General Information for Local Business Tax Receipts (BTR)
A local business tax receipt is issued by the Tax Collector for the privilege of operating a business. Anyone providing merchandise or services to the public, even through a one-person company or home based occupation must obtain a county permit to operate. In some cases, if a business performs several functions, it may be necessary to acquire more than one local business tax receipt.
Before a Martin County local business tax receipt can be issued, a business must meet all conditions required by city, county, state, or federal agency regulations, which apply to that business or occupation. Many businesses may be subject to zoning, environmental health, building, development codes or other regulatory requirements.
In Martin County, a business located within a city limit requires both a municipal license and a county license to operate, a city license must be procured before a county business tax receipt. If the nature of a business takes employees inside a city limit to conduct business, even though the business establishment is in the county, it may be necessary to obtain a city license also. To obtain requirements for a business located within a municipality, contact the City of Stuart at 772-288-5319.
Pay Local Business Tax Receipts Online
Local business tax receipts can now be paid online for your convenience:
Important Facts about Local Business Tax
Fees for a Local Business Tax receipt is $26.25 yearly.
Local Business Tax receipts are renewed annually and valid through September 30th each year.
The Local Business Tax is due September 30th and can be paid on or after July 1st.
New business tax receipts are issued any time during the year, and are prorated April 1st, at which time half-year fees apply.
On October 1st, unpaid Local Business Tax is delinquent and subject to penalties each month thereafter.
Failure to renew a local business tax receipt subjects the owner to delinquent fees. Per Martin County Ordinance 464, Florida Statute 205.032 all businesses must maintain a current local business tax receipt.
Businesses that are operating before obtaining a receipt are assessed a 25% penalty per.
In addition to Florida Statute 205.053, any person who continues to engage in any business, occupation or profession and who does not renew or obtain the Business Tax Receipt within 150 days of initial notice, or by February 1st, is subject to an additional penalty up to $250.00 per year for each category type.
Businesses must display Martin County Business Tax Receipt viewable to all customers.
Businesses may also be subject to municipal and county laws, zoning codes and state regulations.
It is the responsibility of the business owner to report ANY CHANGES in address, ownership, or name must be reported to the Tax Collector’s Office and requires a new application.
Fictitious Name Registration or Corporation Registration
If your business name on your local business tax receipt is other than the legal name of the owner(s), it must be registered as a fictitious name or Division of Corporations at
Business Tax Receipts
To download or view Exemption Form, click the following link:
State Licensing Agencies
Many businesses and professions are licensed by the state. To determine if a state license is required for a particular business, call 850-487-2252.