A Tampa business forms its LLC or corporation statewide on Sunbiz, then gets a City of Tampa business tax receipt from the city's Business Tax Division and a county receipt from the Hillsborough County Tax Collector. Serious company disputes may go to Business Court, Circuit Civil Division L of the Thirteenth Circuit. We work with Tampa clients by phone or video.
Starting a company in Hillsborough County means dealing with three layers of government. The State of Florida creates your LLC or corporation. The county and, inside city limits, the city each tax the right to do business locally. And when a dispute arises, the Thirteenth Judicial Circuit has a dedicated Business Court for certain company cases. This page walks through each layer as it applies in Tampa and the rest of the county, so you know which office handles which step.
Communities we serve in Hillsborough County
- Tampa
- Brandon
- Riverview
- Plant City
- Temple Terrace
Forming your company: a statewide filing
There is no Hillsborough office for creating a business entity. LLCs and corporations are formed with the Florida Division of Corporations through Sunbiz, whether the company is based in Ybor City or Plant City. An LLC files articles of organization and a corporation files articles of incorporation, and either way the filing names a registered agent with a Florida street address to receive legal papers. Our guide to how to start an LLC in Florida covers the filing itself, and our registered agent guide explains that role.
Once the company exists, it must file an annual report with the Division of Corporations between January 1 and May 1 each year to stay active. Our Florida LLC annual report guide explains what is filed. Choosing between an LLC and a corporation is a tax, liability and control decision, and our business formation page sets out how we help with it.
Local business tax receipts in Tampa and Hillsborough
Florida lets counties and cities levy a local business tax under chapter 205. In Hillsborough, the Tax Collector issues the county receipt, and its guidance says a business inside a city needs the county receipt in addition to any receipt the city requires. The Tax Collector's site points owners to the City of Tampa, Plant City and Temple Terrace for city receipts.
| Where the business is | City receipt | County receipt |
|---|---|---|
| City of Tampa | City of Tampa Business Tax Division | Hillsborough County Tax Collector |
| Plant City or Temple Terrace | That city | Hillsborough County Tax Collector |
| Brandon, Riverview and other unincorporated areas | None | Hillsborough County Tax Collector |
The City of Tampa's Business Tax Division sits within the city's Neighborhood Empowerment Department and works under Chapter 24 of the City Code. The county tax year runs from October 1 to September 30, and a business that applies between April 1 and June 30 receives its first receipt at a half year rate. A typical sequence looks like this:
- Form the entity on Sunbiz and register any fictitious name you will trade under.
- Get any state license your trade requires, because the Tax Collector asks regulated businesses for proof of licensure.
- Apply for the city receipt if you are inside Tampa, Plant City or Temple Terrace.
- Apply for the county receipt with your business name, a description of what you sell, your Social Security number or federal EIN, and a physical Hillsborough address. The Tax Collector does not accept a PO box.
Our Florida business license guide explains how these receipts fit alongside state licenses and sales tax registration.
Fictitious names
If your Tampa company trades under any name other than its exact registered name, section 865.09 requires you to register that fictitious name with the Division of Corporations before you use it. Part of the registration is certifying that the name was advertised at least once in a newspaper in the county of your principal place of business, which for most owners here means Hillsborough. A registration lasts until December 31 of the fifth calendar year and can then be renewed. A business that has not registered cannot bring a lawsuit in a Florida court until it does, although its contracts remain valid.
Contracts, partnership and operating agreements
Most company problems we see start with a missing or vague document. An LLC with two owners and no operating agreement has no agreed answer to what happens when one owner wants out. We draft operating agreements, shareholder agreements and partnership agreements that settle contributions, profit sharing, decision making and buyouts in advance. We also prepare and review customer, vendor, distribution and influencer agreements. Our business contracts page explains that work in more detail.
Trademarks
A Tampa brand name can be protected by a Florida registration through the Division of Corporations or a federal registration, which matters if you sell beyond Florida. Checking that a name is available before you print signs, register a domain and file a fictitious name saves a costly rebrand later. Our intellectual property page covers trademark searches, registration and licensing.
Commercial leases
For many local businesses, the lease is the largest contract they sign. Before you commit to a storefront or office, check that the space is zoned for your use, since the city or county receipt can depend on it, and read the clauses on rent increases, repairs, personal guaranties and renewal options. Our commercial real estate team reviews leases, and our Tampa real estate law page covers property matters in the county.
Business disputes and the Thirteenth Circuit Business Court
Hillsborough County is the Thirteenth Judicial Circuit, and its Business Court is Circuit Civil Division L, established by Administrative Order S-2013-021. Certain cases must be filed there, and a plaintiff filing one completes a Business Court addendum to the civil cover sheet with the complaint so the Clerk assigns it to Division L. Other business cases can be transferred in on motion. The circuit's Local Rule 3 sets Business Court procedures, such as conferring with the other side before filing most motions and supporting substantive motions with a written memorandum. Many disputes never reach court, because contracts often require mediation or arbitration first. Our business litigation page explains how we handle disputes.
Buying or selling a Tampa business
When a business changes hands, the deal can be a sale of the company itself or a sale of its assets, and each choice affects liabilities, contracts and taxes differently. A buyer should confirm the company is active on Sunbiz, that its annual reports and fictitious name registrations are current, and that its city and county receipts, leases and key contracts can be transferred or replaced. Our mergers and acquisitions page explains the process from letter of intent to closing. Owners selling a company often also update their estate plan in Hillsborough at the same time.
How we work with Hillsborough County clients
We work with Tampa and Hillsborough business owners by phone and video, and you are welcome at any of our offices. Your first consultation is free. We can form your company, prepare its governing documents, review the contracts and leases it signs, and step in when a dispute arises. Because the firm limits its caseload, you work directly with an attorney. See our corporate law overview, or contact us to get started.
More help in Hillsborough County
We also help Hillsborough County clients with: