Business Tax Receipts
Local Business Tax Receipts
A Local Business Tax (in accordance with Florida Statues, Chapter 205) is levied for the privilege of doing business in Belleair. Local Business Tax Receipts (formerly called Business Licenses) are valid for one year, starting October 1st and expiring September 30th of the following year.
All persons conducting business at a location based in Belleair are required to obtain a Business Tax Receipt prior to operation. Home-based businesses must meet the criteria outlined in Section 74-311 of the Town Code or are otherwise not permitted.
Prior to issuing a Business Tax Receipt, a business must meet all required conditions. An application is to be completed, notarized and brought to Town Hall along with supporting documentation. Supporting documentation includes:
- Fictitious Name registration (DBA) and/or Corporation registration - if transacting business under any name other than your legal name (required per F.S. 205.023 and 865.09)
- State License/Certification for the profession (if applicable)
- Picture ID
- Additional Application for Home Based Business (required and subject to approval)
You may download the Application for Local Business Tax Receipt as well as the Application for Home Based Business (required if operating out of your home). If using your Social Security Number on the application, please review and sign the Notice of Collecting Social Security Number for Government Purpose statement. (A Social Security Number or Employer Identification Number must be provided pursuant to F.S. 205.0535(6)) Applications must be made in person at Town Hall, appointments are recommended.
Renewals and Penalties
The renewal period for Local Business Taxes starts August 1 and runs through September 30. Renewal reminders are mailed out in July as a courtesy to allow time for processing payments, printing and mailing of renewed receipts. New businesses may pay taxes any time during the fiscal year. The business tax will be prorated beginning April 1st, at which time half-year rates apply.
It is the receipt holder’s responsibility to renew before the expiration date to avoid penalties. Renewals can be paid by mail or in person. Currently, there is no online payment option for Business Tax renewals.
The tax for merchants, or those engaged in the sale of goods, is computed based on the inventory on hand as of the first day of the year for which the Business Tax Receipt is issued. Merchants must complete and submit the Merchant/Merchandising Inventory Affidavit annually for proper tax calculation.
Receipts not renewed by September 30th are delinquent and subject to applicable penalties. Additionally, any person who does not pay the required local business tax within 150 days after the initial notice of tax due, and who does not obtain the required Local Business Tax Receipt is subject to civil actions and penalties. (F.S. 205.053(3))
Belleair Code of Ordinances
Land Development Code and Businesses- refer to Chapter 54 Article II
Home Occupations (Home Based Businesses) Section 74-311
Tax Rate Information – refer to Taxation section of Appendix B- Fee Schedule
State Tax Requirements/Sales Tax
Florida Department of Revenue
Federal Tax Requirements
Internal Revenue Service
A business using a fictitious name must submit a copy of the current Certificate of Registration; those using a corporate name must submit a copy of the corporation current Certificate of Status from the State of Florida. The state now requires you to advertise all new business names. Contact the state for more information.
Florida Department of State
Fictitious Names: (850) 245-6058
Corporations: (850) 245-6052
If you own a property in Belleair and you are renting/leasing the property out to an individual or family, you are required to pay the Local Business Tax. Please review Ordinance 466 for regulations regarding rental properties.
- Fill out a Application for Local Business Tax Receipt and have it notarized. Bring notarized form to the Administration Department at Town Hall.
- If using your Social Security Number on the application, please review and sign the Notice of Collecting Social Security Number for Government Purpose statement. (A Social Security Number or Employer Identification Number must be provided pursuant to F.S. 205.0535(6))
- Fill out the Tenant Information Sheet online.
- The yearly fee for rental properties is $100.00 and is established in Resolution 2011-16.