If you own or operate a business in Jacksonville/Duval County, you must obtain a Local Business Tax Receipt (known as an Occupational License prior to 2007). This tax is authorized by Florida Statutes, Chapter 205, & required by ordnance. Local Business Taxes apply to most businesses, including home-based and one-person operations.

 

Quick Links

• Find and Pay your Local Business Tax Online
• Local Business Tax Occupation Codes
• Local Business Tax Rate Calculator
• Local Business Tax Info Sheet
• Florida Fictitious Name Registration » 
• Florida Dept. of Revenue (State Taxes)  
• IRS (Federal Taxes)

 

Receipts are valid October 1 – September 30 each year. Renew on time to avoid late fees and legal penalties.

Business Tax Receipt Timeline

Date	Description
July 1	Annual renewal period begins
September 30	All current Receipts expire
October 1	New tax year begins
150 days past due	Civil action may apply

Receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of 10 percent for the month of October, plus an additional 5 percent penalty for each subsequent month until a maximum penalty of 25% is reached.

 

Who Needs a Business Tax Receipt?

You must obtain an LBT Receipt before starting a business if you:

• Sell goods or services to the public
• Operate any business from home or commercial space
• Are self-employed or an independent contractor

Note: Businesses in Jacksonville Beach, Atlantic Beach, Neptune Beach or the Town of Baldwin must also obtain a municipal Local Business Tax for those cities.

 

How to Apply

You can apply for your LBT Receipt:

• In person at:
  Duval County Tax Collector (Yates Branch)
   231 E. Forsyth St., Suite 130, Jacksonville, FL 32202
• Online: https://county-taxes.net/fl-duval/btexpress

 

What to Bring:

• Valid Photo ID
• Social Security Number or EIN
• Fictitious Name or Corporation Certificate (if applicable)
• State License or Permit (for regulated professions)
• Additional documents (Zoning approval, health inspections, etc.)

We will classify your business, calculate your tax, and issue your Receipt at the time of application.

 

How to Pay or Renew

Online:

https://county-taxes.net/fl-duval/btexpress

By Mail:

Duval County Tax Collector – Local Business Tax
 231 E. Forsyth St., Suite 130
 Jacksonville, FL 32202

In Person:

Renew at any Tax Collector branch if no changes are needed.
If your business name, location, ownership, or classification has changed, please visit the Yates Branch downtown.

 

Home-Based Businesses

Florida law (F.S. 559.955) exempts home-based businesses from the City’s Certificate of Use requirement, but you must still obtain a Local Business Tax Receipt.

 

Certificate of Use (Commercial Businesses)

A certificate of use is required by the City of Jacksonville for all new or expanding commercial businesses but is not a requirement to obtain a Local Business Tax Receipt. 

Contact:

City of Jacksonville Zoning Section
 214 N. Hogan St., Jacksonville, FL 32202
 (904) 255-8300

 

Regulated Professionals

If your business requires state licensing (e.g., doctors, engineers, contractors, restaurants, vacation rentals, etc. ), you must provide your current license at the time of application.

Florida State Licensing Info: (850) 487-1395
 Consumer Services (regulated industries): (800) 435-7352

§205.194 – Any person applying for or renewing a local business tax receipt to practice any profession or engage in any business regulated by any State regulatory agency must exhibit an active state certificate, registration, or license before such local receipt may be issued.

 

Contractors

In addition to the LBT, contractors must provide:

• State Certification from the Construction Industry Board
• Proof of current professional license

Qualifying Agents must still maintain an individual LBT Receipt.

 

Exemptions from LBT

You may be exempt from paying Local Business Tax if you qualify under Florida law. 

Exemptions do not apply until a completed Business Tax Exemption form is submitted to our office.

Common exemptions include:

Category	Required Documentation
Honorably discharged veteran	DD-214, FL License w/ “Veteran” designation
Spouse of active-duty military	PCS Orders
Receiving public assistance	Proof from ACCESS Florida
Low-income (<130% poverty)	Prior year tax return
Disabled / Senior / Widow(er)	Medical certification, birth certificate, death cert., etc.
Nonprofits (religious, charitable, educational)	IRS nonprofit status, organizational documents

 

Transfers, Changes, and Closures

• Receipts are transferable between business locations or owners ($6 fee).
• Notify our office if your:
  • Business name, address, or ownership changes
  • Number of employees, equipment, or services change
  • Business closes (return your Receipt)

 

Penalties & Legal Action

Failure to pay may result in:

• Delinquency penalties up to 25%
• Additional penalties up to $250
• Court fees, attorney’s fees, administrative costs
• Civil action via the State Attorney's Office

F.S. 205.053(3) grants authority to pursue unpaid Local Business Tax through legal enforcement.

 

Additional Notes

• You must display your LBT Receipt at your business location.
• Your business location cannot be a PO box, virtual office, or temporary location (shared space).
• Alcohol or tobacco sales require State permits from:
  Division of Alcoholic Beverages and Tobacco – (904) 727-5550
• Tangible Personal Property (TPP) tax is handled by the Property Appraiser’s Office – (904) 255-5903 or PATPP@coj.net 
• Short-Term transient rental providers should visit the Convention/Tourist Development Tax (TDT) page here.
• Fuel oil dealers, dealers of metered or bottled gas, dealers of electricity or water should visit the Public Service Tax (PST) page here.

 

Contact Us

Duval County Tax Collector – Local Business Tax Office
231 E. Forsyth St., Suite 130

Jacksonville, FL 32202
(904) 255-5700, Option 3

LBTDept@coj.net