Business Tax Receipts Requirements
Starting a Business in the City of Oldsmar The city requires a Business Tax Receipt (formerly known as an Occupational License) for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction, pursuant to the classifications and rates as provided in Chapter 62, Article III, of the City Code of Ordinances and Chapter 205, Florida Statute.
Evidence of Being in Business Anyone who sells any goods or services or solicits business or offers goods or services for sale or hire in the city shall be required to obtain a Business Tax Receipt. If any person operates a business at more than 1 location in the city, each location shall be considered a separate business and a Business Tax Receipt shall be required for each location.
Before Applying for a Business Tax Receipt
- Location: Before leasing space, call this office at 813-749-1147 or email Steven Everitt to determine if the site you have selected for your business is located in the correct zoning district.
- Fictitious Name Statement or Copy of the Articles of Incorporation: File for a fictitious name registration (also known as a “d/b/a”) or file for corporation status if the business will be a corporation. If the business will not be registered either as a Fictitious Name or as a Corporation, then the owner’s legal first and last name may be used as the legal name of the business. Forms and additional information are available from the Florida Department of State:
P.O. Box 1300
Tallahassee, FL 32302
- Leases: If the physical space to be used for the business is leased, a copy of the lease must be provided. If business owner owns the property to be used, then proof of ownership is required (such as a copy of the property tax form). If the business is a home-based occupation and the business owner does not own the property, a letter of consent is required from the property owner stating he/she is “aware of and approves” the applicant operating that particular business out of their home.
- Insurance: A copy of a current Certificate of Liability Insurance on the business is required.
- Special Licenses: Obtain required certification for your profession or business; a copy of which will be required along with the business application. Examples of special licenses: Restaurant approval from the Florida State Division of Hotels & Restaurants; professional licenses from the Florida Department of Business and Professional Regulations; contractor certification from the Florida State Construction Industry Licensing Board, etc.
- Permits: A permit and plans are required before any interior or exterior alterations, construction, electrical, or plumbing work is commenced. Please call the Building Division at 813-749-1124 for further information/requirements.
- Keep the Business Information Current: If any changes in the business location, ownership, name, type of business operated, or if a new type of business is added at the same or different location, please contact this office immediately at 813-749-1123 or email Mandi Clark. This must be done within 15 days of the change in order to keep the account current. If you cease to operate the business, the owner of record must notify this office in writing of the effective date that the business ceased to exist.
- Business Tax Period: All Business Tax Receipts are issued for a period of 1 year on a fiscal year basis that begins on October 1 each year with all Receipts expiring on September 30. The city does mail renewal notices as a courtesy reminder; however, it is the business owner’s responsibility to renew on time. Failure to receive a renewal reminder notice will not exempt the receipt holder from paying any penalties for late payment.
Failure to Renew Failure to renew on or before September 30 will result in penalties being applied to the total license renewal tax as follows:
||Late Fee Percentage|
||25% + $250
Note: Any person who does not pay the required business tax receipt prior to March 1 is subject to an additional penalty of $250 and any costs incurred as a result of collection efforts.
Business Tax Receipt applications:
- Business Tax Receipt Application (PDF)
- Flea Market Business Tax Receipt Application (PDF)
- Home Occupation Business Tax Receipt Application (PDF)
Additional information on Business Tax Receipts
- Business Tax Receipt Instructions (PDF)
- Flea Market Business Tax Receipt Instructions (PDF)
- Home Occupation Business Tax Receipt Instructions
Code Red Web The City of Oldsmar has contracted with Code Red Web to notify residents and businesses in the event of an emergency. In disaster situations, such as hurricanes and tropical storms, the city's Emergency Operations staff can quickly put out a message letting citizens know about upcoming conditions, evacuation warnings, and other information.
To ensure you receive a phone call in an emergency, please click the link below to update your contact information in our Code Red Web database or print out the form and include it with your Business Tax Receipt application.
Thank you for choosing the City of Oldsmar as your choice for starting a business here. We wish you the best in your endeavors!
Note: This document is provided for informational purposes only and is not to be construed as replacing any rules or regulations per the City of Oldsmar Land Development Code and/or Florida Statutes.