SCHOOL
A 610000 LTD SCHOOL
HEALTHCARE
LTD HEALTHCARE RELATED ACTIVITY
ADV REG NURSE PRACTITIONER
AMBULATORY SURGICAL CENTER
HOME MEDICAL EQUIP PROVIDER
620270 MARRIAGE AND FAMILY THERAPIST
620280 MASSAGE THERAPY ESTABLISHMENT
620290
620295
PHYSICAL THERAPIST ASSISTANT
ART, ENTERTAINMENT, RECREATION
A 710000 LTD ART ENTERTAINMENT RECREATION
B 710010 AMUSEMENT ATTRACTION RIDES
B+ 710030 ATHLETE AGENT
CIRCUS
EXTREME ENTERTAINMENT
FAIR
GRAPHIC ENTERTAINMENT
SPECIAL EVENT
710160 VARIETY PROGRAM
ACCOMODATIONS, FOOD SERVICE
LTD ACCOMODATION OR FOOD SERVICE
FOOD MOBILE VENDOR PRE PACKAGED
FOOD MOBILE VENDOR PREPARED FOOD
LODGING STR RESORT DWELLING
LODGING STR RESORT DWELLING MGR
LODGING STR ROOMING HOUSE
RECREATIONAL VEHICLE PARK
OTHER SERVICES
A 810000 LTD OTHER SERVICES
B 810005 DRY CLEANER LAUNDRY SERVICE
B 810030 LAUNDRY FACILITY
B+ 810040 MOTOR VEHICLE REPAIR AUTO PAINT
B+ 810050 MOTOR VEHICLE REPAIR GARAGE
B+ 810060 PEST CONTROL SERVICE
B 810070 SEPTIC TANK SERVICE
B 810080 VEHICLE WASHING FACILITY
C
C
PUBLIC SERVICE
920000 LTD PUBLIC SERVICE
LOOKING FOR OTHER ACTIVITIES?
Applicants seeking a Class B Local County Business Tax
Receipt for activities licensed, certified, registered and/or
regulated by the state which are not found on this list may
do the following:
• Present a Florida license, certification, registration, etc.
• Refer to a comprehensive listing of Class B activities on
file with the Tax Collector’s Office at:
www.polktaxes.com/businesstaxes/code_detail.asp
EXEMPTION INSTRUCTIONS
To obtain an exemption, provide a signed written
request for the specific exemption you are
seeking. If documentation is required to be
submitted for the exemption, please attach the
required documentation with your written request.
See available exemptions in the next column.
* Consult Chapter 205 of the Florida Statutes and Polk
County Ordinance Number 09-070 for more details.
EXEMPTION INSTRUCTIONS
To obtain an exemption, please complete section 10 of the
application. If documentation is required to be submitted for
the specific exemption, please attach the required
documentation with your written request.
* Consult Chapter 205 of the Florida Statutes and Polk County
Ordinance Number 09-070 for more details.
AVAILABLE EXEMPTIONS
SENIOR CITIZEN (Receipt Issued - No Charge) - This exemption is
available to sole proprietors (individuals) upon providing personal
identification indicating the applicant is sixty-five (65) years of age or
older.*
DISABLED PERSON (Receipt Issued - No Charge) - This exemption is
available to those living in sole proprietors (individuals) upon providing
personal identification indicating they live in Polk County and one or more
of the following items: A disabled person parking placard; vehicle
registration renewal notice indicating disable person tag; disable person
property tax exemption; disabled person hunting license; disabled person
fishing license; and/or certification from a reputable physician stating that
the applicant is disabled.*
WIDOW(ER) WITH MINOR DEPENDENT(S) (Receipt Issued - No
Charge) - This exemption is available to sole proprietors (individuals) upon
providing personal identification, proof of a deceased spouse, and at least
one minor dependent (child under the age of eighteen). *
WIDOW(ER) DECEASED DISABLED VETERAN (Receipt Issued - No
Charge) - This exemption is available to sole proprietors (individuals) who
can demonstrate they are the unremarried spouse of a deceased disabled
veteran of any war in which the U.S. Armed forces participated.*
HONORABLY DISCHARGED VETERANS (Receipt Issued - No Charge)
- This exemption is available to a veteran of the United States Armed
Forces who was honorably discharged upon separation from service, or
the spouse or unremarried surviving spouse of such a veteran upon
providing Honorable Discharge Certificate or DD214 form.*
ACTIVE DUTY MILITARY SPOUSE (Receipt Issued - No Charge) This
exemption is available to the spouse of an active duty military service
member who has relocated to Polk County pursuant to a permanent
change of station order upon providing a copy of the Change of Station
order.*
INCOME ASSISTANCE BASED (Receipt Issued - No Charge) - This
exemption is available to low-income individuals who are receiving public
assistance, as defined under F.S. 409.2554 as money assistance paid on
the basis of Title IV-E(adoption assistance) and Title XIX of the Social
Security Act (Medicaid), temporary cash assistance, or food assistance
benefits upon providing a copy of the award letter.
INCOME BASED (Receipt Issued - No Charge)
This exemption is available to individuals or a person whose household
income is less than 130 percent of the federal poverty level based on the
current year’s federal poverty guidelines upon signing the sworn statement
as to income status.*
Note: For current Federal poverty guidelines visit www.federalregister.gov.
EXEMPT INDIVIDUALS WITH MAJORITY BUSINESS INTEREST
(Receipt Issued - No Charge) - This exemption is available to honorable
discharged veterans, active duty military spouses, and low income
individuals who own a majority interest in a business with fewer than 100
employees upon providing documentation in support of the exemption
category and number of employees.*
Note: Exemptions generally do not apply to those who sell intoxicating
liquors, etc. or those who operate gaming devices. Also the local county
business tax receipt issued with an exemption will indicate exempt status
and are not transferrable.
LOCAL BUSINESS TAX RECEIPTS ARE NOT
NEEDED FOR THE FOLLOWING ACTIVITIES
BONA FIDE EMPLOYEE (Receipt Not Required) - An individual
who is only an employee of a business operating in Polk County is
not required to obtain their own local business tax receipt. Note:
State licensed real estate broker associate or sales associate are
considered employees.*
AGRICULTURAL (Receipt Not Required) - All farm, grove,
horticultural, floricultural, tropical, piscicultural and tropical fish farm
products manufactured therefrom shall be exempt from all local
county business taxes when the same is being offered for sale or
sold by the farmer or grower producing said products.*
RELIGIOUS (Receipt Not Required) - Generally no local county
business tax receipt is required for practicing the religious tenets of
any church.*
CHARITABLE (Receipt Not Required) - Generally no local county
business tax receipt is required of any charitable, religious,
fraternal, youth, civic, service, or other such organization non-profit
or not-for-profit activities.*
YOUTH (Receipt Not Required) - All persons eighteen (18) years
of age or younger or those persons less than twenty (20) years of
age who are enrolled full-time in a daytime high school program in
Polk County and who are acting as a sole proprietorship with no
persons in their employment shall be exempt from the provisions of
this Ordinance.*
810008 FIREWORKS
810010 FORTUNE TELLER