Hillsborough County Tax Collector, Business Tax Services

Issued in Hillsborough County

Permits required, with issuing agency, fee, renewal term and the date each record was last verified against its source
Permit	Issuing agency	Fee	Renews	Last checked
Regulated-Industry Pre-Clearance for the Local Business Tax Receiptonly if it applies to you	Hillsborough County Tax Collector, Business Tax Services	No fee	not applicable — a pass-through documentation check tied to the LBT's own annual cycle	2026-09-28
Local Business Tax Receipt (LBT)	Hillsborough County Tax Collector, Business Tax Services	Professions, businesses and occupations generally (County Code §46-199): $30.00/year flat (private investigators and deception-device examiners $10.00). Retail store (§46-201): $30.00/year per location. Restaurants and eating places (§46-183), banded by seat count: $30.00 (0-30 seats), $60.00 (31-74), $90.00 (75-149), $120.00 (150+); a drive-in eating establishment adds a further $60.00 on top of its seating tier. Contracting (§46-184), banded by employee count: $18.00 (1-10), $36.00 (11-20), $54.00 (21-30), $72.00 (31-40), $90.00 (41-50), $225.00 (51-100), $337.50 (101-150), $450.00 (151-200), $468.75 (201 or more). Public service businesses run $22.00-$150.00. No dedicated child care classification appears on the published schedule, consistent with child care being separately licensed by county Childcare Licensing rather than LBT-categorized; childcare providers, fitness studios, veterinary clinics and salons are treated here as falling under the general professions rate absent a dedicated line item for any of them.	annual, fiscal year October 1-September 30; renewal window July 1-September 30; delinquent October 1, with penalties escalating to a 25% maximum	2026-09-28
County Hazardous Waste Feeonly if it applies to you	Hillsborough County Tax Collector, Business Tax Services	The Environmental Protection Commission determines which businesses must pay this fee, based on whether they handle materials such as paint thinners, solvents, filters or pesticides. Where it applies, the fee is included on the business's annual Local Business Tax Receipt notice rather than billed separately. Hillsborough's current published materials do not include a specific dollar rate table for this fee.	annual, tied to the Local Business Tax cycle	2026-09-28

Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.

Issued in Tampa

Permits required, with issuing agency, fee, renewal term and the date each record was last verified against its source
Permit	Issuing agency	Fee	Renews	Last checked
Hillsborough County Local Business Tax — Restaurants and Eating Places	Hillsborough County Tax Collector, Business Tax Services	$30–$120 a year, banded by seating — $30 for 30 seats or fewer, $60 for 31 to 74, $90 for 75 to 149, $120 for 150 or more; a drive-in eating establishment pays a further $60 on top of whichever seating tier applies	annual — expires 30 September; the renewal period runs July 1 through September 30	2026-09-05
Hillsborough County Local Business Tax — Professions & Retail Store	Hillsborough County Tax Collector, Business Tax Services	$30 a year — $30 flat under either the professions classification (County Code section 46-199) or the retail-store classification (section 46-201), whichever applies	annual — expires 30 September; the renewal period runs July 1 through September 30, and a receipt not renewed by then is delinquent, with a 10% penalty for October plus 5% per additional month up to a 25% maximum	2026-09-05
Hillsborough County Local Business Tax — Contracting	Hillsborough County Tax Collector, Business Tax Services	Banded by employee count: 1–10 employees $18.00; 11–20 $36.00; 21–30 $54.00; 31–40 $72.00; 41–50 $90.00; 51–100 $225.00; 101–150 $337.50; 151–200 $450.00; 201 or more $468.75.	annual — expires 30 September; the renewal period runs July 1 through September 30	2026-09-05

Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.

About each permit

Regulated-Industry Pre-Clearance for the Local Business Tax ReceiptHillsborough County

Before issuing or renewing a Local Business Tax Receipt for certain trades, the Tax Collector confirms a separate state or county approval is already on file, per its own published 'regulated businesses' cross-reference list. A restaurant, coffee-shop or food-truck must show an approved inspection report from the Florida DBPR Division of Hotels and Restaurants; an auto-repair shop must show registration under the state Motor Vehicle Repair Act (Florida Department of Agriculture and Consumer Services); a fitness studio ('health studio') must show FDACS registration under Fla. Stat. Ch. 501, Part XI; and a child care facility must show approval from Hillsborough County Department of Childcare Licensing, the county's own local licensing agency under Fla. Stat. §402.306, rather than a state DCF license. This record carries no separate fee of its own — it documents that the underlying approval, priced and recorded as its own requirement or at the Florida state layer, is a precondition to the LBT itself, not an independent charge.

