County Business Tax Receipt
The essential county-level permit to legally operate your business in Florida.
What is a County Business Tax Receipt?
The County Business Tax Receipt (County BTR), formerly known as the "Occupational License," is a permit required by Florida county governments that authorizes a business to operate within their county jurisdiction. This is a local tax on the privilege of doing business in the county. Every business operating in Florida, regardless of size or industry, must obtain this receipt from the county where the business is physically located. It is separate from and in addition to state licenses and city permits.
- Restaurants, cafes, and food service establishments
- Retail stores, shops, and boutiques
- Professional services (doctors, lawyers, accountants)
- Contractors and construction companies
- Home-based businesses and sole proprietors
- Mobile vendors and food trucks
- Service businesses and repair shops
- Real estate and insurance agencies
- Manufacturers and distributors
- County BTR: Required for all businesses in Florida, issued by county tax collector
- City BTR: Additional requirement if your business is within incorporated city limits
- Both may be required: Businesses in cities typically need both county and city receipts
- Unincorporated areas: Only county BTR is required
- Each has separate fees, applications, and renewal schedules
- Both must be displayed at your place of business
