Do I need to go to the St. Lucie County Tax Collector's Office for a County Business Tax Receipt?
Yes, the business is required to hold both a city and county business tax receipt.
How can I find out if a business has a current business license?
Visit the Business Directory to see a searchable list of businesses that have current business tax receipts.
How do I close my business?
If you are no longer in business in the City of Port St. Lucie, complete the Business Closing Form(PDF, 126KB) so we may update your business account accordingly.
- If you closed or sold the business after the expiration date of the business tax term, you must renew the tax receipt for the current year and we will inactivate for future renewals.
- If you sold or closed the business prior to the expiration date of the current tax term, return the renewal notice or complete the Business Closing Form. If you sold the business, please note on the form when the business was sold and the name of the new owner.
How do I know whether my business is 'regulated' or 'non-regulated'?
"Regulated" businesses are defined as those requiring state licensing, regulation, certification, or registration. Regulated businesses will be required to show proof of all required regulatory licenses prior to being issued a City/County Business Tax Receipt.
How do I obtain a Sales Tax Number and/or a FEIN?
- For a Sales Tax ID, contact the Florida Department of Revenue at 772-429-2900 or 800-352-3671.
- For a FEID Number, contact the Internal Revenue Service at 800-829-1040 or for forms call 800-829-3676.
How do I obtain zoning approval?
It is the responsibility of all commercial businesses located in the City of Port St. Lucie to receive zoning approval before conducting business. To check zoning requirements for your location, complete the Business Tax Application Online.
How do I renew the Business Tax Receipt?
There are several convenient ways to renew your Business Tax Receipt:
- By Mail: Return the renewal notice and include your check or money order, in U.S. funds only, made payable to the City of Port St. Lucie, for the amount due.
- In Person: You may pay physically in person at Port St. Lucie City Hall, Building A, 121 SW Port St. Lucie Blvd, Port St. Lucie, FL.
- Online: Renew Business Tax Receipt Online
How long does it take to get a Business Tax Receipt?
Business Tax Receipts are issued upon receipt of payment providing all required documents have been received. In some cases, the application may require additional review time which may result in a longer processing time.
How much does a City of Port St. Lucie Business Tax Receipt cost?
Business Tax Receipt fees vary according to the type of service provided. Business Tax Receipt fees are established by ordinance by the City of Port St. Lucie City Council. New businesses applying for a Business Tax Receipt between April 1 and Sept. 30 of the calendar year shall pay one-half of the business tax fee.
A 2.35% service fee will be applied to the payment amount for all electronic transactions conducted in person, online or through the City's automated phone service. The City of Port St. Lucie does not receive any portion of the service fee.
I work from home, do I need a Business Tax Receipt?
If you are an employee working from home remotely, a business tax receipt is not required. Every home-based business in the city limits requires a business tax receipt.
Is it a violation if I do not obtain a business tax receipt?
It is a violation of the City Code to engage in or manage any business, profession, or occupation prior to obtaining a Business Tax Receipt. Read Sec. 111.15. - Tax receipt required.
What if I buy an existing business?
If you purchase an existing business, you will need to:
- Surrender the previous owner's current Business Tax Receipt.
- Complete an application and pay the transfer fee of $12.50 if no additional services or inventory were added.
- A corrected Business Tax Receipt must be issued.
If your occupation is regulated by the Department of Professional Regulations, State of Florida, or any other regulatory boards, you must present a corrected copy of the certification or registration, showing the changes before the Business Tax Receipt may be transferred.
What if I change locations?
What if I don't pay before October 1?
Florida Statutes provide that a late renewal must include a penalty of 10% for the month of October, plus an additional 5% penalty for each month of delinquency thereafter until paid, not to exceed 25% of the Business Tax. If you conduct business without a Business Tax Receipt, you will be subject to a penalty of 25% of the tax due plus additional penalties. In addition, operating without a Business Tax Receipt is a misdemeanor punishable by up to a $250 fine if not in compliance within 150 days of notice of the amount due.
What if I go out of business?
Notify the City of Port St. Lucie by mail, email businesstax@cityofpsl.com, or complete the Business Closing Form(PDF, 126KB) so your account will be deactivated.
What if I have multiple locations in the City of Port St. Lucie?
Businesses with multiple locations in the City of Port St. Lucie are required to have a Business Tax Receipt for each location.
What if I have questions about my Business Tax Receipt?
If you have questions about obtaining your Business Tax Receipt or about any of the documents required to obtain your Business Tax Receipt, email businesstax@cityofpsl.com or call 772-344-4356.
When does the Business Tax Receipt expire?
Business Tax Receipts expire annually on Sept. 30.
When is a "Fictitious Name" filing required?
If you use anything other than the owner's first and last names, that is considered a Fictitious Name. You will need to register with the Office of the Florida Secretary of State (1-850-245-6058 or www.sunbiz.org.) Corporations can be registered at this site as well.
When is a Business Tax Receipt required?
The Business Tax Receipt is required before a business begins operation.
Where can I get a Business Tax Receipt Application?
Business tax receipts can only be applied for online. Apply for a Business Tax Receipt Online.
Where should I display the Business Tax Receipt?
The Receipt must be displayed conspicuously at the place of business, visible to the public, and to the Business Tax Compliance Officer.
Who is exempt from the Business Tax?
Sections 205.162, 205.171, and 205.192, Florida Statutes provide certain exemptions from the Business Tax Receipt fee, such as:
- Charitable, religious, fraternal, youth, civic, service, or other such organizations, when the organization makes occasional sales or engages in fundraising projects, are generally exempt. Certain restrictions apply.
- Residents of the City of Port St Lucie who are permanently disabled, physically incapable of manual labor, widows or widowers with minor dependents and persons sixty-five (65) years of age or older - With no more than one employee or helper, and who use only their own capital, not in excess of $1,000.
- Permanent Florida resident, or their un-remarried widow or widower, who served in the U.S. Armed Forces during specified periods, was honorably discharged, and is disabled, from performing manual labor shall be entitled to an exemption. Certain other restrictions apply.
If your are exempt, fill out the Business Tax Receipt Fee Exemption Request Form(PDF, 144KB).
Who must pay the Business Tax?
- Any person or business entity operating a business located in the city limits of Port St. Lucie.
- Any person who provides merchandise or services, even if only a one-person company or home-based business.
- Any person who provides merchandise or services online.