Martin County Tax Collector

County Local Business Tax Receipt

The Martin County Tax Collector's Local Business Tax page states that a local business tax receipt "is issued by the Tax Collector for the privilege of operating a business" and that "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." The page publishes the fee as "$26.25 yearly"; new receipts are issued at any time of year, with half-year fees from April 1. The Tax Collector's FAQ states that a receipt is needed for business in "the incorporated or unincorporated areas of Martin County" and that "A business tax receipt is required for each location conducting business"; the Local Business Tax page adds that a business performing several functions may need more than one receipt. The original receipt must be issued at the Willoughby Blvd. office; the Palm City, Hobe Sound and Indiantown branches handle renewals only. A business inside a city limit needs both a municipal license and this county receipt, and the city license comes first. For a business in unincorporated Martin County, the county's Business Tax Receipts page requires the Growth Management zoning determination and a Fire Prevention inspection certificate before the Tax Collector issues the receipt. The receipt must be displayed where customers can see it, and changes in address, ownership or name require a new application. Tax Collector: (772) 288-5600.