Office of Joe G. Tedder, Tax Collector for Polk County, Florida
PO Box 2016 | Bartow, FL 33831-2016 | Tel. 863-534-4700 | Fax: 863-534-4735 | Email: BT@PolkTaxes.com
COUNTY LOCAL BUSINESS TAX ACCOUNT APPLICATION FORM
To be submitted July through September
SECTION
Application Instructions: Please print. Enter all required information. Once completed, follow payment instructions at the bottom of page 2.
Note: Tangible Personal Property information and the telephone number and email address provided in this application are recorded on behalf of the Property Appraiser as part of the applicant’s
tangible personal property tax return (required under F.S. 193) and are not subject to a regular public records request. Applicants can have their telephone number and email address made
available to the public by checking the applicable box provided. Social Security (SSN) or Federal Employment Identification (FEIN) Number is required under F.S. 205.0535 (5). SSN and FEIN
are not subject to regular public record requests.
1. Name of Applicant (Owner or Principal): Enter the legal name of the owner or principal of the business making application.
First M. Last Sur.
2. Business Entity Type & Name: Check one Business Entity Type and enter the Legal Name of the Business where applicable.
Corporation
Enter Corporation’s Legal Name
General Partnership
Enter General Partnership’s Legal Name
Limited Partnership
Enter Limited Partnership’s Legal Name
Limited Liability Company
Enter Limited Liability Company’s Legal Name
Sole Proprietor (Individual)
No Entry For Sole Proprietor Legal Name Of Sole Proprietor Should Be Printed In Section 1
3. Fictitious Name: A Fictitious Name or “Doing Business As” Name is used by a Corporation, General Partnership, Limited Partnership,
Limited Liability Company or Sole Proprietor that is different from their legal name. If applicable, enter the Fictitious Name and Number provided by
the Florida Department of State, Division of Corporations. (Note: Fictitious Name Numbers are obtained online at https://efile.sunbiz.org/ficregintro.html.)
Enter Fictitious Name: Enter Fictitious Name Number:
Note: If Fictitious Name is provided above without a Fictitious Name Number, the applicant is required to explain why they do not need to comply with the Fictitious Name Registration Act:
4. Business Location: Enter physical location of business.
Address City State Zip
5. Location Boundary: Indicate the boundary status of the physical location of the business.
Check only one
A.
Outside of Polk County.
B.
In Polk County and inside the city limits entered in Section 4.
C.
In Polk County only (not inside city limits).
6. Mailing Address: Enter mailing address if different from business/physical location entered in Item 4
Address City State Zip
7.
Required Confidential Telephone & Email Address: Enter telephone number and email address.
Telephone: ( ) Email:
Check here to have telephone and email
address made available to the public.
8. Tangible Personal Property: Florida Statute 193.052 requires that all Tangible Personal Property (TPP) be reported each year to the
Property Appraiser's Office. The TPP Tax return is the Department of Revenue (DOR) approved form used as the declaration of personal property
situated in the county. The Polk County Property Appraiser Tangible Return On-Line Filing Application makes preparing and filing your Tangible
Tax Return (Department of Revenue Form DR-405) quick and easy. To file online go to: www.polkpa.org
The deadline to file the TPP Tax Return is April 1. If you do not file a return or extension by the deadline, you will not qualify for the
$25,000 Tangible Personal Property Exemption.
08/03/2022 Page 1 of 2
Office of Joe G. Tedder, Tax Collector for Polk County, Florida
COUNTY LOCAL BUSINESS TAX ACCOUNT APPLICATION FORM | To be submitted July through September
9.
Social Security or Federal Employer Identification Number:
Note: A Sole Proprietor enters their Social Security Number. All others enter their Federal Employer Identification Number.
10.
Exemption: Applicant is a Sole Proprietor and qualifies for the following exemption -
Note: Please refer to the attached Exemption instructions for more information. For exemptions where a Business Tax is issued, attach required documentation to this application.
11.
Select Activities; Amount Due:
Review instructions and enter code number.
Review the List of Activities provided with this application and select all that apply to your business (up to eight) by entering the corresponding code
number of the activity desired in the spaces provided below. Note the Class designation for each item. Also note Class B indicates that a copy of
the corresponding state license, registration or certification is required to be attached to this application. Florida Statute 205.194.
1. 2. 3. 4.
5. 6. 7. 8.
