Lee County Tax Collector, Business Tax

County Local Business Tax Receipt

Lee County Code § 26-58 (Ord. No. 07-02, § 3, adopted February 13, 2007) sets the county local business tax at an annual flat rate of $30.00 for all professionals, occupations or businesses, and that is the figure stated here, as set in the County Code. The Lee County Tax Collector's 2026 Business Tax Application (Form #151, dated June 2026) prints $50.00 for a full year (October to September). Because the Code and the form state different amounts, contact the Lee County Tax Collector to confirm the amount charged before paying. Under § 26-58, a receipt that begins April through June carries one-half of the year's tax and one that begins July through September carries one-fourth. Under § 26-59, a flea market pays $30.00 multiplied by the average number of weekly vendors over the preceding October 1 to September 30 period. Under § 26-62, each receipt covers one occupation, business or profession. Under § 26-65, the Tax Collector confirms with the city or county zoning office that the location is properly zoned before issuing the receipt. Under § 26-66, a receipt not paid by September 30 is delinquent, with a penalty of 10 percent for October plus 5 percent for each later month, capped at 25 percent of the tax, and engaging in business without a receipt carries a penalty of 25 percent of the tax due. The Tax Collector's Business Tax Checklist states that a business located within city limits must obtain a city business tax receipt or city zoning approval before applying for the county receipt, so the county receipt is held in addition to the city one.