A Local Business Tax Receipt is a miscellaneous tax imposed by local government, in accordance with county ordinance, which also charges the Tax Collector with the responsibility of collection and disbursement of fees. The Local Business Tax Receipt grants the privilege of engaging in or managing a business.
Issuance of a Flagler County Business Tax Receipt does not confirm current compliance with any city, county, state or federal requirements that must be met in conjunction with operating your business. It is the responsibility of the business owner to obtain all necessary permits, licenses and local business tax receipts in order to legally engage in business in the state of Florida.
Forms of Payment Accepted: Cash, Check, Credit/Debit Card. Please keep in mind that any payment made with a credit or debit card will be subject to a minimum fee of $2.50. No portion of this fee is retained by the Tax Collector's Office.
If you are no longer in business, it is important to know that you may have outstanding tangible taxes. When closing your business, please be sure to contact the Property Appraiser's office at (386) 313-4150 (ask for Mark or Judy), or the Tangible Tax Department at the Tax Collector's Office at (386) 313-4166 (ask for Renee).
City of Bunnell Renewals: In accordance with an interlocal agreement with the City of Bunnell, LBTR renewals for the City of Bunnell will now be processed at the Flagler County Tax Collector's Office. Changes of address and original applications will continue to be processed by the City of Bunnell. For more information, you may reach the City of Bunnell at (386) 437-7516 (ask for Kristen), or the Tax Collector's Office at (386) 313-4166.
A Completed Flagler County Local Business Tax Receipt Application, which may be downloaded or picked up from the Tax Collector's Office. Completion of the application will include your Federal Employer Identification Number (or social security number) and Florida state sales tax number (if applicable). FEIN's may be obtained immediately by calling the IRS Tax Line at 800-829-4933. A state sales tax number may be obtained through the local Florida Department of Revenue Service Center at 1180 N. Williamson Blvd., Unit 160, Daytona Beach, Florida, 32114 (386-274-6600).
Local Business Tax Application
For Rental Property Local Business Tax Receipts, please review the below links
For Property Owners:
Local Business Tax Receipt Application for Property Owners
Rental Property Status Affidavit
For Property Management Companies:
Local Business Tax Receipt Application for Management Companies
If your occupation is one which requires a state certification, such as a general contractor, roofer, plumber, physician, pharmacist or real estate agent, you will need to provide a copy of your current state certification upon application for the Flagler County Local Business Tax Receipt as well as upon each annual renewal. Your Flagler County Local Business Tax Receipt will be issued exactly as it appears on your state license. State registration (or certification from another county) will not be sufficient to obtain a local business tax receipt. For a complete listing of occupations that require state certification, you may visit www.myflorida.com.
Once you have obtained your County Local Business Tax Receipt, you will need to purchase city local business tax receipts (if they have not already been purchased) for any municipalities in which you plan to do business. Please refer to the "A Physical Location" section above for contact numbers.
Most businesses involving construction or home improvement will need to be registered with the Flagler County Building Department prior to obtaining a local business tax receipt. Upon registration, applicants will receive an authorization card (or an exemption card when applicable), which will need to be presented to the Tax Collector's Office. To determine whether your business requires an authorization card, please contact the Building Department at (386) 313-4003, Option 3.