Collier County Tax Collector, Business Tax Receipt Office

Collier County Local Business Tax Receipt

Collier County Code § 126-111(b) bars engaging in any taxed business, profession or occupation "anywhere in Collier County, including within municipalities" without a receipt from the Collier County Tax Collector, and requires a separate receipt for each business location (situs). The Tax Collector's Business Tax Receipts page states that any business operating anywhere in the county, even inside the city limits of Naples, Marco Island or Everglades City, must have a county business tax receipt; that "Business tax receipt fees vary with the kind of business"; and that renewal notices go out on June 30th. The amounts here are as set in the Code text (Ord. No. 07-51, adopted June 26, 2007), current on Municode as of the October 1, 2026 version. The Code names restaurants, cafes, snack bars and take-out food service in § 126-131, contracting in § 126-132 and retail stores in § 126-149 (which excludes restaurants and cafes from "retailer"). For salons, § 126-147(c) states that its supervision exception does not exempt individual cosmetologists from paying for an individual local business tax receipt, the $30.00 individual professional tax in § 126-147(a). The § 126-148 service-business schedule is listed as published; the Tax Collector classifies each business into a category. Under § 126-113(g), a receipt can be transferred to a new owner for a fee of up to 10 percent of the tax, not less than $3.00 nor more than $25.00. The Tax Collector's page also states that commercial businesses in unincorporated Collier County need zoning certificate approval and "a fire inspection from your local fire department district". Under § 126-111(c), the receipt does not exempt anyone from any other required permit or license.