Local Business Tax
The Board of County Commissioners of Columbia County requires a Local Business Tax for anyone providing merchandise or services to the public. The Tax Collector issues these Business Tax Receipts on behalf of the Board of County Commissioners.
It is the responsibility of the person or business to be sure that all local, state and federal laws and regulations have been complied with, in regards to their particular business. It may also be the responsibility of the person or business to apply for a fictitious name. Fictitious Name applications can be obtained from our office or by following the link to the Sunbiz website.
Those businesses that locate within the city limits of Lake City may also be required to hold a city business tax receipt. Please contact the City of Lake City at 386-752-2031 for more details.
Local Business Tax fees vary depending on the nature of the business or occupation. The number of employees, equipment and seating capacity are a few variables that may be included in the cost factor.
Local Business Tax is renewed annually in August and September. The Business Tax Receipt is valid through September 30th of the following year. New Business Tax Receipts are issued any time during the year and are prorated April 1st, at which time half-year fees apply. Failure to renew a Business Tax Receipt will subject the business to delinquent fees of up to 25% of the Business Tax Receipt fee. Failure to hold a current Business Tax Receipt could result in the closure of the business by the appropriate authority.
It is the responsibility of the business owner to report to the Tax Collector a change of address, name change, ownership transfer or business closure.
Please contact the Columbia County Tax Collector's Office at 386-758-1077 for more information.