Business Tax Receipt Commonly Asked Questions

• WHAT IS A LEE COUNTY BUSINESS TAX RECEIPT?
• WHAT IS CONSIDERED TO BE A BUSINESS?
• HOW MUCH DOES A BUSINESS TAX RECEIPT COST?
• WHAT DO I DO TO GET A RECEIPT?
• WHAT IS ZONING APPROVAL?
• IF I AM RENTING SPACE FROM AN EXISTING BUSINESS, DO I NEED ZONING APPROVAL?
• WHAT CITIES IN LEE COUNTY ISSUE A BUSINESS TAX RECEIPT?
• WHY DO I NEED A COUNTY RECEIPT, IF I HAVE A CITY RECEIPT?
• WHAT IS A FICTITIOUS NAME AND HOW DO YOU REGISTER?
• IF MY BUSINESS IS LOCATED WITHIN ANOTHER COUNTY AND I WANT TO DO BUSINESS WITHIN LEE COUNTY, DO I NEED A LEE COUNTY RECEIPT?
• I AM A (SUB) CONTRACTOR, HOW DO I GET A BUSINESS TAX RECEIPT?
• I AM THE NEW OWNER OF AN ESTABLISHED BUSINESS. HOW DO I REMOVE THE OLD OWNER'S NAME FROM THE RECEIPT?
• I AM OPENING UP ANOTHER OFFICE FOR MY BUSINESS, DO I NEED TO GET ANOTHER BUSINESS TAX RECEIPT?
• I HAVE MOVED MY BUSINESS, WHAT DO I DO?
• I WANT TO CHANGE MY BUSINESS NAME ON MY RECEIPT, WHAT DO I DO?
• WHAT DO I DO WHEN I AM NO LONGER OPERATING A BUSINESS?
• WHEN ARE RECEIPTS CONSIDERED TO BE DELINQUENT?
• IF I DO NOT RENEW MY RECEIPT BY SEPTEMBER 30, WHAT WILL HAPPEN?
• WHAT IF A BUSINESS REFUSES TO GET A BUSINESS TAX RECEIPT?

NOTE: The Business Tax Receipt Application form can be downloaded from the Tax Collector's Web-site.  Directions for filling out the application are found here.

• WHAT IS A LEE COUNTY BUSINESS TAX RECEIPT?

A Business Tax Receipt is a tax, which grants the privilege of engaging in or managing any business, profession, or occupation within the jurisdiction of Lee County.

• WHAT IS CONSIDERED TO BE A BUSINESS?

An individual or company receiving money for a type of service. Examples: Lawn Care, Tailoring, Restaurant, Retail Sales, Consulting and Professionals such as attorneys, physicians, etc.

• HOW MUCH DOES A BUSINESS TAX RECEIPT COST?

A new, flat fee of $30 per year was adopted by Lee County Commissioners on February 13, 2007 for most businesses.  An additional $20.00 will be charged to all the license fees for possible hazardous waste in the business, if a waiver is not obtained.  This fee applies to businesses that may produce less than 2,200 pounds of hazardous waste.

• WHAT DO I DO TO GET A BUSINESS TAX RECEIPT?

Before completing a Business Tax Receipt application, the following must be completed: Legal structure determination, state licensing (if applicable), Federal Employer Identification (if other than sole proprietorship), and Fictitious Name Registration (if applicable). Proper zoning approval will be required whether you are located within one of the city or county limits. Other documentation may be required depending on the type or nature of business.

• WHAT IS ZONING APPROVAL?

Verification of Compliance with the land development code. Every physical address in Lee County is identified through a strap number for any parcel of land, which is assigned by the Property Appraiser. If the business's physical location is in
unincorporated Lee County, you will need to know this number for zoning purposes.

• IF I AM RENTING SPACE FROM AN EXISTING BUSINESS, DO I NEED ZONING APPROVAL?

Yes, all businesses no matter where they are located, must have zoning approval. Before the Tax Collector can issue a Business Tax Receipt, you must provide the following: Zoning Department signature on the application; copy of your business certificate of use; and copy of your current city receipt (if applicable).

• WHAT CITIES IN LEE COUNTY ISSUE BUSINESS TAX RECEIPTS?

The Cities of Cape Coral, Fort Myers and Sanibel. For the City of Bonita Springs and the Town of Fort Myers Beach, you only need a County Business Tax Receipt.

• WHY DO I NEED A COUNTY BUSINESS TAX RECEIPT IF I HAVE A CITY RECEIPT?

