St. Lucie County Tax Collector

St. Lucie County Local Business Tax Receipt

County Code s. 42-103 requires a business tax receipt, issued by the St. Lucie County Tax Collector, to engage in business in the county, and s. 42-108(a) provides for business tax revenues collected by the county from businesses whose places of business are located within a municipality; F.S. 205.033(4) apportions county business tax revenue between the unincorporated area and the municipalities. The Tax Collector's Local Business Tax page states that Ordinance Number 07-016 "requires that all businesses or professions located in St. Lucie County obtain a County Business Tax Receipt", and that a business located in a municipality must obtain its receipt from that municipality in addition to St. Lucie County. Its FAQ states that one receipt is needed for each location and for each category of business conducted, and the page states that a business regulated by a state agency must obtain its state license before applying. The rates in this record are the code's own section rates for general business (s. 42-120), restaurants and take-out (s. 42-116, seats counted using the DBPR Division of Hotels and Restaurants classifications) and contracting (s. 42-117). Under s. 42-104(b) a late renewal adds 10 percent for October and 5 percent for each later month up to 25 percent, plus a collection cost fee of $1.00 to $5.00; s. 42-104(c) adds a 25 percent penalty for operating without a receipt and $250.00 after 150 days. For a location in unincorporated St. Lucie County, the Tax Collector's page lists the county zoning process and a St. Lucie County Fire District inspection as steps before the receipt.