St. Johns County Ordinance 72-2 requires all individuals or organizations doing business which is located and/or operating in St Johns County to obtain a Local Business Tax Receipt.
St. Johns County is one of the counties in Florida which elected to collect Local Business Taxes (formerly known as Occupational License) when the state turned it over to local government level in 1972 (County Ordinance 72-2).
Payment of the Local Business Tax allows you the right to do business in St. Johns County and is paid annually with the fiscal year running October 1 through September 30. This is a tax and shall not give any person the right to violate any other law or ordinance.
A County Local Business Tax Receipt can be obtained at any office of the St. Johns County Tax Collector or by mail. Applicants will need to provide the following information along with the applicable payment amount due. Local Business Tax Application.
- Business name
- Owners(s) or Corporation/LLC name
- Mailing address
- Physical location address
- Telephone number
- Email address
- Owner’s Social Security or Federal ID Number. Social Security or Federal ID Numbers are obtained from the U.S. Internal Revenue Service. Call them toll-free at 1-800-829-1040 or visit www.irs.gov.
- Florida Sales Tax Number (if applicable). To obtain a Florida Sales Tax Number or resale number, contact the Florida Department of Revenue at 1-800-352-3671 or floridarevenue.com.
In St. Johns County, a business located within city limit requires both a municipal receipt and a county receipt to operate. A city receipt must be obtained before a county local business tax receipt can be issued. You must first determine where your business will be located and contact one of the following Zoning Departments for written approval (even if you have a home based business):
- St. John County: (904) 209-0675
- St. Augustine: (904) 825-1065
- St. Augustine Beach: (904) 471-2122
If you are within the City of St. Augustine, or the City of St. Augustine Beach, a copy of the Local Business Tax Receipt must accompany your St. Johns County Local Business Tax Receipt Application.
If you are not using your full legal name within the business name and you do not plan to incorporate or operate a LLC with the State of Florida you will need to file a Fictitious Name with the State at Sunbiz, or come into any of our branches to pick up the application. There is a State of Florida $50.00 filing fee.
If you are a Corporation or LLC we will need to see your Copy of Articles of Incorporation or Organization filed with the State of Florida. If you are a Corporation or LLC from another state you will need to file your Corporation or LLC with the State of Florida as a Foreign Corporation at Sunbiz.
Nothing has to be filed if you are operating under your full legal name.
If you are a St. Johns County licensed contractor, we will need to see your Contractor’s License as issued by the St. Johns County Building Department. If you are a contractor (not state certified) from another county or state you will need to be registered with the Building Department as a licensed contractor. For more information, visit www.sjcfl.us/ContractorLicensing or call (904) 827-6820.
If your occupation is one which requires a state certification, such as contractors, attorneys, physicians, real estate agents, restaurants, etc. You will need to provide a copy of your current state certification with your application for the Local Business Tax Receipt. For a complete listing of occupations that require state certification:
- Department of Business and Professional Regulations Restaurants, Hotel, Motel, Bed and Breakfast, Cosmetology, Barbers, Real Estate, State certified contractors, etc. www.myfloridalicense.com or 1-850-487-1395.
- Department of Agriculture and Consumer Services Dance Studios (Ballroom dancing only), Health Studio (Athletic Clubs), Motor Vehicle Repairs, Pawn Shops, Sellers of Travel, Telemarketing, etc. www.800helpfla.com or 1-800-435-7352.
- Department of Children and Family Services Childcare and Nursery. www.dcf.state.fl.us/childcare
- Department of Health Physicians, dentists, and all Medical Professions. www.floridahealth.gov/
- State Licensed Professionals: $30.00
- Service Trades: $22.00
- Construction: $18.00
Some professional offices require two (2) business tax receipts, i.e.
- Physician Office
- Attorney Office
- Beauty Salon/Cosmetologist
For other trades or classifications not noted here please contact your local Tax Collector’s Office for more information.
The Local business tax receipt may be transferred upon application and fee. Prerequisites for new location must be satisfied (i.e. Zoning Approval, City Receipts).
Except for individual professional and exempt tax receipts, a tax receipt may be transferred to a new owner upon application and payment of fee. Any regulatory prerequisites must be met by the new owner. The current Local Business Tax Receipt must be returned, new application completed, bill of sale provided, and the regulatory prerequisites such as the Department of Agriculture Consumer Services, Department of Business and Professional Regulation, and etc, must be transferred to the new owner’s name before we can process the transfer.
There are some fee exemption (business tax receipts and prerequisites are still applicable) for disabled veterans (up to $50.00); full exemption for 65 years or older ($1000.00 less in capital and resident of St. Johns County), widows with dependent children, handicapped or blind. The applicant for the exemption must be conducting the actual business, and not an “absentee owner.” There is an application that must be completed and notarized. Please call the St Johns County Tax Collector’s office at (904) 209-2250 for more information.
If your business closes or relocates to another county, it is your responsibility to contact our office in writing to close your business tax with a copy of the business tax receipts to be closed. Failure to immediately contact the Tax Collector’s office at (904) 209-2250 and the Property Appraiser’s office at (904) 827-5500 will result in additional Tangible Personal Property Tax Bills. Failure to pay your annual renewal notice fee on your Local Business Tax Receipt will not be sufficient to notify this office or the Property Appraiser that you are no longer in business.
Any individual or business that wishes to conduct or advertise a “Fire Sale” or “Going out of Business Sale,” or any other liquidation sale is required by the State of Florida (Florida Statute 559.20) to apply, and purchase a Going out of Business Permit. The Going out of Business Permit is available at the Tax Collector’s Main office.
- Include a copy of proposed advertising, current county local business tax receipt, and a copy of the current inventory, listing the goods to be sold with your application.
- The fee required is $50.00.
- Prior to the issuance of the permit, all tangible personal property, and real estate taxes (if applicable) must be paid.
- The permit is valid for a period of not more than 60 consecutive days, counting Sunday, and any legal holiday, following the issuance thereof.
Most local business tax receipts can be issued the same day you come to the office as long as all the necessary requirements have been met. Some tax receipts may take longer to meet issuance requirements.
No, St. Johns County does not reciprocate with any other counties.
- July: Business Tax Receipt Renewals begin July 1
- September: Business Tax Receipts expires September 30
- October: Business Tax Receipt becomes delinquent Oct 1
- October: Delinquent penalty for October 10%
- November: Delinquent penalty for November 15%
- December: Delinquent penalty for December 20%
- January: Delinquent penalty for January 25%
You can renew by mail, at one of our branches, or you can renew online.