What is a Business Tax Receipt?
Most businesses in Orange County are required to pay a Business Tax. The Business Tax is imposed by the Orange County Board of County Commissioners (BCC) to engage in or manage any business, profession, or occupation within Orange County, including its municipalities.
The Orange County Tax Collector collects business taxes under Florida Statute, Chapter 205 and Orange County Ordinance, Chapter 25.
Obtaining a New Business Tax Receipt
The cities of Apopka, Belle Isle, Eatonville, Edgewood, Maitland, Oakland, Ocoee, Orlando, Windermere, Winter Garden and Winter Park issue local Business Tax Receipts which vary according to business type and size. All businesses operating in these municipalities must obtain a Local Business Tax Receipt prior to obtaining an Orange County Business Tax Receipt.
Taxes for a new business can be paid at any time during the year and are pro-rated beginning April 1, at which time a half-year fee applies.
Renewing an Orange County Business Tax Receipt
The Orange County Tax Collector issues annual, renewable Business Tax Receipts which are valid through September 30 of each year. On October 1, an expired Business Tax Receipt becomes delinquent and is subject to penalties each month thereafter, with a maximum penalty of 25 percent.
How to Renew Your Orange County Business Tax Receipt
Please verify the description of your business on the Business Tax Receipt Renewal Notice. A change of location, ownership or business type cannot be completed by mail.
2. Select a Payment Method
Renew online and we will mail you your business tax receipt. Pay by credit/ debit card* or Visa debit card** (processing fees apply). Please allow up to two weeks for delivery.
Sign, detach and return the notice to Business Tax Department, P.O. Box 545100, Orlando, FL 32854. Pay by check made payable to “Scott Randolph”.
Visit our Tax Department or any of our office locations. Pay by check made payable to “Scott Randolph,” cash, certified/ cashier's check, money order, credit/ debit card* or Visa debit card** (processing fees apply).
3. Avoid Penalties
After September 30, expired Business Tax Receipts are subject to the following penalties plus fees:
- October 1 – 10%
- November 1 – 15%
- December 1 – 20%
- January 1 – 25%
Payment Processing Fees
* 2.39% credit card/ debit card (except Visa debit card) processing fee; $2.00 minimum.
** $3.50 Visa debit card processing fee.
Changes to a Business
Changes made to a Business Tax Receipt status, such as a change of address, change of ownership or name change must be reported to the Tax Collector’s Office in person; these changes cannot be made over the phone. A nominal fee will be charged.
To make a change to a business, please visit the Tax Department, located at 200 S. Orange Avenue, 16th Floor, Orlando, FL 32801.
If you received a Business Tax Receipt Renewal Notice and are no longer in business or your business is no longer located in Orange County, please indicate that information on the Renewal Notice, then sign and return the notice to Tax Department, P.O. Box 545100 Orlando, FL 32854.
Pain Management Clinics
Effective June 13, 2012, ordinances approved by the Orange County Board of County Commissioners related to Pain Management Clinics, defined by law: Ordinance 2012-11; Ordinance 2012-12.
Effective December 15, 2010, an executed Pain Management Clinic Affidavit shall accompany an application for a Business Tax Receipt for each of the following categories:
2711 – Amusement Center
3001 – Physician
3005 – Dentist
3011 – Massage Therapist (state-certified)
3012 – Chiropractor
3014 – Ophthalmologist
3016 – Psychologist
3020 – Miscellaneous Professional
3100 – Miscellaneous
3110 – Consulting
3200 – Retail Store
3502 – Wholesale
5000 – Business
Effective March 1, 2012, any business that performs any service which includes fertilizing lawns and landscapes must provide proof of satisfactory completion of training in the Green Industries Best Management Practices Certification Course before renewing its Business Tax Receipt.
Commercial applicators must show proof of training by displaying decals on vehicles used during application; see Fertilizer Code; Orange County Code Chapter 15, Article XVII.
For details of required training and to obtain decals, see Orange County’s Fertilize Responsibly or contact the Orange County Environmental Protection Division at (407) 836.1400.