Local Business Tax Receipt
To conduct business in the Town of Esto, you must have a Local Business Tax Receipt (formerly known as Occupational License) when operating a business within the Esto town limits as stated in Florida Statutes Chapter 205 and Esto Town Ordinances 00-1 and 07-17. This applies to all businesses including those that are home-based.
A Local Business Tax Receipt (BTR) is proof of payment of the business tax. It is required before a business opens. Local business tax receipts are issued by the Esto Town Clerk. The initial approval of a Business Tax Receipt application may take up to 2 weeks. Once approved the BTR must be conspicuously displayed in a public portion of the business at all times.
Requirements
Before a Business Tax Receipt can be issued, the initial application must include:
- The Business Tax Receipt Application completed in full.
- State of Florida Business Registration Documents: This can be filed Articles of Incorporation, LLC registration, or Fictitious Name. Available through www.sunbiz.org.
- State/Trade License: If applicable, based on the type of business being registered.
- Lease Agreement: Including signatures of the landlord and tenant. Home-based businesses must provide proof of residency or have property owner approval if the applicant is a tenant.
- Commercial businesses must meet zoning, structural, electrical, plumbing, mechanical and fire codes. Any inspection certificates or permits should be attached to the application.
- Additional forms and attachments may be required depending on the type of business.
Fees
- The Business Tax Receipt fee is $50.00 for initial applications.
- Any person who engages in any business, occupation, or profession who does not pay the required Business Tax Receipt within 180 days after the initial notice of tax due and does not obtain the required local business tax receipt shall be required to pay $62.50 to apply for a BTR, in addition to a $500 fine (Florida Statute 205.053, Esto Ordinance 07-17).
Renewals
- As a business owner, you are responsible for the renewal of your receipt and the advisement of the termination of the business.
- The BTR annual renewal fee is $50.00.
- Business tax receipts can be renewed for the next year starting on September 1. The current year’s BTR expires on December 31.
Receipts not renewed by December 31 are delinquent and subject to the following penalties.
| RENEWAL DATE | PENALTY | AMOUNT DUE |
|---|---|---|
| September 30- December 31 | 0% | $50.00 |
| January 1-31 | 10% | $55.00 |
| February 1-28 | 15% | $57.50 |
| March 1-31 | 20% | $60.00 |
| April 1-30 | 25% | $62.50 |
| May 1 or Later | 25% | $62.50 + $250* |
| *Anyone who does not pay the required business tax fee prior to May 1 is subject to an additional penalty of $250 and any costs incurred as a result of collection efforts. (Florida Statute 205.053) | ||
Frequently Asked Questions
I was recently notified that I needed to obtain a local Business Tax Receipt, but my business was already operating. Do I need to pay for previous years?
No, you are not required to pay for previous years. We are asking businesses to submit a new application and pay the fee for the 2025 Business Tax Receipt. This process helps us maintain accurate records of all local businesses.
How come I was never contacted in the past about Business Tax Receipt requirements?
It is the responsibility of each Person, whether an individual, a business or a corporation, to obtain a Business Tax Receipt before engaging in or managing any business, occupation or profession within the jurisdiction of the Town and the County. It is also the law. The Town is mandated by law to collect all taxes due. It’s a statutory requirement.
I work from my home, do I need a local business tax receipt?
Yes, any business that is in the Esto town limits must have a receipt.
Do I need a Local Business Tax Receipt to have a yard sale or garage sale?
People holding yard sales or garage sales within the Esto town limits do not require a Business Tax Receipt as long as there are no more than six (6) sales within a twelve (12) month period.
How long will it take my Business Tax Receipt application to be approved?
The initial approval of a Business Tax Receipt application may take up to 2 weeks.
Is anyone exempt from paying the Business Tax?
