Business Tax - (Formerly Occupational License)
A Local Business Tax is levied annually by the County Tax Collector (in accordance with Florida Statutes, ch. 205) for the privilege of operating a business in Duval County. The Business Tax is for a fiscal year beginning October 1 and ending September 30 of the following year. Anyone providing merchandise or services to the public, even through a one-person company or home based occupation, must pay a city and/or county Business Tax to operate. In some cases, if a business performs several functions, it may be required to pay more than one tax. A Business Tax Receipt will be issued as proof of payment. A valid Receipt should be retained at the business location and available for onsite inspection by an agent of the Tax Collector's office.
New Business Tax Receipts (formerly known as Occupational License) must be applied for in person at our downtown office, 231 E Forsyth St. Rm 130 (see map on our website at www.coj.net/tc/branchLocations). Supporting documentation should include Corporation registration information, and/or Fictitious Name registration, State License for the profession (if any), Picture ID, SSN/FID number. At that time we will determine the proper classification of your business, enter your information directly into the system, and charge the appropriate amount of tax. At this time we do not accept online applications or payments.
In Duval County, businesses located within the Jacksonville city limits are required to pay their municipal and county tax to the City of Jacksonville. Businesses located in other municipalities in Duval County are required to pay their municipal tax in that city in addition to their county tax to the City of Jacksonville.
Business Tax rates vary depending on the nature of the business. The number of employees, equipment and seating capacity are a few variables that factor into the fee. For your assistance, a Business Tax Calculator is available online (see above).
Business Taxes are paid annually starting July 1st through September 30th. Renewal Notices are mailed in June to allow time for processing payments, printing and mailing renewed Receipts. The Receipt is valid through September 30th of the following year. New businesses may pay taxes any time during the year and are prorated April 1st, at which time half-year fees apply. Business Tax renewal payments may be paid in person at any Duval County Tax Collector's office. Click on link to find the nearest branch location.(Note: You must have your current renewal notice without any changes.)
Failure to pay the Business Tax subjects the owner to delinquent fees up to twenty-five percent of the tax due. Should a business fail to pay their business tax, the Tax Collector may notify the State Attorney's office to enforce payment of the tax. Any business owner who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required Receipt is subject to civil actions and penalties, including court costs, reasonable attorney's fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.
It is the responsibility of the business owner to report to the Tax Collector's Office a change of address, name change or ownership transfer.
If you have questions that are not addressed here, please contact us at (904) 630-1916, option 3.