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Business Tax Receipts
(Formerly Known as Occupational Licenses)

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OVERVIEW OF CHANGES

We are pleased to announce various changes and enhancements in the previous Occupational License Program.  Due to changes by the State of Florida Legislature, the Occupational License is now called a Business Tax Receipt.  As part of this change, the Town of Longboat Town Commission adopted Ordinance 2007-14 that updated the Town’s program.  In addition, the Office of the Town Clerk has been working to improve our process to better serve our clients.

PROCESS IMPROVEMENTS  

We now have a reference sheet that concisely identifies the required documents by category and type of business.  We understand that providing the required documents each year can often cause delay in this process, so beginning with the renewals for October 1, 2007, we will maintain copies of the appropriate documents on file.  This will develop a baseline of documentation and on future renewals, you will only need to provide any documents that have changed or you will be able to complete an affidavit stating that the documents remain the same, thereby simplifying the renewal process.

An Occupational License Application Form to operate a business, including leasing or renting your residential property located in the Town of Longboat Key, is available from the Town Clerk's Office in Town Hall.  You may call 316-1999, Extension 261.

In accordance with the Town Code and Florida law, the conduct of business, profession or occupation is defined as:

Any person holding himself out to the public, at a given location, by sign, internet site, registration with the Division of Corporations, State of Florida, printed matter, classified section, telephone directory, or city directory, or otherwise as being engaged in business, or as offering services or property to the public, regardless of whether such person actually transacts any business, or practices a profession, shall be considered as engaging in business and shall be liable for a Business Tax Receipt therefore.

A Business Tax Receipt Application Form to operate a business, including leasing or renting your residential property located in the Town of Longboat Key, is available from the Town Clerk's Office in Town Hall.  You may call 316-1999, Extension 261.

Application Procedure

Every person required to procure a Business Tax Receipt shall submit an application to the Town.  The application shall:

  1. be a written statement upon forms provided by the Town; such forms may include an affidavit to be sworn to by the applicant;

  2. require the disclosure of all information necessary for compliance with the application form and of any other information which the Town finds to be reasonably necessary;

  3. be accompanied by the full amount of fee chargeable for such license.

For further information contact the Town Clerk’s Office at (941) 316-1999 Extension 261.

Ordinance 2007-14; Changes to Town Code Chapter 111, Business Tax Receipt

(Forms Require Adobe Acrobat Reader)

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Business Tax Receipt Categories

Local Business Tax Receipts

Contact: Jo Ann Mixon, Certified Licensing Official
Telephone: 941-316-1999

Longboat Key Town Code, Chapter 111, reflects the Local Business Tax Receipt requirements for businesses operating within the corporate boundaries of the Town of Longboat Key.  Any person holding himself out to the public, at a given location, by sign, internet site, registrations with the Department of Corporations, State of Florida, printed matter, classified section, telephone directory, city directory, or otherwise as being engaged in business, or as offering services or property to the public, regardless of whether such person actually transacts any business, or practices a profession, shall be considered as engaging in business and shall be liable for an Local Business Tax Receipt.

There are eight different categories all with specific licensing requirements and fees:

Category A - Commercial Professional

(1) Commercial Professional - based on number of employees/staff

1-15

$ 82.95
16-30 $ 103.95
31-60 $ 154.35
61-100 $ 204.75
101-200 $ 408.45
201 and up $ 612.15
 

(2) Real Estate Office/Brokers of Record

$ 82.95
 

(3) Real Estate Salespersons

$ 33.60

 

Category B - Financial

Commercial Banks, Savings and Loans, Mortgage Companies

$ 306.60

 

Category C - Developers

Developers: Rates are based on number of employees/staff

1-10 $ 326.55
11-25 $ 490.35
26 and up $ 653.10

 

Category D - Accommodations / Leasing or Rentals

(1) Hotels, Motels, and Tourism Units: Fees based on number of units

01-03

$ 86.10

04-50

$ 103.95

51-100

$ 154.35

101-200

$ 204.75

201 and up

$ 256.20
(2) Residential Apartments and homes

Per unit

$ 33.60

 

Category E: Restaurants - Fee based on number of seats

Restaurants - Fee based on number of seats

01-50

$ 103.95

51-100

$ 154.35

101-200

$ 204.75

201 and up

$ 256.20

 

Category F: Permitted Home Occupations

Home Occupations

$ 82.95

 

Category G: Insurance Companies

Each insurance company writing any class of insurance upon any person or property residing within the Town

$ 115.50

 

Category H: Other

Businesses, professions or occupations not listed in subsections (A) through (G)

$ 103.95

 

Application Procedure
Every person required to procure a Local Business Tax Receipt shall submit an application to the Town.  The application shall: (1) be a written statement upon forms provided by the Town; such forms shall include an affidavit to be sworn to by the applicant; (2) require the disclosure of all information necessary for compliance with the application form and of any other information which the Town finds to be reasonably necessary; (3) be accompanied by the full amount of fee chargeable for such Local Business Tax Receipt, if the applicant starts his business on or after the first day of October of the year of application and prior to the first day of April of the next succeeding year.  If the applicant starts his business on or after the first day of April of the fiscal year, the applicant shall be required to pay only one-half of the annual fee and shall receive a Local Business Tax Receipt for the balance of the taxable year.

 

INPUT AND FEEDBACK


We are also interested in receiving your feedback regarding this important customer service.  If you have any feedback or recommendations for improvement, please contact Patricia J. Granger, Interim Town Clerk (941) 316-1997.  Your input, opinions and ideas are valued and we welcome your feedback.

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