If only “A” items were listed above, the applicant is a Class “A” Business and the annual tax due is $39.38
If at least one item listed above is a “B” and no item is a “C”, the applicant is a Class “B” Business and the annual tax due is $72.19
Tax Amount Due Information:
If at least one item listed above is a “C”, the applicant is a Class “C” Business and the annual tax due is $393.75
Note: New business applications submitted July 1
st
through September 30
th
are paying one-quarter the amount due for the remaining tax year plus the following year’s tax payment.
Also Note: Applicants who qualify for an exemption (see Exemption Instructions) are only eligible for a Class A or Class B local business tax receipt at no charge.
12.
Previously Issued Business Tax Receipts Statement:
Please review the following.
This application is for a new business tax receipt and does not waive or relieve the business making this application from any previous or other local
business taxes due, including penalties and collection costs, etc.
13.
Business Tax Receipt Account Status: Indicate status.
Check only one
A.
The business is submitting a Polk County Local Business Tax Account application for the first time.
B.
The business already has a Polk County Local Business Tax Account and is adding a new location.
C.
The business had a Polk County Local Business Tax Account, ceased doing business, and is now resuming business activities.
Sworn Statement:
Carefully review and sign the following Sworn Statement.
(1)
I, the undersigned, under penalty of perjury, swear or affirm this application (including addendum, attachments, and any documentation
provided in support of a fee exemption) is true and correct.
(2)
I acknowledge and understand that a local county business tax receipt (previously referred to as an occupational license) is issued pursuant to
this application and is for the privilege of doing business in Polk County and does not waive Florida’s licensing, registration, and/or certification
requirements, nor does it waive any other such requirements of any city, county, state or federal authority that must be met prior to engaging in or
entering into the activity, business, profession or occupation for which this application is being made.
(3)
I specifically acknowledge that a business tax receipt issued pursuant to this application does not indicate that the parcel of land upon which the
business intends to operate is properly zoned for the activities in question and that it is the responsibility of the business to verify same with the
appropriate zoning authority prior to commencing its activities or operations.
(4)
I specifically swear or affirm under penalty of perjury that if I have requested a fee exemption I meet the requirements of Florida Statute
205.055 which entitle me to the exemption.
(5)
I also affirm that I, the business owner/principle of record indicated hereon, is in compliance or will comply with all federal, state and legal
requirements.
Signature of Applicant:
Date:
PAYMENT INSTRUCTIONS
