We issue a Local Business Tax Receipt (formerly known as Occupational License Tax Receipt) for any Business, Occupation, or Profession operated in Jacksonville/Duval County. This is not a license, permit, and/or registration and is separate from any state required licenses, permits, and/or registrations.

If the nature of your business is listed below than a vendor permit is required in addition to a local business tax receipt.

• Auctioneer
• Sidewalk Vendor / Downtown Sidewalk Vendor (Specific insurance requirements apply.)
• Transient Merchant (Selling goods or services temporarily on private property, e.g. a tent sale in a parking lot.) A notarized letter of permission from the property owner is required.
• Street Vendor (Selling goods or services stored or located on a vehicle authorized to travel on public streets.)
• Residential Solicitor / Residential Peddler (Attempting to attract the attention of individuals within private residences.)
• Sidewalk Café / Downtown Sidewalk Café (Serving food or beverages to patrons seated at tables within the sidewalk area adjacent to a café or restaurant.)
• Special Events Vendor (For participation in any designated special event.)
• Ice Cream Truck

The State of Florida licenses all Mobile Food Dispensing Vehicles (MFDV) including food trucks, hot dog carts, and similar devices through the Department of Business and Professional Regulation. This license must be obtained prior to us issuing the City of Jacksonville and/or Duval County Local Business Tax. The Duval County Tax Collector’s office will no longer issue vendor permits for MFDVs after July 2020.

• Mobile Food Dispensing Vehicle

A checklist related to vendor permits can be found here. 

Additional information regarding Food Trucks can be found at http://www.coj.net/food-trucks.aspx.

 

We issue all Business Tax Receipts and Vendor's Permits from our Downtown location, 231 E Forsyth St. (Click here for map). 

Examples of necessary supporting documentation includes:

• Corporation registration information, (Sunbiz) per § 865.09(1)(c) & (7), Fla. Stat. (2021)
• Fictitious Name registration, (Sunbiz) § 865.09(1)(c) & (7), Fla. Stat. (2021)
• State License for the profession (DBPR, FLDACS, DOH, etc)
• Picture ID
• SSN/FEID number § 205.0535(6), Fla. Stat. (2021), “A [local business tax] receipt may not be issued unless the federal employer identification number or social security number is obtained from the person to be taxed.”
• Any other required items as indicated on the attached checklist for the type of permit applying for.