Florida does not issue a general state business licence. When people talk about a "Florida business license", they usually mean the Local Business Tax Receipt (BTR) issued by your county and city — plus a state tax registration and, for regulated professions, a licence from the Department of Business and Professional Regulation. This guide walks a new Florida LLC through each piece.
Step 1: Form the LLC on Sunbiz
Form the company first — local receipts and state licences are issued to the business. A Florida LLC is created by filing Articles of Organization with the Division of Corporations (Sunbiz). The state fee is $125: $100 to file plus $25 for the registered agent designation. See our Florida LLC guide for every step, then get your EIN from the IRS — it is free, and the county will ask for it.
Step 2: Local Business Tax Receipt (county and city)
Under Chapter 205 of the Florida Statutes, counties and cities charge a local business tax for the privilege of doing business in their area. The receipt you get — the BTR, formerly called an occupational licence — is what most people mean by a Florida business licence.
- County and city: inside a city you usually need both a city receipt and a county receipt, and most counties want the city one first.
- Miami-Dade: every place of business needs a county receipt, plus a city receipt inside a municipality; businesses in unincorporated Miami-Dade also need a Certificate of Use.
- Orange County / Orlando: cities such as Orlando and Winter Park issue their own receipt first; in unincorporated Orange County you need zoning approval. Orlando requires a receipt for every business in city limits, including home-based ones.
- Hillsborough County (Tampa): businesses in Tampa, Temple Terrace and Plant City need both city and county receipts. County fees depend on the type of business — for example $30 per location for a retail store.
- Broward: every business in the county needs a receipt, including home-based businesses and sole proprietors.
Timing: receipts run from 1 October to 30 September. Renewals go on sale on 1 July and must be paid by 30 September. Late renewal adds 10% for October and 5% more each month, up to 25%; operating without a receipt adds a 25% penalty. Fees depend on the county, city, type of business and often the number of employees, so check your local tax collector.
Step 3: Register with the Department of Revenue
If you sell taxable goods or services, register with the Florida Department of Revenue before you start — online, or with Form DR-1. There is no registration fee listed, and your certificate number is available online a few business days after you apply.
- Sales tax: the state rate is 6%, plus any county surtax.
- Reemployment tax (Florida's unemployment tax): you are liable once you pay $1,500 or more in wages in a quarter, or have an employee on at least one day in 20 weeks of a year. It applies to the first $7,000 of each employee's wages a year.
Step 4: State professional and industry licences
Regulated work needs a state licence on top of the local receipt. The Department of Business and Professional Regulation (DBPR) licenses, among others, contractors, electrical contractors, cosmetologists and barbers, real estate, CPAs, engineers, architects, home inspectors, hotels and restaurants, and alcoholic beverages and tobacco. DBPR's website has a "Do I need a licence?" tool. Medical professions are licensed by the Department of Health, and some businesses (such as health studios and telemarketers) register with the Department of Agriculture and Consumer Services.
Home-based businesses
Since 1 July 2021, state law (section 559.955, Florida Statutes) stops cities and counties from regulating a home-based business more strictly than other businesses. A home business can operate in a residential area if, broadly, no more than two employees or contractors who do not live there work on site, parking and traffic are no greater than for a similar home, the outside keeps its residential look and business use stays secondary to living there. A home business still pays the local business tax, so you still need a BTR.
Using a fictitious name (DBA)
If your LLC trades under a different name, register it as a fictitious name on Sunbiz. The fee is $50, the name must be advertised at least once in a newspaper in the county of your main place of business, and the registration lasts five years.
Keeping everything current
- Annual report: every Florida LLC files an annual report on Sunbiz between 1 January and 1 May. The fee is $138.75, and filing after 1 May adds a $400 late fee.
- Business Tax Receipt: renew every year by 30 September.
- Professional licences: renew on DBPR's or your board's own cycle.
A 2026 proposal to abolish local business taxes did not pass, so Business Tax Receipts are still required.
Checklist and costs
- Form your Florida LLC — $125 state fee (details).
- Get your EIN — free from the IRS.
- Get your city Business Tax Receipt (if you are inside a city), then your county receipt.
- Register with the Department of Revenue if you sell taxable goods or services, or once you hire.
- Obtain any DBPR or other state licence for your profession.
- File your annual report between 1 January and 1 May, and renew your BTR by 30 September.
Not sure which receipts and licences apply to you? Our business licence research service identifies every federal, state, county and city requirement for your Florida LLC, with forms and fees. Or start with the company: form your Florida LLC now.
General information, not legal advice. Business tax rates and licence rules are set by each county, city and agency and change over time — confirm with the issuing office before you apply. Checked October 2026.