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Local Business Tax Receipts

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1. What is a local business tax receipt?

The method by which the City Council grants the privilege of engaging in or managing any business, profession or occupation within its jurisdiction.

2. Why do I need a professional tax receipt?

Any profession regulated by the Department of Business and Professional Regulation, or any board or commission thereof, the Florida Supreme Court, the Florida Department of Insurance, or the Florida Department of Banking and Finance, must exhibit an active state certificate, registration, or license, or proof of copy of the same.

3. Who must have a local business tax receipt and professional tax receipt?

Any person who maintains a permanent business location or branch office within the City, for the privilege of engaging in or managing any business, profession or occupation within the City. After receiving your local business tax receipt from the City you must obtain one from Orange County.

4. How much are business tax receipt fees?

Registration Fees

Type	Fee
Residential (Home-Based Business)	$10
Non-Residential ( 0 to 1,000 Square Feet)	$25
Non-Residential ( Over 1,000 Square Feet)	$35

Business Tax Receipt Fee (Per Year)

The fee for October through September is $154.26. Prorated quarterly:

Month	Fee
January	$115.70
April	$77.13
July*	$38.56

Professional Local Business Tax Receipt Fee

The professional local business tax receipt fee is $15.43. This is the fee per person in a Maitland business who needs a  license or certification to perform their job duties (see City Code section 9-14.1.)

5. What are the due dates and penalties for business tax receipt invoices?

The State of Florida has established the tax year as October 1 through September 30. Invoices for the next tax year are mailed the last week of June and are due September 30 or the next business day thereafter, should September 30 fall on a weekend. Penalties are then added as follows:

Payment Date	Penalty Due
Paid on or After October 1	Additional 10% Penalty Due
Paid on or After November 1	Additional 5% Penalty Due (15%)
Paid on or After December 1	Additional 5% Penalty Due (20%)
Paid on or After January 1	Additional 5% Penalty Due (25%)
Paid February 1 through February 28	Additional $250 Penalty Due (In Addition to the 25% Penalty). Further action may be taken through Code Enforcement for any operating business that fails to pay after this point.

Failure to receive an invoice is not a valid reason for nonpayment of your local business tax.

6. How do I know if my location is in the city limits of Maitland?

Please visit the Orange County Property Appraiser’s website to search for your location address. Some locations with a Maitland mailing address are actually in Seminole County and not part of the City of Maitland. If your location is not in the City of Maitland, you will need to contact the appropriate taxing authority for your location to obtain a local business tax receipt.

7. I work from my home, do I need a local business tax receipt?

Yes, any business that is in the city must have a receipt.

8. Customers don’t visit my business location, or I don’t sell goods directly to customers, do I need a local business tax receipt?

Yes, every business entity listed with the State of Florida that is located in the City of Maitland needs to obtain a local business tax receipt. This includes corporate entities that have been set up as holding/investment/"pass-through" entities.

9. I don’t consider my legal entity to be a “business” – property or other assets are owned under that legal name. Do I need a local business tax receipt?

Yes, every business entity listed with the State of Florida that is located in the City of Maitland needs to obtain a local business tax receipt. This includes corporate entities that have been set up as holding/investment/"pass-through" entities.

10. How do I apply for a local business tax receipt?

For local business tax receipt information, send an email to btr@itsmymaitland.com or call 407-539-6213. Application for a local Business Tax Receipt are made through the Online Permitting website:  www.itsmymaitland.com/btr

11. How long will it take to get my local business tax receipt after I have paid for it?

The applications go through an approval process and may take up to two weeks to process. Please check with the Planning and Zoning Department by calling 407-539-6215 to verify that your business is an approved use for your zoning location prior to completing the application.

12. I have just moved to Maitland, will I need a Maitland local business tax receipt?

Yes. You will need to obtain a receipt from Maitland and from Orange County. Please notify your previous city and county that you have moved.

13. After I receive my Maitland tax receipt, will I need any other tax receipts?

Yes, you will need to obtain an Orange County local business tax receipt after you have your Maitland tax receipt. You may call 407-836-5650 or visit the Orange County Tax Collector’s website for more information.

14. I was recently notified that I needed to obtain a local business tax receipt, but my business was already operating. Do I need to pay for previous years?

Yes. You will be responsible for payment of up to three previous years’ business tax, plus the current year. After obtaining your Maitland business tax receipt, Orange County may also require payment of previous years’ taxes.

15. Do I have to display my local business tax receipt?

Yes. Your business tax receipt(s) must be displayed conspicuously at the place of business so that it is visible to the public. It must be available for inspection. When not operating from a fixed place of business the person shall keep the business tax receipt upon his/her person at all times while engaging in the business, occupation, or profession for which it is issued.

16. What is a fictitious name and do I need one?

If your business will use any name other than the owner’s legal name or a properly registered corporate name, a fictitious name (also referred to as a D/B/A) must be registered with the state. Each D/B/A will need a receipt. Additional information is available from the Florida Department of State Fictitious Name Registration:
P.O. Box 1300
Tallahassee, FL 32302

You may visit the Division of Corporations website or call them at 850-245-6058.

17. I am over 65, am I exempt?

Persons 65 years of age or older, with not more than one employee or helper, and who use only their own capital, not in excess of $1,000, may engage in any business or occupation in counties in which they live without being required to pay a business tax. Proof of the right to the exemption shall be made. Any person entitled to the exemption shall upon application and furnishing of the proof will be issued a receipt.

18. Are non-profit organizations exempt?

A charitable non-profit with a copy of their 501C3 letter from the Internal Revenue Service is exempt from the tax, but not from registering with the City. Please note that not every not-for-profit corporation meets the criteria to be exempt from tax. Further information can be found in the City’s Code of Ordinances Section 9 - 1.