Polk County Tax Collector, Local Business Tax

County Local Business Tax Receipt

Polk County levies a local business tax for the privilege of engaging in any business, profession or occupation within Polk County, and County Code Sec. 9-133 applies it "within all areas of Polk County," so a business inside Lakeland, Winter Haven, Bartow or any other municipality owes this county receipt as well. The amounts are as set in the County Code: Sec. 9-137 (Ord. No. 09-070, as amended by Ord. No. 15-006 on January 20, 2015) sets $31.50 for Class A, $57.75 for Class B and $315.00 for Class C. The Tax Collector's penalty page computes its delinquency amounts on the same $31.50, $57.75 and $315.00 base. The Tax Collector's Local Business Taxes page lists $39.38, $72.19 and $393.75, which are exactly 1.25 times the code amounts, and Sec. 9-143(b) sets a penalty of 25 percent of the tax due for non-compliance; contact the Tax Collector to confirm the amount charged. Per the Tax Collector's penalty page, a renewal paid after September 30 adds a penalty of 10 percent in October, 15 percent in November, 20 percent in December and 25 percent from January through February, each with a $10 collection cost, and 100 percent with a $40 collection cost from March 1. Sec. 9-143(c) makes failure to obtain the receipt within 150 days after notice a misdemeanor with a $250 fine. A Class B applicant must exhibit the required state license, certification or registration before the receipt issues (Sec. 9-137(e)). Under the Tax Collector's Technical Advisory 11-02 (revised May 24, 2018), a food business must exhibit a current state food permit or exemption letter before the receipt is issued or renewed, a food business that needs a state license takes a Class B receipt, and one that does not, such as a cottage food operation, takes Class A. The application's list of activities includes codes for restaurants, coffee shops, mobile food vendors, retail, child care, contractors, auto repair, veterinarians and salons and barbers. The application's sworn statement says the receipt does not indicate that the parcel is properly zoned for the activity.