General BTR Info

Business Tax General Information

When obtaining a Business Tax Receipt there are certain guidelines a person or business should be aware of, some of which are listed below:

Due Dates and Penalties

All business tax receipts shall be issued by the tax collector beginning July 1st of each year and shall be due and payable on or before September 30th of each year and shall expire on September 30th of the succeeding year. If September 30th falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30th. Those business tax receipts not renewed prior to September 30th shall be considered delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each subsequent month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed 25 percent of the business tax fee for the delinquent business or profession. Any person who engages in or manages any business, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of 25 percent of the tax due, in addition to any other penalty provided by law or ordinance. Any person who engages in any business, or profession covered by Florida Statute 205 and Citrus County Ordinance 2006-A24, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.

Zoning

It is important to check with Growth Management regarding the zoning laws of your property to be sure your business can be legally operated from your home or location you have selected. For more information please contact Growth Management at (352) 527-5226.

Sales Tax

Any information regarding sales tax can be obtained by contacting the State of Florida Department of Revenue:
Department of Revenue

1904 Thomas Ave., Suite 103
Leesburg, Fl 34748-3289
(352) 315-4470 – Leesburg or (800) 352-3671 – Tallahassee

Tangible Tax

New businesses may be subject to Tangible Taxes. Please contact the Property Appraiser’s office at (352) 341-6600 for more information.

City Limits

If you are conducting business or your business is located within the city limits of Crystal River or Inverness; contact City Hall.

City of Inverness City Hall: (352) 726-3401
City of Crystal River City Hall: (352) 795-6511 Ext. #4

Vendors

Any mobile vendor selling merchandise must have written permission from the owner of the property on which he is conducting business. Conducting business on the county right-of-way is not allowed.

Displaying Licenses

Please display your Business Tax Receipt in a conspicuous place at your business or, if a mobile unit, please carry your license with you.