Local Business Taxes
Local Business Tax Receipt & Certificate of Use
Any person pursuing trade or business, works out of their home or rents a dwelling within City limits must obtain a Business Tax Receipt (BTR) from both Osceola County and the City of St. Cloud, prior to conducting business.
Before a City Business Tax Receipt can be issued, a business must meet all conditions required by the city, county, state, and/or federal agency regulations, which apply to that business or occupation. Many businesses may be subject to zoning, building or development codes. It is strongly encouraged that you fill out the New Business Information Form (PDF) before signing any contract or starting any construction to verify that your business is appropriate for the property in question.
Application for Business Tax Receipt
Before a building permit can be issued for new construction or renovation of a new business, an application for a Business Tax Receipt and Certificate of Use (PDF) has to be applied for through the Planning Department. Once construction has been completed and a final building inspection has been approved, and a Certificate of Occupancy has been issued a New Business Inspection can be scheduled. Once the New Business Inspection has passed a Business Tax Receipt and Certificate of Use can be issued.
In some cases, if a business performs several functions, it may also be necessary to acquire more than one Business Tax Receipt. To inquire if you would need more than 1 license, please contact the Planning Department at 407-957-8422.
The City issues Business Tax Receipts and Certificates of Use for a period of 1 year. BTR's and COU's must be renewed annually by September 30, and a license and fee must be paid. A new license must also be obtained if the business will be transferring location or ownership, or if a separate branch location of the same business is opened. Please note, it is the responsibility of the business owner to receive and renew a Business Tax Receipt annually. Failure to receive, maintain or renew a Local Business Tax Receipt by September 30, subjects the owner to late fees. Find out more information about BTR and COU renewals fees (PDF).