Please submit this completed application with payment due.
If submitting a completed application by mail, do not send cash and
include a check made payable to Joe G. Tedder, Tax Collector.
Use the address provided top of Page 1 when mailing in your completed application with payment.
Checks must be in U.S. funds and drawn on U.S. banks.
08/03/2022
Page 2 of 2
Polk County Tax Collector’s Office: List of Activities and Exemptions
EXPLANATION OF DESIGNATIONS
A
= Non Regulated Class A Activity
B
= State Regulated Class B Activity
C
= Declared Class C Activity
+
=
Applicant must also provide copy of state
license, certification, registration, etc.
Note: Numeric County Business Tax Code precedes listing.
AGRICULTURE
A
110000
LTD AGRICULTURE
B
110005 ANIMAL INDUSTRY
B
110010 AGRICULTURAL PRODUCTS DEALER
B+
110020 FARM LABOR CONTRACTOR
B
110030 FERTILIZER COMPANY
B
110040 FRESHWATER COMMERCIAL FISHING
MINING
A 210000 LTD MINE RELATED ACTIVITY
B 210010 MINING
UTILITY
A
220000
LTD UTILITY RELATED ACTIVITY
B
220010
DRINKING WATER TREATMENT PLANT
B
220020
ELECTRIC COMPANY
B
220030
GAS COMPANY
B
220040
INDUSTRIAL WASTE WATER
B
220050
WASTEWATER TREATMENT PLANT
B
220060
WASTEWATER UTILITY
B
220070
WATER UTILITY
CONSTRUCTION
A
230000
LTD NON-LICENSED CONSTRUCTION ONLY
B+
230010 ASBESTOS CONSULTANT
B+
230020 CONTRACTOR AIR CONDITIONING A
B+
230030 CONTRACTOR AIR CONDITIONING B
B+
230040 CONTRACTOR ALARM RESIDENTIAL
B+
230050 CONTRACTOR ALARM SYSTEM I
B+
230060 CONTRACTOR ALARM SYSTEM II
B+
230070 CONTRACTOR ASBESTOS
B+
230080 CONTRACTOR BUILDING
B+
230090 CONTRACTOR ELECTRICAL LIGHTMAINT
B+
230100 CONTRACTOR ELECTRICAL LOW VOLT
B+
230110 CONTRACTOR ELECTRICAL RESIDENTIAL
B+
230120 CONTRACTOR ELECTRICAL SIGN
B+
230130 CONTRACTOR ELECTRICAL UNLIMITED
B+
230140 CONTRACTOR ELECTRICAL UTILITY LINE
B+
230150 CONTRACTOR GENERAL
B+
230160 CONTRACTOR LP GAS
B+
230170 CONTRACTOR MECHANICAL
B+
230180 CONTRACTOR MOBILE HOME SETUP
B+
230190 CONTRACTOR PLUMBING
B+
230200 CONTRACTOR POLLUTANT STORAGE
B+
230210 CONTRACTOR POOLSPA COMMERCIAL
B+
230220 CONTRACTOR POOLSPA RESIDENTIAL
B+
230230 CONTRACTOR POOLSPA SERVICE REPAIR
B+
230240 CONTRACTOR RESIDENTIAL
B+
230250 CONTRACTOR ROOFING
B+
230260 CONTRACTOR SHEET METAL
B+
230270 CONTRACTOR SOLAR
B+
230280 CONTRACTOR SPECIALTY STRUCTURE
B+
230290 CONTRACTOR UNDERGROUND UTILEXC
B+
230300 ELEVATORS
MANUFACTURING CONSUMER
A 310000 LTD MANUFACTURING CONSUMER
B 310010 BAKERY
B 310020 FOOD MANUFACTURING PLANT
B 310030 FOOD PROCESSOR
MANUFACTURING PROCESSING
A 320000 LTD MANUFACTURING PROCESSING
B 320010 FERTILIZER PLANT
B 320020 PRINTING FACILITY
MANUFACTURING OTHER
A 330000 LTD MANUFACTURING OTHER
B 330005 MANUFACTURING
B 330010 PROCESSING
WHOLESALE
A 420000 LTD WHOLESALE DISTRIBUTOR
RETAIL TRADE
A
440000
LTD RETAIL TRADE
B 440010
B 440020
B 440030
LP GAS APPLIANCE EQUIP DEALER
B 440040
B 440050
B 440060
B 440065
ME
RCHANDISE DEALER W FOOD
B 440067 MERCHANDISE VENDING W
FOOD
B+ 440070
B 440080 MOBILE VENDOR W PR
EPACKA
GED FO
OD
B+ 440090
B 440100
B 440110
B+ 440120
RESIDENTIAL SOLICITATION
B 440125 RETAIL STORE W FOOD S
