An Orlando business forms its LLC or corporation on Sunbiz, gets a City of Orlando business tax receipt and Certificate of Use from the city's Permitting Services Division, then an Orange County receipt from the Tax Collector. Qualifying company disputes go to the Ninth Circuit's Business Court. We meet clients at our Orlando office, 815 N Magnolia Ave.
Orange County has one of the most detailed local business tax systems in Florida. Eleven of its cities issue their own receipts and require them before the county will issue one, while two others do not issue receipts at all. Add a Business Court that hears complex company cases, and the right sequence matters. Because our Orlando office is here, we see these steps up close. This page covers them for Orlando and the surrounding cities.
Communities we serve in Orange County
- Orlando
- Winter Park
- Apopka
- Winter Garden
- Ocoee and Maitland
- Unincorporated Orange County
Forming your company
Florida LLCs and corporations are created by filing with the Division of Corporations through Sunbiz, not with Orange County. The filing names a registered agent with a Florida street address. The Orange County Tax Collector asks for your Sunbiz registration when you apply for a county receipt, so the entity should exist before anything else. Our guide to starting an LLC in Florida walks through the filing, and our registered agent guide explains who can serve.
Each year, between January 1 and May 1, the company must file its annual report on Sunbiz. Our annual report guide covers what to expect. Our business formation page explains how we help you choose between an LLC and a corporation and set up governance from the start.
Business tax receipts in Orlando and Orange County
Local business taxes are authorized by chapter 205. The Orange County Tax Collector lists eleven municipalities where a business must first obtain a municipal receipt before applying for the county receipt: Apopka, Belle Isle, Eatonville, Edgewood, Maitland, Oakland, Ocoee, Orlando, Windermere, Winter Garden and Winter Park. Bay Lake and Lake Buena Vista do not issue municipal receipts, so businesses there go straight to the Tax Collector.
| Where the business is | First step | Then |
|---|---|---|
| City of Orlando | City receipt and Certificate of Use from Permitting Services | Orange County receipt from the Tax Collector |
| Winter Park, Apopka, Winter Garden or another listed city | That city's receipt | Orange County receipt |
| Unincorporated Orange County | Approval from the Orange County Zoning Division | Orange County receipt |
| Bay Lake or Lake Buena Vista | None | Orange County receipt |
In the City of Orlando, the Permitting Services Division handles business tax receipts, and the city says all businesses must have both city and county receipts. Most businesses also need a Certificate of Use issued with the city receipt, though some uses, such as individual state regulated professionals in an office, are exempt. City receipts expire each September 30. A typical Orlando sequence is:
- Form the entity on Sunbiz and register any fictitious name.
- Obtain any state license your trade requires.
- Apply to the City of Orlando for the business tax receipt and Certificate of Use.
- Apply to the Tax Collector for the county receipt, uploading the city receipt first, along with your Sunbiz registration, any state licenses and your federal tax ID.
Our Florida business license guide explains how these receipts relate to state licensing.
Fictitious names
Section 865.09 requires a business to register any name it uses other than its exact legal name with the Division of Corporations before using it. The registrant certifies that the name was advertised at least once in a newspaper in the county of the principal place of business, which for an Orlando company is Orange County. The registration runs through December 31 of the fifth calendar year. A business that skips this step cannot bring a lawsuit in Florida until it registers.
Contracts, partnership and operating agreements
Central Florida's tourism, hospitality and events economy runs on contracts: vendor agreements, distribution agreements, sponsorship and influencer agreements, and services contracts. We draft and review them, and we prepare the operating agreements, shareholder agreements and partnership agreements that govern the owners themselves. Our business contracts page explains our approach.
Trademarks
A business name registered on Sunbiz is not a trademark. To protect a brand, it can be registered with the State of Florida or federally, and a search before launch shows whether someone else already has rights to it. Our intellectual property page covers searches, registration and licensing.
Commercial leases
A lease commits a business for years, and in Orange County the location also decides which receipt and zoning approval you need. We review permitted use, rent increases, repair and maintenance duties, personal guaranties and renewal options before you sign. Our commercial real estate page covers leasing and property transactions.
Business disputes and the Ninth Circuit Business Court
Orange County is part of the Ninth Judicial Circuit with Osceola County. The circuit's Business Court hears complex business cases such as antitrust, intellectual property, franchise and unfair competition matters, under Administrative Order 2019-08-02. In Orange County, Business Court is Division 43 at the courthouse at 425 N. Orange Ave. in Orlando, and since January 3, 2023, it has also served Osceola County as Division 23. Many disputes are better resolved through negotiation, mediation or arbitration, and your contracts may require one of those first. Our business litigation page explains how we handle disputes.
Buying or selling an Orlando business
Whether a deal is structured as a sale of the company or of its assets, the buyer should confirm the company's Sunbiz status, annual reports and fictitious names, its city and county receipts, its Certificate of Use, and whether leases and key contracts can be assigned. Our mergers and acquisitions page explains the process from letter of intent to closing. Owners selling a business often update their Orlando estate plan at the same time, and our Orange County elder law page covers planning for later life.
How we work with Orange County clients
Orange County business owners can meet with an attorney at our Orlando office at 815 N Magnolia Ave., or by phone or video. Your first consultation is free. We form companies, prepare governing documents, review contracts and leases, protect brands and represent owners in disputes. 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 Orange County
We also help Orange County clients with:
