Business Tax Services
The Business categories listed below do not encompass all business types subject to payment of a business tax. For a complete list of categories, definitions and requirements, please click on the Hillsborough County Ordinance 95-04.
Types of Professional & Business Licenses
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Retail Store
A retail establishment at a specific physical location where goods or products are sold to consumers.
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Retail Sales
A mobile vendor selling goods or products to consumers.
Business owners are responsible for obtaining any necessary licenses, permissions or permits that may be required to use the property from which they will sell their goods.
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Restaurant
A public eating establishment at a specific physical location, whether operated in conjunction with some other line of business or not, except dining rooms in licensed public lodging establishments.
Business owners must first obtain appropriate licensure from the Hotel and Restaurant Commission. Proof of state licensure must be presented at time of business tax receipt issuance.
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Mobile Food Vendor
A mobile public eating establishment. Dependent upon type of food being prepared, you must first obtain appropriate licensure from either the Hotel and Restaurant Commission or Florida Department of Agriculture and Consumer Services.
Proof of state licensure must be presented at time of business tax receipt issuance. Business owners are responsible for obtaining any necessary licenses, permissions or permits that may be required to use the property from which they will be operating.
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Contractor
Persons who contract or subcontract to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or engages in the business of construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains.
To evaluate whether the scope of work you perform necessitates obtaining a contractor license from the Florida Department of Business and Professional Regulation (DBPR), please consult Hillsborough County’s Development Services’ License Comparison information and their FAQs.
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Handyman
Hillsborough County Tax Collector’s office does not issue a business tax receipt with the description of Handyman. Florida State Law requires certain construction work to be performed only by a licensed contractor. If a handyman is not a licensed contractor, he/she may only do certain non-structural tasks.
While most of the work performed in this category may require a state license, there are some tasks which do not necessitate a license such as:
• Pressure Washing
• Small Appliance Repair
• Carpet Installation
• Vinyl Flooring InstallationConstruction Industry Licensing Board – Click here for more information: FL Department of Business & Professional Regulations
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Professional
Persons engaged in the practice of any profession, who offer their service either directly or indirectly to the public for a consideration, whether or not such an endeavor be regulated by law.
Some professions are regulated by various state agencies (i.e. Attorney, CPA, Doctor) and require additional state licensure.
Proof of state licensure must be presented at time of business tax receipt issuance. Professionals who see clients in an office may also be required to pay a separate business tax for the office.
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Public Service
Persons engaged in any business in this county as owner, agent, or otherwise that performs some service for the public in return for a consideration (i.e. Auto Repair, Dry Cleaner).
Some public services are regulated by various state agencies and require additional state licensure or certification. Proof of state licensure or certification must be presented at time of business tax receipt issuance.