Business Tax Services
This office collects a business tax from businesses operating in Hillsborough County. All business tax receipts expire September 30 and can be renewed on or after July 1.
On October 1, business tax receipts are delinquent and subject to penalties each month thereafter, with a maximum of 25 percent. To renew, cancel, or update a business tax account, use BTExpress.
If you are regulated by state or county agencies, a copy of the documents verifying compliance may be required prior to renewing your Business Tax Receipt online. This documentation can be sent to our office via email to [email protected] or you may fax it (813) 612-6748. After we have received a copy of your current certification or licensure and updated our records, we can enable the online payment option for your business tax account.
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 account using BTExpress.
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.
Business Tax Exemptions
The following are entitled to an exemption from a business tax receipt fee:
- A veteran of the United States Armed Forces who was honorably discharged upon separation from service, or the spouse or unremarried surviving spouse of such a veteran
- The spouse of an active duty military service member who has relocated to the county or municipality pursuant to a permanent change of station order
- A person who is receiving public assistance as defined in Florida Statute §409.2554
- A person whose household income is below 130% of the federal poverty level based on the current year’s federal poverty guidelines as determined by the U.S. Department of Health & Human Services
- A person who is 65 years of age or older who uses less than $1,000 of their capital investment and does not have any more than one employee or helper in connection with the business or occupation
- A person who is physically incapable of manual labor, who uses less than $1,000 of their capital investment, and does not have more than one employee or helper in connection with the business or occupation
- A person who is a widow/widower with minor dependents(s), uses less than $1,000 of their capital investment, and does not have more than one employee or helper in connection with the business or occupation
Applicants for exemptions must provide proper documentation in order to qualify for the exemption. Please see the forms page for the applications and required documents.
The following are not required to have a business tax receipt:
- Business owners engaged in selling of farm, aqua cultural, grove, horticultural, floricultural, tropical piscicultural or tropical fish farm products, or products manufactured from them when such products were grown or produced by the business owner
- Persons practicing religious tenets of any church
- Any charitable, religious, fraternal, youth, civic, service, or other such organization when the organization makes occasional sales or engages in fundraising projects when the projects are performed exclusively by the members and the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth civic and service activities of the organization.
- College and high school students who have been given approval from the athletic association or authority of their school to sell pennants, badges, insignia and novelties of their school
- Fishermen who have a fresh or salt water fish dealer’s license and are selling or disposing of fish caught or acquired by them. The dealer must be selling directly to the consumer from vehicles within the county in which the fish were caught or acquired by the dealer
Note: Businesses who sell or make alcoholic liquor or operate gaming devices are not entitled to any exemptions.