Longboat Key Town Code, Chapter 111, reflects the Local Business Tax Receipt (BTR) requirements for businesses operating within the jurisdictional boundaries of the Town of Longboat Key. Any person holding themselves 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 real 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 required to obtain a BTR.

Pay your Local Business Tax Receipt

To pay your Local Business Tax Receipt (BTR) please visit our online payment portal. You can search for a BTR by business/rental name,  address, or number. 

The Application Process

Every person required to obtain a BTR shall submit an application to the Town. The application process shall include:

1. a written statement upon forms provided by the Town; such forms shall include an affidavit to be sworn to by the applicant;
2. the disclosure of all information necessary for compliance with the application form;
3. the full amount of the fee chargeable for such BTR, 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 one-half of the annual fee and shall receive a BTR for the balance of the taxable year.

Requirements Prior to Issuance

Businesses are required to submit the appropriate documentation with the initial application, when licenses expire, or when amendments to documents occur. These items must be provided prior to issuance of a valid BTR. A list of necessary documents is provided below; however, certain business activities may require additional documentation to be submitted.

Commercial / Professional - A(1)

• State License (as applicable)
• Corporate / LLC / Sole Proprietorships / Partnership Documents
• Fictitious Name Registration (as applicable)
• Federal Identification Number or Social Security Number
• Owner Information (home address and phone number)
• Other documents may be required based on your business activities

Real Estate Firms / Broker of Record - A(2)

• Florida Real Estate Office License
• Corporate / LLC / Sole Proprietorships / Partnership Documents
• Fictitious Name Registration (as applicable)
• Federal Identification Number or Social Security Number
• Owner Information (home address and phone number)
• Other documents may be required based on your business activities

Financial - B

• Florida Department of Finance Services License
• Corporate / LLC / Sole Proprietorships / Partnership Documents
• Fictitious Name Registration (as applicable)
• Federal Identification Number or Social Security Number
• Owner Information (home address and phone number)
• Other documents may be required based on your business activities

Developers - C

• Florida Contractors License (General or Sub-Contractor)
• Corporate / LLC / Sole Proprietorships / Partnership Documents
• Fictitious Name Registration (as applicable)
• Federal Identification Number or Social Security Number
• Owner Information (home address and phone number)
• Other documents may be required based on business activities

Accommodations – D(1) Hotels, Motels, or other tourism units rented for less than 30 consecutive days

• Corporate / LLC / Sole Proprietorships / Partnership Documents
• Fictitious Name Registration (as applicable)
• Federal Identification Number or Social Security Number
• Owner Information (home address and phone number)
• Other documents may be required based on business activities

Rentals – D(2) Residential apartments, condos, homes rented for more than 30 consecutive days

• Federal Identification Number or Social Security Number
• Owner Information (home address and phone number)

Restaurant - E

• State of Florida Hotel Commission Licenses (Food and/or Alcoholic Beverage)
• Corporate / LLC / Sole Proprietorships / Partnership Documents
• Fictitious Name Registration (as applicable)
• Federal Identification Number or Social Security Number
• Owner Information (home address and phone number)
• Other documents may be required based on business activities

Home Occupation - F

• Permitted Home Business Affidavit
• Corporate / LLC / Sole Proprietorships / Partnership Documents
• Fictitious Name Registration (as applicable)
• Federal Identification Number or Social Security Number
• Owner Information (home address and phone number)
• Other documents may be required based on business activities

Insurance Company - G

• State of Florida Department of Finance Service Registration - Certificate of Authority
• Corporate / LLC / Sole Proprietorships / Partnership Documents
• Fictitious Name Registration (as applicable)
• Federal Identification Number or Social Security Number
• Owner Information (home address and phone number)

Other – H

• Required documents will be based on business activities

Local Business Tax Receipt Categories and Fees

Contact Information

Florida Department of Business and Professional Regulations (DBPR): 850-487-1395

Florida Department of Agriculture & Consumer Services: 800-435-7352

Florida Department of Financial Services: 877-693-5236

Florida Department of Corporations and Fictitious Name Registration: 850-245-6051

Sarasota County Tax Collector: 941-861-8300

Manatee County Tax Collector: 941-741-4800

Sarasota County Property Appraiser /Tangible Personal Property Tax: 941-861-8200

Manatee County Property Appraiser / Tangible Personal Property Tax: 941-748-8208