ALES
B 440130
B 440140
STALL MARKET W A
G PRODUCTS
B 440150 SUPERMARKET GROCERY ST
ORE
B 440160
C 440170 FLEA MARKET
CONVENIENCE STORE
FRUIT VEGETABLE STAND
LP GAS APPLIANCE EQUIP INSTALLER
LP GAS DEALER
MEAT MARKET
MOBILE HOME DEALER
MOTOR VEHICLE DEALER
PETROLEUM PRODUCTS DEALER
RECREATIONAL VEHICLE DEALER
SEAFOOD MARKET
VESSEL DEALER
TRANSPORTATION
A
480000
LTD TRANSPORTATION
B
480010
COMMERCIAL DRIVER
B
480020
INTRASTATE MOVER
B
480030
MOBILE HOME MOVER
B
480050
MOTOR VEHICLE RECOVERY AGENT
B
480060
TAXI
B
480070
VEHICLE ESCORT DRIVER
B
480080
WRECKER OPERATOR
WAREHOUSING
A 490000 LTD WAREHOUSING
B 490010 FOOD WAREHOUSE
B 490020 STORAGE TANK FACILITY
B 490030 JUNK SCRAP YARD
INFORMATION
A 510000 LTD INFORMATION
B 510010 CABLE TELEVISION
B 510020 HIGHWAY OUTDOOR ADVERTISING
B 510030 TELECOMMUNICATIONS
B+ 510040 TELEMARKETER
FINANCE, INSURANCE
A
520000
LTD FINANCE INSURANCE
B
520010
BAIL BOND AGENT
B
520020
BANK
B
520029
COLLECTION AGENCY
B
520030
COMMERCIAL COLLECTION AGENCY
B
520040
CONSUMER COLLECTION AGENCY
B
520050
HOME IMPROVEMENT FINANCE
B
520060
INSURANCE ADJUSTER
B
520070
INSURANCE AGENCY
B
520080
INSURANCE AGENT
B
520090
INSURANCE COMPANY
B 520100 INVESTMENT ADVISOR
B 520110 MONUMENT ESTABLISHMENT
B 520120 MORTGAGE BROKER
B 520130 MORTGAGE LENDER
B 520140 MOTOR VEHICLE RETAIL INSTALLMENTS
B 520150 PRE NEED FUNERAL BURIAL SALES
B
520160 RETAIL INSTALLMENT SALES
B 520170 SALES FINANCE COMPANY
B 520180 SAVINGS AND LOAN
B 520190 SECURITIES BROKER
B 520200 SECURITIES DEALER
C 520210 CHECK CASHERS
C 520220 PAWNSHOP
PROPERTY SALES, LEASING
A 530000
LTD PROP SALES LEASING EQUIP RENTAL
B+ 530010
CONDO LEASE SALES
B 530020
MOBILE HOME PARK
B+ 530030
MOBILE HOME PARK SPACE LEASING
B+ 530040
REAL ESTATE APPRAISER GENERAL
B+ 530050
REAL ESTATE APPRAISER INSTRUCT
B+ 530060
REAL ESTATE APPRAISER RESIDENTAL
B+
530070
REAL ESTATE BRANCH OFFICE
B+ 530080
REAL ESTATE BROKER
B+ 530090
REAL ESTATE INSTRUCTOR
B+ 530100
REAL ESTATE SCHOOL
B 530115
RENTAL SERVICE
B 530120
SENIOR 55 HOUSING COMMUNITY
B+ 530130
TIMESHARE LEASE SALES
B 530140
TITLE AGENT PROPERTY
B 530145
VEHICLE AND OR EQUIP LEASING
B 530150
VEHICLE RENTAL LEASING
PROFESSIONAL, TECHNICAL
A 540000
LTD PROFESSIONAL TECHNICAL
B+ 540010
ARCHITECT
B+ 540020
ATTORNEY
B+ 540030
AUCTION BUSINESS
B+ 540040
AUCTIONEER
B+ 540041
BARBER
B+ 540050
BUSINESS AGENTS
B+ 540060
CERTIFIED PUBLIC ACCOUNTANT
B+ 540070
COSMETOLOGIST
B+ 540080
COSMETOLOGY SALON
B+ 540090
EMBALMER
B+ 540100
FACIALS
B+ 540110
FUNERAL DIRECTOR
B+ 540120
FUNERAL DIRECTOR AND EMBALMER
B+ 540130
FUNERAL ESTABLISHMENT
B 540140
LABORATORY
B+ 540150
LANDSCAPE ARCHITECT
B+ 540160
MANICURING
B+
540170
PRIVATE INVESTIGATION AGENCY
B+
540180
PRIVATE INVESTIGATOR
B+ 540190
PROFESSIONAL ENGINEER
B 540210
PROFESSIONAL FUNDRAISER
B+ 540220
PROFESSIONAL GEOLOGIST
B+
540230
SECURITY AGENCY
B+
540240
SECURITY OFFICERS
B+ 540250
SURVEYOR MAPPER
B 540260
UTILIZATION REVIEW AGENT
B+
540270
VETERINARIAN
ENTERPRISE MANAGEMENT
A 550000 LTD ENTERPRISE MANAGEMENT
B+ 550010 COMMUNITY ASSOCIATION MANAGER
