Effective June 30, 2017, the City of Tallahassee repealed the requirement for obtaining a Business Tax Certificate for businesses that are located or operate within the city limits of Tallahassee. While there will no longer be a requirement to contact the Treasurer-Clerk's office to obtain a Business Tax Certificate you may still need to contact one or more of the following State or Federal departments prior to operating your business:
State and Professional Business Licenses
Close to 200 job categories/professions require a state license from the Department of Business and Professional Regulation. In addition, more than 100 businesses require a license, permit or registration from the Florida Department of Agriculture and Consumer Services. Costs vary depending on the profession; applicants must meet established criteria to be licensed. Health-related professions and businesses are licensed and regulated by the Florida Department of Health.
Beverage Licenses
Businesses in Florida that sell alcoholic beverages must apply for a beverage license through the Florida Department of Business and Professional Regulation. Fees are based on types of beverages sold or served. Retailers and wholesalers of beer, wine or liquor are subject to federal occupational tax and must register with and obtain a control number from the U.S. Department of Treasury.
Health Permits and Licenses
These are required for public lodging and public food service businesses and are available from the Florida Division of Hotels and Restaurants. Licenses for retail food stores, food processing plants and food storage/distribution businesses may be obtained from the Florida Department of Agriculture and Consumer Affairs.
Retail Establishment Licenses
Licenses are required by the Florida Office of Financial Regulation for any business financing the sale of goods or services sold by installment contract or revolving charge account to a retail buyer. The following are also subject to licensing and regulation: collection agencies, consumer finance companies, mortgage brokers, securities dealers and investment advisors, and mortgage business schools.
Environmental Regulations
Permits are required for any business that is an actual or potential polluting source; for other businesses, one-time construction permits and renewable operating permits may also be required. Permitting is mandated for such activities as dredge and fill, storm water construction, water treatment, sewage treatment and drainage well construction. Apply through the Florida Department of Environmental Protection.
Sales Tax and Resale Certificates
The State of Florida requires all retail stores and some other businesses to collect sales tax. This will also allow your business to buy items tax free that will later be resold. You may apply through the Florida Department of Revenue for these certificates.
Workers Compensation
Companies with four or more employees must pay into a state fund that compensates workers who are injured on the job. In construction businesses, the rules that apply are stricter. Contact the Compliance Division of Workers' Compensation for more details.
Federal Taxes
There are several requirements businesses with employees must adhere to as required by the Internal Revenue Service. These include Federal Income Tax Withholding, Social Security and Unemployment Tax. You may visit the IRS' website for more information on these federal taxes.