(Formerly known as Occupational License Tax)

The Indian River County Tax Collector's Office collects local business taxes from businesses located in the unincorporated areas of Indian River County only. Businesses located in the incorporated cities and towns in Indian River County should check with the local entity. Local Business Taxes can be paid at all Indian River County Tax Collector's Offices. The annual Local Business Tax is $40.00 for all businesses.

Payment of the local business tax gives an individual or business the privilege of doing business in the unincorporated areas of Indian River County. It does not constitute the approval of any governing authority responsible for overseeing and/or regulating a trade, practice, activity or service, etc.

New businesses must pay their local business tax prior to engaging in their enterprise. The local business tax year is from October 1st to the following September 30th. Local Business Tax receipts are pro-rated for new businesses that start between January and September.

August and September are the renewal months for the local business tax. Businesses that renew their local business tax after September 30th are subject to the assessment of delinquent fees. Local business taxes can be renewed at the Indian River County Tax Collector's Office, by mail, or online at this site.

If your business or profession is regulated by the State of Florida or any governing authority, a copy of the documents (i.e., State License, Certificate of Competency, Bar Card, etc.) provided by the State of Florida or governing authority as proof of your compliance will be required with your application for a local business tax.

As of October 1, 1994, if applicable, a current copy of the business' Fictitious Name Registration is required in order to receive a local business tax receipt. Contact the Florida Department of State, Fictitious Name Registration, P.O. Box 1300, Tallahassee, FL 32302-1300, Phone: (850) 245-6058, and on-line: www.sunbiz.org. Applications are also available in the Indian River County Tax Collector's Office.

For businesses located within city limits, contact the appropriate city for information:

• City of Vero Beach (772) 978-4550
• City of Sebastian (772) 589-5330
• Town of Indian River Shores (772) 231-1771
• City of Fellsmere (772) 571-0116
• Town of Orchid (772) 589-6100

To obtain a Florida Sales Tax Number contact the Florida Department of Revenue at (772) 429-2900.

Federal I.D. Numbers can be obtained from the U.S. Internal Revenue Service at 1-866-816-2065.

The Local Business Tax is in addition to and not in lieu of any other license required by law or municipal or county ordinance, and is subject to regulations of zoning, health and any other lawful authority.

In addition to the Indian River County Local Business Tax, if you are located in the unincorporated area of Indian River County and you are operating your business out of your home you must also obtain a Home Occupation Permit from the Code Enforcement Department of Community Development. Applications can be obtained from Code Enforcement, 1800 27th Street - Building A, Vero Beach, FL 32960, (772) 226-1249 or see Home Occupation Permit Application. Home Occupation Permit applications cannot be processed on-line. Please take or mail your completed application with your payment to Code Enforcement.

The following documentation is needed to obtain a local busines tax receipt:

A Local Business Tax application, a Home Occupation Permit or Home Occupation Qualification Form when applicable, and a copy of your Fictitious Name Registration when applicable. Depending on the type of business, additional information may be required.

Local Business Tax applications can be obtained from the Indian River County Tax Collector's Office or see Local Business Tax Application form. If you operate your business from your home, in addition to the Local Business Tax, you will need to complete the County Planning Home Occupation Qualification Form and submit it with your Local Business Tax Application to the Indian River County Tax Collector's Office. The Qualification Form is available at the Indian River County Tax Collector's Office or see Home Occupation Qualification form. Local Business Tax applications and qualification forms cannot be processed on-line. Please bring or mail your completed application and qualification form with your payment and any other requirements to the Indian River County Tax Collector's Office.