Florida does not issue one statewide general business license. Most businesses need a local business tax receipt from their county and, inside city limits, the city under chapter 205. Many also need a state professional license, a sales tax certificate from the Department of Revenue under section 212.18 or a fictitious name registration under section 865.09.
"Do I need a business license?" is one of the first questions new Florida business owners ask, and the honest answer is that it depends on what you do and where you do it. Florida does not have a single general business license that every company obtains from the state. Instead, licensing is layered: local governments collect a local business tax, state agencies license certain professions and industries, and separate registrations apply to sales tax and business names. This guide explains each layer and where to go for it.
Does Florida have a statewide business license?
No. There is no one statewide license that authorizes a business to operate everywhere in Florida. Forming an LLC or corporation with the Division of Corporations creates the company, but it is not a license to do business. Most businesses then need some combination of the items in the table below.
What licenses and registrations might my Florida business need?
| Requirement | Who needs it | Where to get it | Law |
|---|---|---|---|
| Local business tax receipt (county) | Businesses operating in a county that levies the tax | Usually the county tax collector | Ch. 205, s. 205.032 |
| Local business tax receipt (city) | Businesses located inside a city that levies the tax | The city | Ch. 205, s. 205.042 |
| Professional or industry license | Regulated professions and industries, such as contractors, real estate, cosmetology, restaurants and lodging | Department of Business and Professional Regulation or another state agency | Varies by profession |
| Sales tax certificate of registration | Dealers selling taxable goods or services | Florida Department of Revenue | s. 212.18(3) |
| Fictitious name registration | Anyone doing business under a name other than its legal name | Division of Corporations | s. 865.09 |
What is a local business tax receipt?
Chapter 205 of the Florida Statutes lets counties (section 205.032) and cities (section 205.042) levy a local business tax for the privilege of engaging in a business, profession or occupation within their jurisdiction. Paying it gets you a document labeled "Local Business Tax Receipt" (section 205.022). Many people still call it a business license, and it is the closest thing Florida has to one. The tax is separate from regulatory permits and inspection fees, which a local government may also require.
Because counties and cities can each levy the tax, a business located inside city limits may need a receipt from the city and from the county. Requirements, classifications and renewal periods are set locally, so the local office is the place to confirm what applies to you.
Where do I get a business tax receipt in Broward, Brevard or Orange County?
- Broward County. The Broward County Tax Collector issues county local business tax receipts. According to the county, a receipt is required for each operating location and for each business category. Businesses inside a Broward city should also check with that city.
- Brevard County. The Brevard County Tax Collector issues county receipts. Its guidance states that a receipt is needed for each location and each professional classification, and that a business inside city limits must first obtain the city's receipt.
- Orange County. Orange County states that a business tax receipt is required for businesses in unincorporated Orange County, issued through the Orange County Tax Collector once other requirements, such as zoning, are met. Businesses inside a city such as Orlando should also check with the city.
Before you sign a lease, it is wise to confirm that the location's zoning allows your type of business, since local offices may check zoning before issuing a receipt.
Which businesses need a state license?
The Florida Department of Business and Professional Regulation licenses and regulates businesses and professionals across many industries. Its licensees include construction and electrical contractors, real estate brokers and sales associates, appraisers, cosmetologists and barbers, public lodging and food service establishments, alcoholic beverage and tobacco sellers, accountants, architects and veterinarians, among others. Other professions, particularly in health care, are licensed by other state agencies. If your work falls into a regulated field, the state license usually must be in place before you offer the service, and many local offices ask to see it before issuing a business tax receipt.
Do I need to register for sales tax in Florida?
If your business will sell taxable goods or services, yes. Under section 212.18(3) of the Florida Statutes, a person who wants to engage in business as a dealer must apply for a certificate of registration before beginning business, with a separate application for each place of business. The certificate must be displayed at the business. Registration is handled by the Florida Department of Revenue. Whether your particular products or services are taxable is a question for the Department's guidance and your accountant.
Do I need to register a fictitious name?
If you do business under any name other than your legal name, generally yes. Under section 865.09, a person may not conduct business under a fictitious name until the name is registered with the Division of Corporations. For an LLC, the legal name is the exact name in its articles, including "LLC." So if "Sunrise Bakery, LLC" trades as "Sunrise Cakes," that trade name needs to be registered.
A registration runs through December 31 of the fifth calendar year and can be renewed (section 865.09(5) and (6)). The consequences of skipping it are practical: a business that has not registered cannot bring a lawsuit in a Florida court until it complies (section 865.09(9)(a)), although its contracts remain valid.
In what order should I get licensed?
- Form the company, if you are using one, through our business formation service or on your own. Our guide to starting a Florida LLC covers each step.
- Register any fictitious name you will use.
- Obtain any state professional or industry license your work requires.
- Confirm zoning for your location, then apply for the city and county business tax receipts.
- Register with the Department of Revenue before making taxable sales.
- Calendar renewals, including your LLC annual report and local receipt renewals.
What happens if I operate without the right license?
The consequences depend on what is missing. Local governments can impose penalties for operating without a business tax receipt. Practicing a regulated profession without the required state license can lead to enforcement by the licensing agency. And, as noted above, an unregistered fictitious name can block your ability to sue in a Florida court. Contracts signed while unlicensed can also raise problems, which is one reason our business contracts review includes a look at whether the parties are properly licensed for the work.
Licensing is part of the ongoing compliance we help clients with as part of our corporate law practice. You can meet with us at our Fort Lauderdale office, in Indian Harbour Beach or in Orlando.
David Cannady is the founding partner of Cannady & Associates. A former Florida prosecutor, he was admitted to The Florida Bar in 2014 and earned his J.D. at Florida State University College of Law.
This article is general information about Florida law, not legal advice for your situation. Laws change; talk to a lawyer about your facts.
