The laws pertaining to occupational licensing vary from state to state. Some states manage all occupational licensing through a state licensing and regulations department. In Florida, each county tax assessor manages the occupational licensing process as a means of collecting business taxes. The tax collector in Polk County licenses all businesses, professions and occupations through its business tax registration form and requires the payment of the correct fees in order to conduct business within the confines of Polk County. Polk County does not warrant the competency or occupational capability of anyone holding its business tax receipt.
Read the definitions of the three occupational license categories and choose the one you fit into. Polk County lists the three different types of license categories on its website. The categories are Class A for non-state-regulated occupations, Class B for state-regulated occupations and Class C for declared business occupations.
Print the business tax account application form. Application forms are also available from any Polk County tax collector branch office. There are five branch offices located in Polk County: Lakeland, Lake Wales, Bartow, Haines and Winter Haven. The Polk County Tax collectors website provides addresses, phone numbers, hours of operation and driving directions for each location.
Obtain a fictitious name number from the Florida Secretary of State Office. This only applies to anyone not using their own name when completing the business tax account application form. Visit the Florida Department of State website to search existing business names being used in Florida before finalizing your fictitious name application. Registration of a fictitious name costs $50.
Use the list attached to the business tax account application form to identify the activities and exemptions that apply to your occupation. Choosing the items that pertain to your activities will help you choose the correct occupational license category.
Complete and return the application and required fees to the Polk County tax assessor. The county uses one form for all occupational license categories. Class A occupational licensees pay a fee of $31.50 annually, Class B occupational licensees pay a fee of $57.75 annually and Class C occupational licensees pay a fee of $315 annually.
- Polk County, Florida, Tax Collector: County Local Business Taxes; Tax Classifications and Annual Payment Amounts
- Polk County, Florida, Tax Collector: Local County Business Tax Account Application Form
- Polk County, Florida, Tax Collector: Tax Service Centers
- Florida Division of Corporations: Online Fictitious Name Registration