Local Business Tax Receipt (LBT)Hillsborough County

Every business physically located in Hillsborough County needs this receipt before commencing operation, and the requirement is genuinely countywide: County Code §46-158 requires a business tax receipt of 'any business, profession or occupation in Hillsborough County,' so a business inside Tampa, Plant City or Temple Terrace owes this county receipt in addition to, not instead of, any city-level business tax receipt those three cities separately require — the Tax Collector's own renewal page says so directly. The fee schedule above was independently re-fetched from the Tax Collector's current renewal-information page and confirmed current during this build. A half-year rate is available for new applicants between April 1 and June 30. This receipt does not itself establish zoning compliance, state licensure or any of the other requirements recorded as separate requirements — it is a tax registration, and several industries also need a pre-clearance approval on file before the Tax Collector issues it (see the next record).

County Hazardous Waste FeeHillsborough County

The Tax Collector's own hazardous-waste page confirms the mechanism directly: 'The Environmental Protection Commission (EPC) determines which businesses must pay this fee based on whether they handle hazardous materials,' and 'if the fee applies to your business, it will be included on your annual business tax receipt notice.' Auto-repair (waste antifreeze and solvents), veterinary and salon businesses (chemicals) and retail stores handling regulated materials are the businesses most likely to owe it; restaurants and coffee shops are less commonly affected but are not categorically excluded. Contact EPC for the amount of this fee that applies to a given business. A business that believes it may be affected should confirm its status and current fee directly with the Tax Collector or EPC before its next renewal.

Hillsborough County Local Business Tax — Restaurants and Eating PlacesTampa

Confirmed directly on the Tax Collector's own current fee schedule page. The structure mirrors Jacksonville's parallel ordinance almost exactly — the same seat-count breakpoints, and a drive-in surcharge on top of the seating tier rather than a replacement for it — though the dollar figures are set independently here and run higher at every tier.

Hillsborough County Local Business Tax — Professions & Retail StoreTampa

Confirmed directly on the Tax Collector's own current fee schedule page. Section 46-199 taxes professions, businesses and occupations generally at $30 a year (carving out $10 for private detectives and deception-device operators, and a $30-per-practicing-professional option for firms); section 46-201 taxes each retail store location at the same $30 a year. A salon, fitness studio, child care provider or auto repair shop is assumed to fall under the general professions classification here, mirroring the same open question already disclosed for Jacksonville's parallel ordinance — the schedule obtained has no dedicated classification section for any of these four trades, so if the county has in fact classified one of them separately, a different figure would apply instead. This is owed in addition to, not instead of, the City of Tampa's own Business Tax Receipt recorded separately — confirmed directly on the county's own renewal page. New businesses and renewals are both handled through the county's BTExpress online portal.

Hillsborough County Local Business Tax — ContractingTampa

Confirmed directly on the Tax Collector's own current fee schedule page, independently re-fetched. One oddity in the source itself is disclosed rather than silently resolved: every tier from 51 employees up runs almost exactly 1.2 times Jacksonville's identical banding under its own chapter 770 — except the top tier, 201 or more employees, which matches Jacksonville's $468.75 exactly rather than continuing that ratio (which would predict closer to $562.50). This is what the county's own page currently displays, confirmed by direct fetch rather than a scraping artifact, but it is flagged here as worth a second look before treating it as final. This local tax sits alongside, not instead of, the Hillsborough County Certificate of Competency and the Florida CILB state license already recorded elsewhere.

Contact

Jurisdiction: Hillsborough County and Tampa
Phone: Not verified — use the website
Website: www.hillstaxfl.gov/taxes/business-tax-services/

Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.

Sources

Every fee and term above was read from one of these government pages on the date shown.

BTExpress — Local Business Tax Receipt online application/renewal portalHillsborough County Tax Collector (Grant Street Group platform) · primary source · retrieved 2026-09-28
Business Tax Services (Local Business Tax Receipt program overview)Hillsborough County Tax Collector · primary source · retrieved 2026-09-28
Hazardous Waste — states the EPC determines which businesses must pay the fee and that it is included on the annual business tax receipt notice; independently re-fetched during this buildHillsborough County Tax Collector · primary source · retrieved 2026-09-28
Hillsborough County Code of Ordinances (elaws.us mirror) — Ch. 46, Art. III (Business Tax, incl. §46-158 countywide requirement, §46-183/184/199/201 fee schedule, §46-186 dance hall Fire Marshal clearance); Ch. 28, Art. VI §§28-196-28-203 as amended by Ord. No. 19-6 (Family Child Care Homes) and Art. VII §§28-211-28-223 (Child Care Facilities Ordinance)Hillsborough County (codified, via elaws.us) · primary source · retrieved 2026-09-28
Hillsborough County Tax Collector — Local Business Tax Receipt renewal terms (expires 30 September; renewal window July 1 – September 30)Hillsborough County Tax Collector · primary source · retrieved 2026-09-04
New Regulated Businesses — states 'Child Care Facilities must be registered by Hillsborough County Dept of Childcare Licensing (813-264-3925)' and lists other state/county pre-clearance requirements by industry; independently re-fetched and confirmed during this buildHillsborough County Tax Collector · primary source · retrieved 2026-09-28