City of Winter Springs and Seminole County Local Business Tax

Who must pay the Business Tax?
Any person or business entity operating a business located in Winter Springs must obtain a Business Tax Receipt.  Anyone who provides merchandise or services to the public, even if only a one-person company or home-based business, must obtain the Business Tax Receipt in order to operate.  If the business location is within our city limits, the fees for Seminole County are included as well. 

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 cost, 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 Seminole County 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 not 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 of up to $50 on any Business Tax Receipt. Certain other restrictions apply.

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 $3.00.

A corrected business Tax Receipt will 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?
Please notify the City of Winter Springs your business is moving so we can deactivate your account.

What if I have multiple locations?

Businesses with multiple locations in Winter Springs are required to have a Business Tax Receipt for each location.


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 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 Winter Springs in writing, and provide the Business Tax Receipt account to be purged or deactivated.

Where can I renew my Business Tax Receipt?
 By Mail - Please return the renewal notice in the enclosed, pre-addressed envelope. Include your check or money order, in U.S. funds only, made payable to: City of Winter Springs, for the amount due. If you send one payment for multiple accounts, please provide all of the renewal notices.

  • In Person - You may pay at 1126 E SR 434, Winter Springs, FL.

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 a Field Compliance Officer.

When is a Business Tax Receipt required?
The Business Tax Receipt is required before a business begins operation.


When does the County Business Tax Receipt expire?
Annually, on September 30.


 When is a "Fictitious Name" filing required?

  • If you are using owner's first name, last name, initials or anything else besides the FULL name, that is considered a Fictitious Name (e.g. - D/B/A John's Enterprises). 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.

  • If you choose to register a fictitious name, you will need to provide the Fictitious Name Registration or the Articles of Incorporation at the time of application.

  • If you use your FULL name as the business name or your FULL name and an extension (e.g. - John Doe Enterprises), you will not need to register your business name with the state.

The county fees are included with your City of Winter Springs 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 407-475-1200 or 800-352-3671.

  • For an FEID number , contact the Internal Revenue Service at 800-829-1040 or for forms call 800-829-3676.

How long does it take to get a Business Tax Receipt?
Business Tax Receipts are issued within 48 hours, upon presentation of the application and all pertinent documentation.

How do I renew the Business Tax Receipt?
There are several convenient ways to renew your Business Tax Receipt:

  • By Mail - Please return the renewal notice in the enclosed, pre-addressed envelope. Include your check or money order, in U.S. funds only, made payable to: City of Winter Springs, for the amount due .

  • In Person - You may pay at 1126 E SR 434, Winter Springs, FL.

How do I register a 'Fictitious Name"? If you are using the owner's first name, last name, initials or anything else besides the FULL name, that is considered a Fictitious Name (e.g. - D/B/A John's Enterprises). 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.

  • If you choose to register a fictitious name, you will need to provide the Fictitious Name Registration or the Articles of Incorporation at the time of application.

  • If you use your FULL name as the business name or your FULL name and an extension (e.g. - John Doe Enterprises), you will not need to register your business name with the state.

How do I know whether my business is 'regulated' or 'not-regulated'?
"Regulated" businesses are defined as those requiring local, state, or federal licensing, regulation, certification or registration. Regulated businesses will be required to show proof of all required regulatory licenses prior to being issued a County Business Tax Receipt.