Seminole County Tax Collector, Business Tax Receipts

County Local Business Tax Receipt

County Code Sec. 45.1(a) levies a local business tax for the privilege of engaging in or managing any business, profession or occupation within Seminole County. Under Sec. 45.2, a Class "A" non-regulated business, one that needs no federal or state license, certification or registration and is not regulated by any other county or city ordinance, pays $25.00 a year; a Class "B" regulated business pays $45.00. One receipt covers each business location even where several activities are carried on there, and the location takes Class B if any one of its activities is regulated (Sec. 45.2(c)); new Class B applicants must produce their federal, state or local licenses before the receipt is issued (Sec. 45.2(d)). The Tax Collector's Business Tax Receipts page publishes the same $45.00 and $25.00 amounts. A restaurant, salon, contractor or child care centre holding a state license is therefore Class B. Under Sec. 45.1(a), a receipt issued after October 1 but before April 1 pays the full annual tax, and one issued after March 31 but before October 1 pays "one-half the annual appropriate local business tax, provided no delinquency exists." Sec. 45.1(b) adds 10 percent for an October renewal and 5 percent for each later month up to 25 percent, a 25 percent penalty for operating without a receipt, and a $250.00 penalty for failing to pay within 150 days of the initial notice. The Tax Collector's FAQ states that if the business location is within city limits a city-issued business tax receipt is required as well, and its page advises businesses in cities to check the city's requirements. For a location in unincorporated Seminole County, the Tax Collector's 2025 application requires the Planning, Building and Fire approvals recorded separately. Tax Collector: 1101 E. First St., Sanford (407-665-1000).