Business Tax Receipts (formerly called Occupational Licenses) are required for most businesses operating in Pasco County. The Tax Collector's Office issues annual, renewable Business Tax Receipts which are valid through September 30 of each year and expire October 1. Yearly renewal forms are mailed at the end of June for issue, beginning on July 1.
New Business Tax account applications are accepted throughout the year but will need to be renewed if opened prior to July 1st.
The following information is typically required:
Sales tax numbers are required for some retail businesses. Business Tax Receipt costs vary depending on type of business and other criteria.
A Business Operating Within City Limits
All cities in Pasco County require that a city Business Tax Receipt be purchased for businesses operating within their boundaries. Some cities require a county Business Tax Receipt be purchased before a city Business Tax Receipt will be issued. Most businesses are required to obtain a Pasco County Business Tax Receipt; however, some businesses regulated by the state are exempt.
Lost Business Tax Receipt or Business Owner Mailing Address Change
Duplicate Business Tax Receipts are issued at no fee to a business that has lost a Business Tax Receipt or to a business with a mailing address change. Duplicate Business Tax Receipts are available at all Tax Collector offices.
New Owner, Location Change or When A Business is Sold
A Business Tax Receipt transfer is required when a business is sold, when there is a new owner of the business, or the address or location of the business changes. The transfer fee is 10% of the Business Tax Receipt fee, with a minimum fee of $3.00. A transfer can be processed at all Tax Collector offices.
For Generators of Hazardous Waste
The Board of County Commissioners of Pasco County, as authorized by Florida law, has imposed an additional fee of $20.00 on the Business Tax Receipt of small quantity generators and potential generators of hazardous waste. The purpose of this assessment is to defray the cost of a state mandated program requiring counties to provide assistance through workshops, inspections and other services in the proper identification, management, and disposal of hazardous waste. This fee is included in the amount reflected on your Business Tax Receipt.
For additional information regarding the Small Quantity Generator Assessment (SQG), contact the Pasco County Solid Waste Department / Small Quantity Generator Program at (727) 847-8041; (813) 996-7341 Ext. 8041; or (352) 521-4274 Ext. 8041.