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Business Tax Receipts

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Longboat Key Town Code, Chapter 111, reflects the Local Business Tax Receipt (BTR) 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 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.


The Application Process

Every person required to procure a BTR 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;
  3. be accompanied by the full amount of 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.

Satisfying 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 BTR. A list of necessary documents is provided below; however, certain business activities may identify that additional documentation is required.

Commercial / Professional - A(1)

  • State License (if applicable)
  • Sarasota County Business Tax Receipt (if applicable)
  • Corporate / LLC / Sole Proprietorships / Partnership Documents
  • Fictitious Name Registration (if 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 / Broke of Record - A(2)

  • Florida Real Estate Office License
  • Sarasota County Business Tax Receipt (if applicable)
  • Corporate / LLC / Sole Proprietorships / Partnership Documents
  • Fictitious Name Registration (if 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
  • Sarasota County Business Tax Receipt (if applicable)
  • Corporate / LLC / Sole Proprietorships / Partnership Documents
  • Fictitious Name Registration (if 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)
  • Sarasota County Business Tax Receipt (if applicable)
  • Corporate / LLC / Sole Proprietorships / Partnership Documents
  • Fictitious Name Registration (if 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

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

  • Sarasota County Business Tax Receipt (if applicable)
  • Corporate / LLC / Sole Proprietorships / Partnership Documents
  • Fictitious Name Registration (if 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

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)
  • Sarasota County Business Tax Receipt (if applicable)
  • Corporate / LLC / Sole Proprietorships / Partnership Documents
  • Fictitious Name Registration (if 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

Home Occupation - F

  • Permitted Home Business Affidavit
  • Sarasota County Business Tax Receipt (if applicable)
  • Corporate / LLC / Sole Proprietorships / Partnership Documents
  • Fictitious Name Registration (if 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

Insurance Company - G

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

Other – H

  • Required documents will be based on your business activities

Business Tax Receipt Categories & Corresponding 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
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, or other Tourism Units rented for less than 30 consecutive days: 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, condos, or homes rented for more than 30 consecutive days

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) $ 33.60

Contact Information

Florida Department of Business and Professional Regulations (DBPR): 1-850-487-1395

Florida Department of Agriculture & Consumer Services: 1-800-435-7352

Florida Department of Financial Services: 1-877-693-5236

Florida Department of Corporations and Fictitious Name Registration: 1-850-245-6051

Sarasota County Tax Collector / Local Business Tax Receipt: 1-941-861-8300

Sarasota County Property Appraiser /Tangible Personal Property Tax: 1-941-861-8200

Manatee County Property Appraiser / Tangible Personal Property Tax: 1-941-748-8208