A Local Business Tax (in accordance with Florida Statues, Chapter 205) is levied for the privilege of doing business in Belleair. Local Business Tax Receipts (formerly called Business Licenses) are valid for one year, starting October 1 and expiring September 30 of the following year.

All persons conducting business at a location based in Belleair are required to obtain a Business Tax Receipt prior to operation. Home-based businesses must comply with Section 74-311 of the Town Code.

Application Process - Now Online!

Prior to issuing a Business Tax Receipt, a business must meet all required conditions. Applications and supporting documentation are now submitted online. Please visit our online portal to create an account and submit your application. New business applications received after April 1st will have a prorated amount due of 50% of the annual tax amount.

Supporting Documentation Includes

• Fictitious name registration (DBA) and/or corporation registration: If transacting business under any name other than your legal name (required per F.S. 205.023 and 865.09)
• State license/certification for the profession (if applicable)
• Social security number documentation (required if using an SSN instead of an EIN for the Federal ID) See note below.

A Social Security Number or Employer Identification Number must be provided pursuant to F.S. 205.0535(6). This information should be uploaded under the secure file upload section of the application portal. Please review the Notice of Collecting Social Security Number for Government Purpose statement at the bottom of the application.

Rental Properties - Now Online!

If you own a property in Belleair and you are renting/leasing the property out to an individual or family, you are required to pay the Local Business Tax. Please note that the Town of Belleair does not allow any short-term rentals (less than seven months). Please review Ordinance 466 and the links below for additional regulations regarding rental properties.

Register your rental property via the following steps

1. Fill out an Application for Local Business Tax Receipt online. 
2. If using your Social Security Number on the application, please complete the applicable section online and submit supporting documentation. Please review the Notice of Collecting Social Security Number for Government Purpose statement at the bottom of the application. A Social Security Number or Employer Identification Number must be provided pursuant to F.S. 205.0535(6).
3. Fill out the Tenant Information Sheet online.
4. The yearly fee for rental properties is $100.00, which is established in Resolution 2011-16.

Renewals and Penalties - Now Online!

The renewal period for Local Business Taxes starts July 1 and runs through September 30. Renewal reminders are mailed late June/early July. It is the receipt holder’s responsibility to renew before the expiration date to avoid penalties. Renewals can be paid online, by mail, or in person. To pay online, please visit our online portal.

The tax for merchants, or those engaged in the sale of goods, is computed based on the inventory on hand as of the first day of the year for which the Business Tax Receipt is issued. Merchants can submit inventory amounts online during the renewal period. If submitting by mail, please download and complete the Merchant/Merchandising Inventory Affidavit annually for proper tax calculation.

Receipts not renewed by September 30 are delinquent and subject to applicable penalties. Additionally, any person who does not pay the required local business tax within 150 days after the initial notice of tax due, and who does not obtain the required Local Business Tax Receipt, is subject to civil actions and penalties. (F.S. 205.053(3))

Additional Resources

Belleair Code of Ordinances

Land Development Code and Businesses - refer to Chapter 54, Article II
Home Occupations (Home Based Businesses) - refer to Section 74-311
Tax Rate Information - refer to Resolution 2022-01

State Tax Requirements/Sales Tax

Florida Department of Revenue
(800) 352-3671

Federal Tax Requirements

Internal Revenue Service

Fictitious Name/Corporation

A business using a fictitious name must submit a copy of the current Certificate of Registration. Those using a corporate name must submit a copy of the corporation's current Certificate of Status from the State of Florida. The State requires a business to advertise all new business names. Contact the State of Florida for more information.

Florida Department of State
Fictitious Names: (850) 245-6058
Corporations:  (850) 245-6052