February 29, 2012

Dear Business Owner:

Businesses operating within the City of Naples are required to obtain a City of Naples Business Tax Receipt, per the City’s ordinance, referenced below. The City of Naples recently learned that your business is operating within the City of Naples but without that business tax receipt.

Business owners may apply for the Business Tax License at City Hall in the Finance Department at 735 8th Street South from 8 a.m. to 5 p.m. Monday through Friday. Applicants may also download the fee information, the Business Tax Application, and provide online payment at www.naplesgov.com. Businesses receive the business tax license in the mail about one week after the application and payment has been received by the Finance Department.

Business taxes vary depending on the nature of business, the number of employees, equipment, seating capacity and other factors. Additionally, business tax licenses expire on September 30 of each year.

Business owners who believe this letter has been sent in error should contact the Finance Department at 239-213-1800.

From the City of Naples ordinances:

Sec. 34-63. - Tax levied.

There is levied a business tax on all persons for the privilege of engaging in or managing any business, profession or occupation within the corporate limits of the city. Such business tax shall be levied on any person who:

(1) Maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business within its jurisdiction;

(2) Maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any profession or occupation within the city; and

(3) Is not subject to such tax under either subsection (1) or (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce where such business tax is not prohibited by section 8 of article 1 of the United States Constitution. The business tax classifications and fees for businesses, occupations and professions within the city shall be as set forth in section 34-79

Sincerely,

Dorie Collins-Skidmore

Customer Service Manager

Ethics above all else... Service to others before self... Quality in all that we do.

City of Naples

Finance Department/Customer service division

Telephone (239) 213-1800 ● Facsimile (239) 213-1805

735 Eighth Street South ● Naples, Florida 34102-6796

Ethics above all else ... Service to others before self ... Quality in all that we do.

TO:

sweeks

2012-02-28

tthompson

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