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Business Tax

General Business Tax Information

The Local Business Tax, formally known as Occupational License, is required of any individual or entity choosing to engage in or manage any business, profession or occupation in Hillsborough County, unless specifically exempted.

Hillsborough County collects business tax under Florida Statute, Chapter 205 and Hillsborough County Ordinance 95-4 as amended by 02-5. Most businesses in Hillsborough County are required to pay a business tax. The categories for taxation are often broad and encompass many similar businesses under one heading. Some state statutes or county ordinances may require our office to see proof of compliance before issuing certain types of business tax receipts.

All business tax receipts expire September 30th of each year and can be renewed on or after July 1. If you receive a renewal notice and are no longer in business or your business is no longer located in Hillsborough County, please indicate that information on the renewal notice, then sign and return the renewal notice in the envelope provided or you may cancel your business tax receipt using BTExpress.

On October 1, business tax receipts are delinquent and subject to penalties each month thereafter, with a maximum of 25 percent. Taxes for new businesses can be paid at any time during the year and are prorated beginning April 1, at which time a half-year fee applies.

Changes made to a business tax receipt status, such as an address, ownership, or name change must be reported to the tax collector's office. A nominal fee will be charged. You can use BTExpress to request a change to your existing business tax account.

With BT Express you can now apply for a new Business Tax account and obtain your Hillsborough County Business Tax receipt or request a change to your existing Business Tax account.

Click here to view the BTExpress User Guide.