Does a Brevard County Business Need a County and a City Business Tax Receipt?

Section 205.032 allows a county to levy a business tax for the privilege of engaging in or managing a business, profession, or occupation within its jurisdiction. Brevard County does so through its county code.

According to the Brevard County Tax Collector, a county business tax receipt is required for any person engaged in or managing a business in the incorporated or unincorporated areas of the county. A receipt is required for each business location and for each person subject to professional classifications. The Tax Collector accepts applications online.

Cities in Brevard County issue their own receipts. Titusville, for example, directs new businesses to obtain the city receipt first and then apply for the Brevard County receipt.

State licensing comes first for regulated businesses. Under section 205.194, a person in a profession or business regulated by the Department of Business and Professional Regulation, the Florida Supreme Court, or another state agency must show an active state license or registration before a local receipt is issued.

The Tax Collector also notes that a receipt does not confirm compliance with zoning, building occupancy, or life safety rules. City level requirements are covered in whether a Melbourne business needs a local business tax receipt.