St. Johns County Tax Collector

County Local Business Tax Receipt

The Tax Collector's Business Tax FAQ states that "St. Johns County Ordinance 87-36 requires all individuals or organizations doing business which is located and/or operating in St Johns County to obtain a Local Business Tax Receipt", and that the tax is paid annually for the fiscal year running October 1 through September 30. The rates above are copied from the ordinance's Exhibit "A" (adopted August 11, 1987). The Clerk's ordinance index lists Ordinance 87-50 (adding vending operators and modifying vending machines) and Ordinance 93-4 (allowing the county to purchase receipts for occupations or events serving a public purpose) as amendments; neither changes the classes listed here. Restaurants and cafés are taxed by seat count, and the Tax Collector assigns each business its classification. The FAQ notes that some professional offices, such as a beauty salon or cosmetologist, require two receipts. Before applying, a business needs zoning approval of its location (the county zoning office for unincorporated areas, (904) 209-0675); a sales business needs a Florida Department of Revenue sales tax number; construction trades need a current State of Florida license or current county-authorized license; and a state-licensed professional must show the state license. Per the FAQ, a business inside the City of St. Augustine or the City of St. Augustine Beach must obtain the city receipt first, and "St. Johns County does not reciprocate with any other counties." Renewals are delinquent on October 1, with penalties of 10, 15, 20 and 25 percent from October to January as the FAQ lists them. Tax Collector: (904) 209-2250, btr@sjctax.us.