A local business tax is the method by which the county grants the privilege of engaging in or managing any business, profession within its jurisdiction. The business tax is levied on any person who maintains a permanent business location or branch office within the county (excluding the city limits of Crystal River and Inverness) for the privilege of engaging in or managing any business or profession. It shall not mean any fees or licenses paid to any board, commission or officer for permits, registration, examination or inspection which are hereby deemed to be regulatory in addition to, and not in lieu of, any business tax imposed under the provisions of county ordinance 2006-A24. No business tax receipt shall be issued for more than one year and all receipts shall expire on September 30th of each year. No person or association of persons shall engage in or manage any business or profession required to be taxed by the county ordinance without first having paid the amount of the tax required to the tax collector for the use and benefit of the county, and obtained a receipt therefore.
A Tourist Development Tax is a tax on the total rental amount collected for any property that rents for less than six months at a time. For more information concerning this tax, please contact the Florida Department of Revenue’s Leesburg office at (352) 315-4470.