Business Tax Receipts

Yes, if your business is located inside the city limits.

• 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.

• 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 $115.76 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. 

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.

Yes.  In fact, you'll need two business tax receipts, one from the County and one from the City.

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 colliertax.com/btr.html