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9fl/2016 BusinessTaxReq�rirements�Officeoftl�eTr�surer-Clerk
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<br /> �City Of Taiia�ha�ssee
<br /> Business Tax Requirements
<br /> FrequenUy Asked Questions when starting a business within city limits:
<br /> Who nee s a Tax_Certifizate and Why_?__ ._ _,.___., ______,___ _________.
<br /> Any person or business having a location within the dty limits ofTallahassee that engages in any business activiry must pay an occupational business tax and
<br /> obtain a Bu iness Tax Certificate. �( O O� ��J
<br /> I �
<br /> Business T x Certificates expire September 30 and may be renewed on or after]uly 1 of each year.On October 1,they are delinquent and subject to penalties
<br /> each mont thereafter.New certificates are issued at any time during the year and are prorated April 1 thru September 30.
<br /> A eusiness ax Certificate(formerly called occupational license)is issued by the City ofTallahassee Treasurer Clerk forthe privilege of engaging in any
<br /> business,o pa[ion or profiession.Anyone providing merchandise orservioes to the public,evert a one-person mmpany,home-based ocrupation or web-
<br /> based business must obtain a Business Tax Certificate.A City of Tallahassee Business Tax Certlficate does not replace or eliminate any other city or state
<br /> requiremen s for taxes or licenses.
<br /> Businesses that open and are operating for business prior to obtaining a Business Tax Certificate are subject to a 25%penalty on the assessed business tax.
<br /> This penalty and the penalties for late renewal of the Business Tax Certificate is pursuant to the Fiorida State Statue 205.053,which states:
<br /> 1.All bus�ness tax receipts shall be sold by the appropriate tax rnllector beginning]uly 1 of each year,are due and payable on or before September 30 of each
<br /> year,and expire on September 30 of the succeeding year.If September 30 falis on a weekend or holiday,the tax is due and payable on or before the first
<br /> workin day following September 30.Provisions for partial receipts may be made in the resolution or ordinance authorizing such receipts.Receipts that are
<br /> not re ewed when due and payable are delinquent and subject to a delinquency penalty of 10 percent forthe month of October,plus an additional 5
<br /> percen penalty for each subsequent month of delinquency until paid.However,the total delinquency penalty may not exceed 25 percent of the occupational
<br /> license tax for the deli�quent establishment.
<br /> 2.Any pelrson who engages in or manages any business,oaupation,or profession without first obtaining a lool business tax receipt,if required,is subject to
<br /> a penalty of 25 percent of the license due,in addition to any other penalty provided by law or ordinance.
<br /> 3.Any pelrson who engages in any business,occupation,or profession rnvered by this chapter,who does not pay the required business tax within 150 days
<br /> after the initial notice of tax due,and who does not obtain the required receipt is subject to civil actions and penalties,including court msts,reasonable
<br /> attom ys'fees,additional administrative costs incurred as a result of collection efforts,and a penalty of up to$250.
<br /> City of Tal ahassee Code of Ordinance Chapter 18 Sec.18-33.Business�x certiFcate required.
<br /> Any perso who engages fn or manages any business,occupation or profession,for which there is a business tax required by this chapter or any other
<br /> ordinance f the dty,must have a valid business tax certificate from the city treasurer-clerk or his designee.My sign,advertisement,building oaupancy,
<br /> directory li ting or activity indicating that a business,plling,profession or occupatian is being conducted at a lootion within this munidpality shall be prima
<br /> facie evide ce that a person is liable for a business tax certificate.
<br /> • (Code 1984,§22-52;Ord.No.95-0-0007AA,§1,5-10-1995)
<br /> Sec.18-3 .Separate buslness tax for each location and business activity.
<br /> A tax certi cate shall be obtained for each location including branches of the business within the city as if the branch or location were a separete business,
<br />, unless pro ibited by F.S.ch.205.A tax certificate shall also be obtained for each unique and different type of business activity.W henever any business,
<br /> oaupation or profession shall fall into more than one of the ciassifiqtions contained in the schedule set forth in this arti�e,such ocwpation,business,or
<br /> profession shall be required to rnmply with the tax requirements and to pay the business tax imposed under or pertaining to each dassification or privilege.
<br /> The city t asurertlerk or his designee shall have the authority to detertnine the dasslfication for each business activity.AII business activities shall be
<br /> assigned t at least one ofthe approved classifications.Many of the classifications are general in nature,and a more mmplete list of the businesses contained
<br /> in each Ga sification will be maintained by the treasurer-clerk.
<br /> • (Code 1984,§22-53;Ord.No.95-0-0007AA,§1,S-SO-1995)
<br /> I� How do__a_ppty_for_a Tax Certificate?
<br /> The Appli tion/Declaration for a City ofTallahassee Business Tax Certificate can be obtained by:
<br /> • Callin (850)891-6488
<br /> • Sendipg in a written request
<br /> • DownCoading the Citv of Tallahassee eusiness Tax Certificate(PDF)and mailing the completed form to the below mentioned address:
<br /> City ofTallahassee �
<br />, Reve �ue Division
<br /> 300 S Adams St.,Box A-4
<br /> Tallah ssee,FL 32301 �
<br /> • Visitin the C1ty's Tax and Revenue Section,which is located at:
<br /> Renai sance Center
<br /> 435 N Macomb Street,First Floor
<br /> Tallah ssee,FL
<br /> L httpsJMntiw IgovcoMtreasurer/treasurer-faq.aspx 113
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