Florida state law provides exemptions for:
- Veterans of the United States Armed forces who were honorably discharged and the unremarried surviving spouse of such a veteran. (Florida Statute 205.055)
- Spouses of an active-duty military service member who has relocated to Esto pursuant to a permanent change of station order. (Florida Statute 205.055)
- Individuals who are receiving public assistance as defined in Florida Statute 409.2554. (Florida Statute 205.055)
- Individuals whose household income is below 130 percent of the federal poverty level based on the current year’s federal poverty guidelines. (Florida Statute 205.055)
- Individuals age 65 or older. (Florida Statute 205.162)
- Businesses related to fundraising, religious, charitable, youth, or civic service are exempt from paying for the BTR but are required to make an application. (F.S. 205.191-192)
- A BTR is not required for anyone engaging in the selling of farm and aquacultural products grown in Florida. (Florida Statute 205.064)
If you think you qualify for an exemption, contact the Town Clerk at [email protected] or call 850-263-6521 to discuss the specific requirements. A request for Business Tax Fee Exemption must be submitted with proof of eligibility with the Business Tax Receipt application. A Business Tax Receipt is still required to conduct business and will be issued at no cost once approved.
When does my Business Tax Receipt expire?
Business Tax Receipts expire December 31 each year. Renewals need to be made before January 1 to avoid penalties.
What are the due dates and penalties for Business Tax Receipt renewals?
The Town of Esto has established the Business Tax year as January 1 through December 31.
Penalties are then added as follows:
| Payment Date | Penalty Due |
|---|---|
| Paid on or after January 1 | Fee + Additional 10% Penalty Due |
| Paid on or after February 1 | Fee + Additional 5% Penalty Due (15%) |
| Paid on or after March 1 | Fee + Additional 5% Penalty Due (20%) |
| Paid on or after April 1 | Fee + Additional 5% Penalty Due (25%) |
| Paid on or after May 1 | Fee + 25% Penalty + Additional $250 Penalty |
What if I sell or change my business name or address?
Business Tax Receipts are transferable when there is a change of ownership, business location or trade name. Changes will require the following items:
- Evidence of the sale for new owners
- Current business tax receipt
- Proof of business name from Sunbiz.org
- Copy of state license if applicable for the new owner/and or address
What if my business closes?
Send a notice to the Esto Town Clerk at [email protected] or come by the Town Hall, open Monday-Thursday from 8AM-1PM, so we can update our records. If your business reopens in the same year, there will not be a charge for reactivating the BTR.
Do I have to display my local business tax receipt?
Yes. Your business tax receipt(s) must be displayed conspicuously at the place of business so that it is visible to the public. It must be available for inspection.
How do I obtain a Sales Tax Number and or a FEIN?
For Sales Tax ID information, visit the Florida Department of Revenue at http://dor.myflorida.com/dor or call 407-903-7350. For an FEID number, call the Internal Revenue Service at 800-829-1040 or visit http://www.irs.gov.
What is a fictitious name, and do I need one?
If your business will use any name other than the owner’s legal name or a properly registered corporate name, a fictitious name (also referred to as a DBA) must be registered with the state. Additional information is available from the Florida Department of State Fictitious Name Registration visit https://dos.fl.gov/sunbiz or call 850-245-6058.
What do I need to obtain a Business Tax Receipt if my business/profession/occupation is regulated by a Florida state agency?
If your business is regulated by any state agency, or you are an individual whose profession/occupation requires a State License, you must acquire the required state license or certificate of registration before a Business Tax Receipt can be issued.
Department of Agriculture and Consumer Services – http://www.doacs.state.fl.us – Convenience/grocery stores, health clubs, automotive repair businesses, travel agencies, pest control, pawn shops, moving companies or agriculture products
Department of Business and Professional Regulations – http://www.myfloridalicense.com/dbpr – Salons, accounting, real estate or construction industry professions
Florida Department of Children and Families – http://www.state.fl.us/cf_web – Daycares, preschools, and adoption agencies Office of Financial Regulation – http://www.flofr.com – Finance, investments, mortgage, and banking professions