If your business is located within the City of Largo, you are required to obtain a City of Largo Business Tax Receipt. The fees for a Business Tax Receipt vary depending on the type of business, but fees are typically based upon the type of business and square footage of the space the business occupies. Business Tax Receipts are valid October 1 – September 30 of each year.
Review some of the frequently asked questions regarding Business Tax Receipts.
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What is a Business Tax Receipt?
A Business Tax is a tax paid to the City for the privilege of engaging in or managing any business, profession or occupation within City limits.
How much does a Business Tax Receipt Cost?
Each business type is identified and given a 4 digit Standard Industrial Classification (SIC) code based on the type of business operating at a given location. Some businesses, for example, gas stations and grocery stores, may have multiple SIC classifications resulting in additional fees. To determine the cost of the Business Tax Receipt the classification code is cross referenced with the City of Largo’s Code of Ordinances Business Tax Receipt fee Schedule (Sec.22-114). To review the list of business classification codes visit siccode.com. The City's Business Tax Receipt fee schedule is available for download.
Is your business run from home?
If your are operating out of a home based location within the City of Largo, you must complete an Application/Affidavit for Home Office of Convenience (HOC).
There is a one time application fee of $10 and an annual fee each year of $52.
For a complete set of Rules and Regulations pertaining to Home Offices in Largo, please review the Comprehensive Development Code.
Is your business run from a commercial location?
All businesses located in commercial locations must obtain both a Certificate of Occupancy (CO) and Business Tax Receipt prior to opening or conducting business within the space. To obtain a CO first:
Do you have a residential rental unit?
All residential rental units rented for seven months or more are required to obtain a Business Tax Receipt. An Application for Rental Units must be completed, along with state licensing if applicable. Residential rents are charged $6/unit.
Short Term rental units (single family homes, duplexes, triplexes, or quad-plexes rented for 30 days or less) are not considered to be permanent business operations in the City and are, therefore, not required to obtain a BTR. However, short term rental units are required to comply with the City’s short term rental ordinance and may be required to adhere to additional requirements prescribed by the state, including state licensure and state sales tax. For more information on the City’s short term rental ordinance, visit Largo.com/ShortTermRentals.
Are you going to be a vendor at a local event? Bringing your business to service a client in the City of Largo?
Any business not physically located in Largo but that is conducting business within the city limits of Largo must first register with the City.
A completed Business Tax Application, proof of Business Tax from the jurisdiction your business is based out of, along with a $10 fee are required to register. Please note, if the jurisdiction your business is located out of does not require Business Tax then proof of any county/state licensing would be required.
Are you a solicitor?
Solicitors are allowed in the City of Largo provided they can comply with all City Codes and Ordinances. Article III Sec. 7-214 through Sec. 7-222.
You must first obtain a Solicitor Registration prior to engaging in any soliciting activities
To register, a background check will need to preformed by the Pinellas County Clerk of Court and provided, along with 2 copies of a passport sized photo of applicant, and a completed Solicitor Application, along with $10 fee. The Solicitor Application will be reviewed by the City of Largo Police Department and must be approved prior to issuance.
What do you need to apply for a Business Tax Receipt?
All businesses (commercial or home based) will need to submit a completed business tax application, a copy of your Sunbiz registration of fictitious name or entity name if you are doing business as something other than your first and last name, and all applicable county or state licensing.
Where do you apply?
All applications for business tax receipt are to be applied for in person at City Hall, located at 201 Highland Ave NE Largo, FL 33779.