Business Tax Office
Renew a Business Tax
Need to renew a Business Tax? Click here.
Business Tax Receipt (formerly an Occupational License)
The City of Lakeland requires all business located and/or operating inside the city limits pay an annual Business Tax. A receipt for payment of the Business Tax is commonly referred to as a Business Tax "Receipt." Payment of such tax, however, does not constitute approval or certification or licensure by any governing authority responsible for overseeing or regulating a trade, practice, activity or service, etc.
Most Business Tax fees are based on square footage, number of workers and/or category of profession. Actual Business Tax fees are determined after contact with the Business Tax Office. In addition, if a business location is inside the city limits, Business Tax Receipts from both the City of Lakeland and Polk County are required.
Zoning Designation
Reminder: the appropriate zoning designation is necessary for ALL businesses, including home businesses.
You can see if your property is within city limits with the Address Look-Up Tool.
You can see if your proposed use is allowed by viewing the Land Development Code. We have the table here, and you can see the whole document on the website.
Apply
To apply for Business Tax Receipts, contact:
City of Lakeland
Business Tax Office
228 S Massachusetts Avenue
Lakeland, FL 33801
863.834.6025
Polk County
Business Tax Office
Polk County Tax Collector
430 E Main Street
Bartow, FL 33831
863.534.4700
or
Lakeland Branch
916 N Massachusetts Avenue
Lakeland, FL 33801
Requirements
| State Sales Tax Number | Florida Department of Revenue Lakeland Office 115 S. Missouri Avenue, #202 Lakeland, FL 33801 863.499.2260 |
|
Social Security Number or |
Internal Revenue Service Lakeland Office 2133 Harden Boulevard Lakeland, FL 33803 863.904.3399 |
|
Required Documents |
Additional Requirements
- State Licensure: required for professional businesses such as attorneys, automobile repair and sales, banking and finance, contractors, cosmetology, engineering, food and lodging, health occupations, pest control, real estate, and tattoo shops. Contact the Florida Department of Business and Professional Regulation to find information on the State's requirements for your business.
- Fictitious Name Registration (Sunbiz Registration Name): if you do not use your full name (first and last) in your business name, the State of Florida requires that you register the name of your business. To register, contact the Department of State's Division of Corporations at 850.245.6058 or register online at https://efile.sunbiz.org/ficregintro.html.
- Safety Inspection: may be required in specific cases such as daycare or healthcare professions that are regulated by the State of Florida. Please contact the Lakeland Fire Department, 863.834.8201, to verify if an inspection is needed.
- Restaurants: must contact the Florida Department of Business and Professional Regulation's Division of Hotels and Restaurants, 850.487.1395 and the Polk County Health Department, 863.519.8330.
- Sellers of pre-packaged food, vitamins, supplements and open food items: must contact the Florida Department of Agriculture and Consumer Services, 850.435.7532.
- Motor Vehicle Repair: must contact the Florida Department of Agriculture and Consumer Services, 850.488.3022.
- Signs: if you are adding or changing any signage on your property, a permit will be required from the City of Lakeland's Building Inspection Division, 863.834.6012.