Follow the steps in the HOW TO GUIDE for the Local Business Tax Receipt to apply for a new LBTR or renew your existing LBTR. The following documents are required to be submitted digitally as part of this process:
A. COPY OF CERTIFICATE OF USE (CU), IF APPLICABLE
- Individual professionals will submit a copy of the affiliated general business' CU, along with a letter acknowledging the professional's use of the CU and whether there have been any changes to the space since the issue date that would require the issuance of a building permit.
- Subtenants may submit the Owner/Tenant CU, along with a letter acknowledging the use of the CU by the subtenant and whether there have been any changes to the space since the issue date that would require the issuance of a building permit.
B. FICTITIOUS NAME REGISTRATION
A copy of current registration issued by the State must be provided by owners conducting a business under a name other than their own; OR a signed, written statement setting forth the reason the applicant or new owner need not comply with the Fictitious Name Act.
Fictitious Name Registration not required:
- When the applicant is a licensed attorney forming a business for the practice of law in the State of Florida.
- When the applicant is registered with the Department of Business and Professional Regulation and their licensing board has not imposed requirements for the registration as a fictitious name.
- When the applicant is a corporation, partnership or other legal entity filed or registered and in good standing with the Division of Corporations and is not transacting business under any other name.
- When the applicant is a federally chartered corporation and is not transacting business under any other name.
- If the name(s) (first and last) of the owner(s) is/are included in the business name. Example: Susan Brown's Flower Shop is not required to register. Susan's Flower Shop must register.
C. COPIES OF ANY ACTIVE STATE CERTIFICATE, REGISTRATION, OR LICENSE
First-time applicants for the practice of any profession regulated by the Florida Department of Business and Professional Regulation or any board or commission thereof must present copies of their active state certification, registration or license.
D. FEDERAL EMPLOYER IDENTIFICATION (EIN) OR SOCIAL SECURITY NUMBER
Business owners may complete the Internal Revenue Service Form SS-4 in order to acquire an employer identification number (EIN), which is a number assigned to employers, sole proprietors, corporations, partnerships, etc, for tax filing and reporting purposes. The EIN is required if your business is either a:
(I) State Corporation; or
(II) Sole Proprietor with: (i) employees; (ii) Keough Plan; and (iii) Excise Tax
For more details, call the IRS at 800-829-1040, or visit the IRS online at www.irs.gov.
If the business is not required to obtain a Federal Employer Identification Number (EIN), an individual business owner can use their own Social Security Number for tax reporting purposes.
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