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Business Tax (Formerly referred to as Occupational Licenses)
Naples City Code Section 34-63 requires that anyone who engages in or manages any business, occupation or profession, within the city limits must obtain a city business tax receipt, and pay the appropriate business tax before the commencement of any business. The business tax must be paid annually.
Click Here to Download Business Tax Application Form (Adobe Acrobat PDF format)
So, how do I get a City Business Tax Receipt?
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- Contact the City's Building Official to confirm that the business location is within the city limits of Naples and to ensure the planned business is allowed by the zoning district where the business is located.
- If you are a professional or in a business that requires a license from any division of the State, you must first obtain your State license before applying for your City of Naples Business Tax Receipt. To determine the appropriate licensing department for your business, contact the Department of Business and Professional Regulation at (850) 487-2252 or www.state.fl.us/dbpr.
- If a business uses any name other than the full legal name of the owner, or if a corporation uses a name other than its legal corporate name, a fictitious name (also referred to as a D/B/A) must be registered with the State. Forms and additional information are available from the Florida Department of State, Fictitious Name Registration, at (850) 487-6058.
- Any entity that transacts business as a corporation is required to file documents of incorporation or authorization with the State Division of Corporations. Proof of active status must be submitted with your application for a City of Naples Business Tax Receipt. Contact the Florida Department of State, Division of Corporations, at (850) 488-9000.
- Complete the Business Tax Application, available on-line at http://finance.naplesgov.com or by visiting the Finance Department Customer Service at City Hall.
- Submit the entire package, with the appropriate fee, to the Finance Department Customer Service at City Hall.
Frequently Asked Questions
My office will be located within Naples' city limits, but my customers are in the County. Do I still need an City of Naples Business Tax Receipt?
Yes. In fact, you'll need two business tax receipts, one from the County and one from the City.
Do I need a City Business Tax Receipt if I have one from Collier County?
Yes, if your business is located inside the city limits.
Which Business Tax Receipt do I get first, the City or the County?
Obtain the City's receipt first.
How long will it take me to get my Business Tax Receipt?
Once we receive a complete application, you should get your receipt in the mail in approximately one week.
I have three office locations in the City for my business. How many receipts do I need?
You'll need three. Each Business Tax Receipt is issued for one location, place of business or branch office. A receipt is required for each place of business and for each separate classification at the same location.
Where do I apply for the Business Tax Receipt?
Apply for the Business Tax Receipt at City of Naples Finance Department, Customer Service Division, located in City Hall at 735 8th Street South. Our hours are 8AM to 5PM Monday through Friday. You may also download a Business Tax Application from this web site in Adobe Acrobat format.
I advertise, but have no customers, so do I really need a Business Tax Receipt?
Absolutely. Our law is clear that as long as you are making yourself out to be in business, via print advertising, signs, phone book, or even classified ads, you're in business and need a Business Tax Receipt. Don't delay, because if you operate a business prior to obtaining the Business Tax Receipt, you are subject to a penalty as provided by City Code.
How much does the tax cost?
Business taxes vary depending on the nature of business, the number of employees, equipment, seating capacity and other factors.
How long is my Business Tax Receipt good for?
All Business Tax Receipts expire on September 30th of each year regardless of when you purchased it. For a fee, Business Tax Receipts are transferable when there is a change of ownership, business location or trade name.
I work out of my home. Do I need a Business Tax Receipt?
Yes. But note that "Home Occupations" are prohibited in all residential zone districts. The use of a telephone in a residence for business purposes is not considered a home occupation. So, as long as no other business activity takes place at a residence, you need a Business Tax Receipt.
Where do I get information about Collier County Business Tax Receipt?
Check with Collier County Tax Collector at 2800 N. Horseshoe Drive, Naples FL 34104. Their direct line is (239) 403-2477, and their web site address is http://www.colliertax.com/index.htm.
What About Live Entertainment?
Do I need a live entertainment permit for a … DJ? Piano player? Guitarist? Comedian? Dancers? Solo singer? Karaoke?
Yes, yes, yes, yes, yes, yes, yes. The permit applies to any use in conjunction with a restaurant, cocktail lounge or other similar establishment, wherein floorshows or other forms of entertainment, consisting of one or more persons, are provided.
Even if the performance is not amplified?
Yes. The permit is needed for amplified or non-amplified live entertainment, indoors or outdoors.
Even if it is only once a week in season?
Yes, any regularly scheduled live entertainment requires the permit. One-time events (wedding parties, fundraisers, grand openings) with live entertainment do not require the permit, however the Special Events process through the Community Services Department (call (239) 213-7113) should be followed.
What if I've had this entertainment in my establishment for 20 years?
Section 110-128 of the Code of Ordinances regulating live entertainment was passed in 1999 and states that all existing entertainment venues should obtain a permit by September 30, 2000.
What's the procedure to get a live entertainment permit?
Contact the Planning Department by calling (239) 213-1050, or stop by at 801 8th Avenue South. Applications are on-line through the Planning Department at www.naplesgov.com. The fee is $350. The application goes before City Council a month after submittal. If approved, the permit is subject to annual renewal by City Council at no additional cost.
Useful Contacts and Sources
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