B+ 550020 EMPLOYEE LEASING COMPANY
SUPPORT SERVICE
A 560000 LTD SUPPORT SERVICE
SCHOOL
A 610000 LTD SCHOOL
HEALTHCARE
A
620000
LTD HEALTHCARE RELATED ACTIVITY
B+
620010
ACUPUNCTURE
B+
620020
ADULT DAY CARE CENTER
B+
620030
ADULT FAMILY CARE HOME
B+
620040
ADV REG NURSE PRACTITIONER
B
620050
AMBULATORY SURGICAL CENTER
B+
620060
ASSISTED LIVING FACILITY
B
620070
ASSISITED LIVING UNIT
B
620080
BIRTH CENTER
B+
620090
CHILD CARE FACILITY
B+
620100
CLINIC ABORTION
B+
620110
CLINIC HEALTH CARE
B
620120
CLINICAL LABORATORY
B
620130
CLINICAL SOCIAL WORKER
B
620140
DENTAL HYGENIST
B+
620150
DENTAL LABORATORY
B+
620160
DENTIST
B
620170
DIETICIAN NUTRITIONIST
B+
620180
ELECTROLISIST
B+
620190
ELECTROLYSIS FACILITY
B+
620200
FAMILY DAY CARE HOME
B+
620210
HEARING AID SPECIALIST
B
620220
HOME HEALTH CARE AGENCY
B
620230
HOME MEDICAL EQUIP PROVIDER
B
620240
HOSPITAL
B
620250
LARGE FAMILY DAY CARE
B+
620260
LICENSED PRACTICAL NURSE
B+
620270 MARRIAGE AND FAMILY THERAPIST
B+
620280 MASSAGE THERAPY ESTABLISHMENT
B+
620290
MASSAGE THERAPIST
B+
620295
MEDICAL HEALTH PHYSICIST
B+
620298
MEDICAL MARIJUANA CENTER
B+
620300
MENTAL HEALTH COUNSELOR
B+
620310
MIDWIFE
B+
620320
NURSING HOME
B+
620330
OCCUPATIONAL THERAPIST
B
620340
OPTICAL ESTABLISHMENT
B
620350
OPTICIAN
B
620360
OPTOMETRY BRANCH
B+
620370
OPTOMETRIST
B
620380
ORTHODIC FITTER
B+
620390
ORTHODONTIST
B+
620400
PEDORTHIST
B+
620410
PHARMACIST
B+
620420
PHARMACY
B+
620430
PHYSICAL THERAPIST
B+
620431
PHYSICAL THERAPIST ASSISTANT
B+
620440
PHYSICIAN
B+
620450
PHYSICIAN CHIROPRACTIC
B+
620460
PHYSICIAN NATUROPATHIC
B+
620470
PHYSICIAN OSTEOPATHIC
B+
620480
PHYSICIAN PODIATRIC
B+
620490
PODIATRIC PHYSICIAN LTD
B+
620500
PROSTHETIST
B+
620510
PSYCHOLOGIST
B+
620520
PSYCHOLOGIST LTD LICENSE
B+
620530
REGISTERED NURSE
B+
620540
RESPIRATORY THERAPIST
B
620550
SPEECH LANG AUDIOLOGIST
B
620560
SPEECH LANG PATHOLOGIST
ART, ENTERTAINMENT, RECREATION
A 710000 LTD ART ENTERTAINMENT RECREATION
B 710010 AMUSEMENT ATTRACTION RIDES
B+ 710030 ATHLETE AGENT
B
710040
ATHLETIC TRAINER
B+
710050
BALLROOM DANCE STUDIO
B+
710060
BODY PIERCING
B+
710070
HEALTH STUDIO
B
710080
LOUNGES
B+
710090
TALENT AGENCY
B+
710100
TATTOO
B
710105
THEATER W FOOD SALES
C
710110
CIRCUS
C
710120
EXTREME ENTERTAINMENT
C
710130
FAIR
C
710140
GRAPHIC ENTERTAINMENT
C
710150
SPECIAL EVENT
710160 VARIETY PROGRAM
C
ACCOMODATIONS, FOOD SERVICE
A
720000
LTD ACCOMODATION OR FOOD SERVICE
B
720010
BAR
B+
720020
FOOD CATERING
B+
720030
FOOD DELICATESSEN
B+
720040
FOOD EVENT VENDOR
B
720050
FOOD MEAT MARKET
B
720060
FOOD MOBILE VENDOR PRE PACKAGED
B+
720070
FOOD MOBILE VENDOR PREPARED FOOD
B+
720080
FOOD SERVICE
B+
720090
LODGING BED BREAKFAST
B+
720100
LODGING HOTEL
B+
720110
LODGING MOTEL
B+
720120
LODGING STR APARTMENT
B+
720130
LODGING STR RESORT CONDO
B+
720140
LODGING STR RESORT DWELLING
B
720150
LODGING STR RESORT DWELLING MGR
B+
720160
LODGING STR ROOMING HOUSE
B
720170
RECREATIONAL CAMP
B
720180
RECREATIONAL VEHICLE PARK
B+
720190
RESTAURANT
B+
720200
TRAVEL BUREAU
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