Santa Rosa County Tax Collector

County Local Business Tax Receipt

The Santa Rosa County Tax Collector issues the county Local Business Tax Receipt under F.S. Ch. 205. Its Santa Rosa Qualifications page states: "Before a Santa Rosa County Business Tax Receipt can be obtained, a business must meet all conditions required by city, county, state or federal agency regulations which apply to that business or occupation. Many businesses will be subject to zoning codes." The same page states that "a business located within a city limit requires both a municipal license and a county license to operate", and that restaurants, food concessions, take-out and catering businesses are inspected by DBPR's Division of Hotels and Restaurants, and grocery stores and bakeries by the Florida Department of Agriculture and Consumer Services, before a receipt can be issued. The Fees page states that fees vary with the nature of the business, the number of employees, equipment and seating capacity, and publishes no rate table. The Renewal Information page states that receipts are renewed annually in August and September, are valid through September 30, and that new receipts are prorated from April 1, when half-year fees apply; since July 1, 2025, paid receipts are printed from the Tax Collector's website rather than mailed after online renewal. The application form (Last Revision 8/13/2018) asks for the total number of units (employees, machines, seats), lists a $5.00 transfer of ownership fee and notes that owners who are disabled, 65 or older, veterans, widowed or low income may qualify for an exempt receipt. Owners report address, name and ownership changes to the Tax Collector. F.S. 509.102(2)(a) preempts local licensing and fees for mobile food dispensing vehicles to the state, so this record does not cover food trucks.