Business Taxes & Certificate of Use

 

A Business Tax Receipt (aka Occupational License) is required if you offer the sale of goods or services to the public. A separate Business Tax Receipt shall be obtained for each place of business whether located in a commercial or residential district. Home businesses are allowed in the City provided your residence is used strictly for sending/receiving mail, phone-related activities and/or bookkeeping work. Any business that employs people other than residents of the home or attracts customers or vehicular traffic is not permitted. Check with the Business Tax Receipt Division before starting any business in the City. A Certificate of Use is required for commercial locations.

Frequently Asked Questions Business Tax Receipt Applications Starting a Business

  

Frequently Asked Questions

 

What is an Business Tax Receipt (aka Occupational License?)

A Business Tax that is levied on each business, occupation, or profession for the privilege of engaging in or managing any business, occupation, or profession within the City limits. A business will actually receive a Business Tax Receipt and not a license after the tax has been paid. 

 

How to apply for a Business Tax Receipt?

You may apply for an Business Tax Receipt between the hours of 9:00 am and 4:30 p.m. Monday through Friday, in the Development Services Department, located on the second floor of City Hall at 2 S. Orlando Avenue, Cocoa Beach.

 

What is the cost of a Business Tax Receipt?

The cost of a Business Tax Receipt will vary, depending on the type of business or service provided. There is a non-refundable application fee of $10.00; this fee is charged at the time of the original application.

 

Where can I obtain an application for an Business Tax Receipt?

Click here

  

What information will be required?

Business owners will need to provide the applicable information on a pre-printed Business tax receipt application:

- Applicant/Owner Name

- Business Name

- Business Mailing Address

- Business Phone and Emergency Contact Number

- Type of Business

- Business Description

- Social Security Number or Employee Identification Number

- Fictitious Name Registration or Articles of Incorporation

- Any State License/Registration Number and Expiration Dates

- Any Professional Certifications

- Type of Insurance (if applicable)

- Retail Business Inventory

- Hotel/Motel License Number

- Number of Units (if rental property or hotel/motel)

 

Where are the City's licensing requirements and license fees noted in the City's rules?

Chapter 13 of the City Code of Ordinances specifies the requirements for licenses.

  

For questions regarding Business Tax Receipt, please call the Development Services Department at:  (321) 868-3298, or fax inquiry to: (321) 868-3378 or e-mail; occlicense@cityofcocoabeach.com.

 

Notice: Operating a business from any location within the City requires a Business Tax Receipt (aka Occupational License.)

 


STARTING A BUSINESS IN COCOA BEACH

There may be other start-up requirements that your business must comply with. It is the responsibility of the business owner to insure that all of the start-up requirements are met.

REQUIREMENTS CONTACT
Incorporation Plan to do business as a corporation?  Secretary of State, Corporate Information Department (850) 245-6058 www.sunbiz.org.
Business Name  If your business does not operate as a corporation, you plan to run your business under a name other than your own full name, register the business with a "fictitious" name. Secretary of the State (850) 245-6058  www.sunbiz.org.

 
City License If your business is in Cocoa Beach, you'll need to obtain a Business Tax Receipt (aka Occupational License) from the City and Brevard County.   City Hall, Development Services Department, Occupational Licenses (321) 868-3298     

Brevard County Tax Collector's Office (321) 454-1413 http://www.brevardtaxcollector.com/taxcol3.htm

County License If your business is outside the City, but inside Brevard County, you will need a  Business Tax Certificate from the County (occupational license.)

Brevard County Tax Collector's Office (321) 454-1413 http://www.brevardtaxcollector.com/taxcol3.htm

State License The State of Florida requires businesses in more than 50 regulated professions, from pharmacists to barbers, to obtain special licenses or certificates.  State Department of Business and Professional Regulation (850) 487-1395  www.myflorida.com/dbpr/
Sales Tax Certificates The State Florida requires retail stores and other businesses to collect sales tax. Businesses must apply for a sales tax certificate. State Department of Revenue (850) 487-9750 www.myflorida.com
Corporate Income Tax Corporations in Florida must pay State corporate income tax. State Department of Revenue (1-800-352-3671) www.myflorida.com
Personal Property Tax   Brevard County taxes the personal property of businesses (for items such as business equipment.) Brevard County Property Appraiser (321) 633-2000   http://www.brevardpropertyappraiser.com/
Employee Tax Information If you hire employees, payroll tax must be withheld. Internal Revenue Service at (850) 942-8995 or (1-800-829-1040) www.irs.gov/ 
Employer Identification Number All businesses, except sole proprietorships with no employees, must register for a federal identification number. Internal Revenue Service (1-800-829-1040) www.irs.gov/
Federal Income Tax Withholding and Social Security Tax Employers must withhold from  employees salaries for federal tax and pay for Social Security.  Internal Revenue Service (1-800-829-1040) www.irs.gov/
Federal Unemployment Tax: Most businesses with one or more employees must contribute to a federal fund that pays for unemployment insurance to workers who  have been laid off.  Internal Revenue Service (1-800-829-1040) www.irs.gov/
 
State Unemployment Tax Businesses must also pay into a State fund that pays unemployment insurance.  Department of Revenue (1-800-482-8293)
Worker's Compensation Companies with four or more employees must pay into a State fund that compensates workers who are injured on the job. In construction businesses, the rules that apply are stricter. State Compliance Division of Workers Compensation (850) 488-2713  www.fldfs.com/
Health Department Information:  People who open, own or operate restaurant, hotel, or other food service businesses need to comply with health regulations. State Department of Business and Professional Regulation (1-800-370-5170) www.myflorida.com/dbpr/ and the Leon County Health Department (850) 487-3162
Zoning:  Business owners must make sure that the business they want to conduct is permitted on the property that the business will be located. City of Cocoa Beach www.cityofcocoabeach.com Building Department (321) 868-3218or e-mail: occlicense@cityofcocoabeach.com  

 
New Employee Hire Reporting Requirements: Federal and State law requires employers to report all new/rehire employees who work in the State of Florida to whom the employer anticipates paying earnings. Employees should be reported even if they work only one day and are terminated. This reporting requirement is part of the Personal Responsibility and Work Opportunity Act of 1996.  Call (850) 656-3343 http://newhirereporting.com/fl-newhire
Department of Agriculture Various businesses are governed by the Florida Department of Agriculture. Starting a small business? Check with the Department of Agriculture (850) 488-2020 www.doacs.state.fl.us
 

 

 


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