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Local Business Tax
The Tax Collector of Indian River County collects a Local Business Tax 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 their local entity. Local Business Taxes can be paid at the Tax Collector's Office. 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.
July through 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. The Local Business Tax can be renewed at the Tax Collector's Office, by mail, or online at this website.
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 Fictitious Name Registration is required in order to receive a Local Business Tax receipt. Please 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 at the Tax Collector's Office.
For businesses located within city limits, contact the appropriate city for information:
To obtain a Florida Sales Tax Number, please contact the Florida Department of Revenue at (772) 429-2900.
Federal Identification Numbers can be obtained from the U.S. Internal Revenue Service at (800) 829-4933.
The Local Business Tax is in addition to and not in lieu of any other license required by law, 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 may be obtained from Code Enforcement, 1801 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 Business Tax receipt:
Local Business Tax applications may be obtained from the Tax Collector's Office or see the 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 Tax Collector's Office. The Qualification Form is available at the 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 Tax Collector's Office.
Delinquency Date & Penalty
A Local Business Tax that has not been renewed by September 30th shall be considered delinquent and subject to a delinquency penalty of 10% of the Local Business Tax for the month of October, plus an additional 5% penalty for each month of delinquency thereafter until paid; provided that the total delinquency penalty shall not exceed 25% of the original amount due for the Local Business Tax.
Transfer of Local Business Tax Receipt
A Local Business Tax receipt may be transferred to a new owner with the approval of the Tax Collector's Office and upon presentation of a new application and a $4.00 transfer fee, provided there is a bona-fide sale of the business.
The Local Business Tax receipt may be transferred from one location to another within the unincorporated areas of Indian River County with the approval of the Tax Collector's Office and upon presentation of a new application and a $4.00 transfer fee.
Applications can be obtained from the Tax Collector's Office or see Local Business Tax Application form.
Going Out of Business OR Fire Sale Permits
Any individual or business that wishes to conduct or advertise a "Fire Sale", "Going Out of Business Sale" or any liquidation sale (any sale the public would believe that upon disposal of all stock of goods on hand the business will cease and be discontinued) is required by the State of Florida (Florida Statute 559.20) to apply for and purchase a Going Out Of Business Permit. The following must be included with the application:
Copy of the proposed advertisement, with the required “statement” (see application) appearing on the copy.
Current Local Business Tax receipt
Current inventory listing of the goods to be sold
All tangible personal property taxes must be paid, including the current year, if applicable
Prior to the issuance of the permit, all tangible personal property, and real estate taxes, if applicable, must be paid. The permit is valid for a period of not more than 60 consecutive days, including weekends, and any legal holiday(s), following the issuance thereof. The cost is $50.00 and payment must be in the form of cash, money order or other certified funds. Permit applications are available at the Tax Collector's Office or see Going Out Of Business Application form. Please note, permits are only issued at the Tax Collector's MAIN Office - 1800 27th Street - Building B, Vero Beach, Florida.