Local business tax receipts expire September 30 and may be renewed on or after July 1. Those receipts not renewed by September 30 shall be considered delinquent and subject to a delinquency penalty of ten (10) percent for the month of October, plus an additional five (5) percent penalty for each month of delinquency thereafter until paid; provided that the total delinquency penalty does not exceed twenty-five (25) percent of the business tax receipt fee. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30.

If the business tax remains unpaid after December 1, the Tax Collector shall be entitled to a ten dollar ($10.00) collection fee cost, which shall be collected from the delinquent taxpayers at the same time of payment of receipt and penalty.

October 1 = 10% penalty

November 1 = 15% penalty

December 1 = 20% penalty + $10.00 collection fee

January 1 = 25% penalty + $10.00 collection fee

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Click here to view Florida State Statute 205.053 Business tax receipts; dates due and delinquent; penalties.