

A Business Tax Receipt that is not renewed when due is subject to a penalty of 10 percent after September, plus an additional 5 percent penalty for each subsequent month until paid. The total penalty may not exceed 25 percent of the Business Tax Receipt for the establishment.

If I have a house or apartments that I rent do I need a Business Tax receipt?

Yes. Existing rental units which are not currently certified either by revocation of pre-existing certificates or by failing to have obtained a certificate must pay an initial fee of $35.00 per unit.

Existing units which hold a valid certificate of compliance must pay a certificate maintenance fee of $10.00 per unit per year.

No certificate of compliance fee will be charged for a newly constructed rental unit which has been issued a certificate of occupancy by the Inspectional Services Division.

If I have a zoning question regarding the sale of alcoholic beverages, who do I contact?

Land Development Coordination at (813) 274-8770

What do I need to do to get a Business Tax Receipt?

It depends on the nature of the business:

• for a professional (attorney, CPA, Engineer, Physician etc.) we would have to see a copy of your state license.
• for a business which is regulated by the City of Tampa, an application for zoning approval and Tampa Police Department background information would have to be completed and approved.
• for a retail or wholesale company, an Application for Merchant’s Tax Receipt would have to be completed.
• for most other types of businesses we only need basic information such as: Name, Business Address, Owner or Corporation Name, Mailing Address, Local Business Phone Number, and Federal Identification Number.

How are the classification fees determined?

The current Business Tax Classification Fees are authorized by Florida  Statue Chapter 205 (Business License Taxes), and defined under City of Tampa Code Chapter 24.

Sample Business Tax Receipt: