Business Tax Receipts

Business Tax Receipts (Formerly 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.
    
Download a brochure to help you understand what you need -HERE- 

Renewing a Business Tax Receipt

Review steps to renewal your business tax receipt on line -click here-

By the Internet:   A one-time payment can be processed through the website after logging into your account. Visit the citizen self service website to register your account for online. A one-time payment can be processed through the website after logging into your account.  Locate the bill you wish to pay.  Simply select “Add to Cart” to begin the payment process.  You will see the number of items in “My Cart” go from 0 to 1 items and a summary of the amount of the bill will appear in the gray box.  Next select Check-Out.  Follow the steps listed on the computer screen that starts with selecting a payment method, entering payment information, confirming your billing address and confirming your information.

So, how do I get a City Business Tax Receipt?

• Contact the City Zoning office at 213-1050 to confirm that the business location is located within the City of Naples and also to ensure that the proposed business is an allowable use, to verify the zoning email planning@naplesgov.com.
• 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 through their web site.
• 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) 245-6058.
• 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 in the downloads section below, 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 a 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.  Collier County's Business Tax Receipt information is online at https://colliertaxcollector.com/

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 about 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, at City Hall at 735 8th Street South,  Our hours are 8 a.m. to 5 p.m. Monday through Friday.  You may also download a Business Tax Application using the above link.

How much does a Business Tax Receipt cost?

• Beauty and barber shop business tax receipts are $23.15 for each chair up to two, $11.58 each chair over two, up to a maximum of $115.76.
• Coin operated vending is $57.89 plus $7.17 for each machine
• Laundry is $57.89 for first 20 machines then $2.75 for each machine thereafter
• Business tax licenses for most businesses providing a sale of a product such as pet shops, gas stations, and gift shops or businesses that provide a service such as automobile detailing, child care, cleaning, insurance, massage salon, and handyman services are $57.89 for one to 15 employees, $86.82 for 16-30 employees, and $115.76 for more than 30 employees
• Business tax licenses for most professions, including accountants, artists, attorneys, court reporters, dentists, doctors, landscape architects, and massage therapists are $57.89.
• Business tax licenses for rental agencies, apartments, rooming houses, commercial property, hotels, and motels are $4.14 for one to 10 units, $2.75 for every unit more than 10.
• Restaurant business tax licenses are $57.89 for one to 50 seats, $86.82 for 51 to 100 seats, $115.76 for 101-200 seats, and $144.70 for 201 seats and more.  Additionally, most restaurants are required to have a business tax license for take-out food.  That is an additional $57.89 for one to 15 employees, $86.82 for 16 to 30 employees, and $115.76 for more than 30 employees.

I advertise, but I 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 before obtaining the Business Tax Receipt, you are subject to a penalty as provided by City Code. 

How Often Do I Pay?

• All Business Tax Receipts expire on September 30 of each year regardless of when purchased.  Additionally, for a fee of 10 percent of the required business tax fee, Business Tax Receipts are transferable when there is a change of ownership, business location, or name.

I work out of my home.  Do I need a Business Tax Receipt?

• Home occupations are permitted with the limitations listed in Section 56-92 (see Municipal Code). 

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.  The direct line is (239) 252-2477, and the website at www.colliertaxcollector.com

 What is the City's timeline for the Business Tax Receipt Process?

• July 1 - System opens for prepayment for next fiscal year (Oct. 1 to Sept. 30 yearly)
• July 1 to 15 - Begin mailing first notices for business tax receipt
• September 30 - Expiration date for current year tax receipt
• October 1 - Mail second notice and charge 10 percent penalty
• November 1 - Charge 15 percent penalty
• December 1 - Charge 20 percent penalty
• January 1 - Charge 25 percent penalty
• January 15 - Mail third notice
• February 15 - Forward unpaid accounts to code enforcement

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 at (239) 213-1050 or stop by at 295 Riverside Circle.  Applications are online through the Planning Department at www.naplesgov.com.  There is a fee for the permit.  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.