This receipt is authorized pursuant to Florida Statutes 205 and Lee County Ordinance 95-23. If your business is located in one of the cities, you must provide a copy of this receipt upon applying for the county receipt.

• WHAT IS A FICTITIOUS NAME AND HOW DO YOU REGISTER?

A fictitious name means any name under which a person conducts their business in this state (mostly sole-proprietorships) and must be registered with the Florida Department of State. Fictitious name packets can be mailed to you by calling (850) 245-6058 or picked up at any Lee County Tax Collector's office.

• WHEN WOULD THE FLORIDA DEPARTMENT OF STATE NOT REQUIRE THE FILING OF A FICTITIOUS NAME?

1. When the applicant is a licensed attorney forming a business for the practice of law in the state.
2. When the applicant is registered with the Department of Business and Professional Regulations and their licensing board has not imposed requirements for the registration.
3. When the applicant is a corporation or limited partnership filed and in good standing with the Division of Corporations and is not transacting business under any other name (Doing Business as a DBA).
4. When the applicant is a federally chartered corporation and is not transacting business under any other name.
5. When the applicant is using their full name in the title and they are the only owners. Example: John Doe Landscaping.

• IF MY BUSINESS IS LOCATED WITHIN ANOTHER COUNTY AND I WANT TO DO BUSINESS WITHIN LEE COUNTY, DO I NEED A LEE COUNTY BUSINESS TAX RECEIPT?

Yes, any business operating within Lee County is required to obtain a Lee County Business Tax Receipt. The following documentation must be provided with the completed Lee County application: copy of your current county Business Tax Receipt (where your businesses is physically located); and/or other documentation may be required depending on nature of business.

• I AM A (SUB) CONTRACTOR, HOW DO I GET A BUSINESS TAX RECEIPT?

A Business Tax Receipt application must be completed and the following documentation must be attached: a copy of your letter from Lee County Development Services, Division of Contractors Licensing or a copy of your current contractors license; and/or a copy of your city license (if applicable).

• I AM THE NEW OWNER OF AN ESTABLISHED BUSINESS. HOW DO I REMOVE THE OLD OWNER'S NAME FROM THE LICENSE?

An Business Tax Receipt application must be completed. The following documentation must be attached: copy of a bona fide Bill of Sale; original county receipt; fictitious name registration (if applicable); copy of city receipt if the business is located within the city limits; or zoning approval. Other possible documentation may be required depending upon nature of business. A transfer fee is charged not to exceed $25.00.

• I AM OPENING UP ANOTHER OFFICE FOR MY BUSINESS, DO I NEED TO GET ANOTHER BUSINESS TAX RECEIPT?

Yes, the Business Tax Receipt is only valid for the location indicated on the face of the receipt. A receipt must be issued for each location where you are conducting business.

• I HAVE MOVED MY BUSINESS, WHAT DO I DO?

A Business Tax Receipt application must be completed, along with proper zoning approval. Other possible documentation may be required depending on the nature of the business.

• I WANT TO CHANGE MY BUSINESS NAME ON MY BUSINESS TAX RECEIPT, WHAT DO I DO?

A Business Tax Receipt application must be completed with the following documentation: copy of your new fictitious name registration (if applicable); your original county receipt; city receipt (if applicable); and/or zoning approval. No transfer fee is charged.

• WHAT DO I DO WHEN I AM NO LONGER OPERATING A BUSINESS?

Contact the Lee County Tax Collector's Office at (239) 533-6000 to delete your Business Tax Receipt. You must also contact the Lee County Properly Appraiser's Office at (239) 533-6100 in order to delete your tangible tax account.

• WHEN ARE BUSINESS TAX RECEIPTS CONSIDERED TO BE DELINQUENT?

All Business Tax Receipts shall be sold beginning on August 1 of each year, due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year.

• IF I DO NOT RENEW MY BUSINESS TAX RECEIPT BY SEPTEMBER 30, WHAT WILL HAPPEN?

Business Tax Receipts not renewed when due and payable are delinquent and subject to a penalty of 10% for the month of October, plus an additional 5% penalty for each subsequent month of delinquency, but not to exceed 25%. If a Business Tax Receipt tax is not paid within 150 days after the initial notice of tax due the business can be penalized of up to $250.00.

• WHAT IF A BUSINESS REFUSES TO GET A BUSINESS TAX RECEIPT?

The business is subject to civil actions and penalties, including court costs, reasonable attorney fees, additional administrative costs incurred as a result of collection efforts by the entity authorized to collect the Business Tax Receipt tax, and a penalty of up to $250.00.