Escambia County Tax Collector

County Local Business Tax Receipt

County Code Sec. 90-91 requires a local business tax "for the privilege of engaging in or managing any business, profession or occupation within the county", administered under F.S. Ch. 205. The rate schedule attached to the article under Sec. 90-95 charges $26.25 for each listed classification, including Restaurants/Eating Establishments, Retail 5% Wholesale Allowed, Health Studio, Barber Shop, Cosmetologist, Nail Technician, Tanning Salon, Auto Repair, Veterinarian, Pet Services/Grooming and each contractor trade. Catering, Drive In/Curb Service and Take Out Service are marked with a footnote: "This tax is in addition to the tax imposed for Restaurants/Eating Establishments." The Tax Collector's Know Before You Go page states that a receipt is needed for each location and for each category of business conducted there, and that even a one-person or home-based business needs one unless it qualifies for an exemption; the page lists exemptions for qualifying sole owners who are disabled, 65 or older or widowed with minor dependent children, and for qualifying majority owners who are veterans, military spouses, public-assistance recipients or below 130 percent of the federal poverty level. The Tax Collector's Business Tax Receipts page publishes the same $26.25 annual fee, a September 30 expiration and a July to September renewal window, and states that restaurants, food concessions, take-out and catering are inspected by DBPR's Division of Hotels and Restaurants before a receipt is issued. Under Sec. 18-81, a contractor must show the Tax Collector the county contractor registration before the receipt is issued. Sec. 90-92(b) states that a receipt does not authorize business in violation of zoning or any other law. F.S. 509.102(2)(a) reserves licensing of mobile food dispensing vehicles to the state, so this record does not cover food trucks. The Tax Collector's page states that businesses within the City of Pensacola limits "require a city BTR as well as an Escambia County BTR."