Florida Division of Corporations (entity formation) / Florida Department of Revenue (sales tax registration) / County / City for local licenses
Step by Step
How to do it
Determine your business structure: sole proprietor, LLC, corporation, partnership
Register your business entity with the Florida Division of Corporations (for LLCs and corporations) at sunbiz.org - Florida's official business registration portal; file online; fast processing
Obtain an EIN (Employer Identification Number) from the IRS at irs.gov if forming an entity, hiring employees, or operating as a partnership
Register with the Florida Department of Revenue for a Florida Resale Certificate / Sales Tax Registration if you sell taxable goods or services - free to register at floridarevenue.com; required to collect and remit Florida sales and use tax
Obtain an Occupational License / Local Business Tax Receipt from your county (Florida counties issue "Business Tax Receipts" - formerly called occupational licenses); also check with your city/municipality for additional local permits
Check for industry-specific state licenses: contractors (DBPR), health professionals, real estate agents, cosmetologists, engineers, and many others require licenses through the Florida Department of Business and Professional Regulation (DBPR) - myfloridalicense.com
Renew entity annual report with Division of Corporations; renew local Business Tax Receipt annually
Details
What you need to know
Required Docs
Business name and type of activity
Florida business address (physical location)
Entity formation documents if LLC or corporation
EIN or Social Security number
Industry-specific certifications if applicable
Fee
LLC formation: $125; corporation: $70; annual report: $138.75 (LLC), $138.75 (corporation); Local Business Tax Receipt: varies by county and business type ($25-$500+); sales tax registration: free; DBPR professional licenses: varies by profession
RENEWAL: Entity annual report due by May 1 each year; Local Business Tax Receipt: annual renewal by September 30; DBPR licenses: biennial
ONLINE OPTION: Yes - sunbiz.org (entity formation and annual reports); floridarevenue.com (sales tax); myfloridalicense.com (DBPR professional licenses); county websites vary
WHERE TO GO: Florida Division of Corporations - sunbiz.org; Florida DOR - floridarevenue.com; DBPR - myfloridalicense.com; County Tax Collector (Business Tax Receipt); City/Municipality for local permits
Online Option
Yes - sunbiz.org (entity formation and annual reports); floridarevenue.com (sales tax); myfloridalicense.com (DBPR professional licenses); county websites vary
Where to Go
Florida Division of Corporations - sunbiz.org; Florida DOR - floridarevenue.com; DBPR - myfloridalicense.com; County Tax Collector (Business Tax Receipt); City/Municipality for local permits
County-specific variations apply
Florida counties (all 67) issue Business Tax Receipts (BTRs) - previously called occupational licenses; fees and requirements vary by county and business type. Many cities also require separate municipal business licenses in addition to the county BTR. If your business is in an unincorporated area, only the county BTR is required. In incorporated areas, both county and city BTRs may be needed. Verify with your specific county Tax Collector and city/municipality.
Florida Notes
Important state-specific details
Florida Business Tax Receipt (BTR): county-level license required for most businesses operating in Florida; issued by the County Tax Collector; typically renews by September 30 annually.
Florida LLC annual report: $138.75 due by May 1 - late filing penalty: $400 additional; failure to file results in dissolution.
Florida sales tax: state rate 6%; most counties add 0.5-1.5% local surtax; total rates typically 6.5-7.5%.
Florida has NO state income tax on individuals - a major business advantage; however, corporations pay Florida corporate income tax (5.5%).
DBPR (Department of Business and Professional Regulation): oversees 100+ professions - contractors (CILB), real estate, cosmetology, restaurants, hotels, etc.; myfloridalicense.com.
Florida Registered Agent: all LLCs and corporations must designate and maintain a Florida Registered Agent at all times.
DBA (Fictitious Name): if operating under a name other than your legal name, register a fictitious name with the Florida Division of Corporations at sunbiz.org; $50 fee.