Business Tax Application
The Clerk issues Lady Lake Business Tax Receipts in accordance with Chapter 205 of the Florida State Statutes and Town of Lady Lake Ordinance 95-08. A Lady Lake Business Tax Receipt (formerly known as an occupational license) is required for the privilege of engaging in or managing any commercial or residential business, profession or occupation within the Town limits. A separate Business Tax Receipt is required for each location and type or classification of business prior to opening or start of operation. Operating a business in the Town without a Lady Lake Business Tax Receipt will result in a penalty.
Please bring your completed application to the Clerk's Office. Fees vary based on type of business, number of seats for restaurants, serving alcohol, etc. Fees are payable by check, cash, or money order. For those businesses based in an office building, two additional forms are requested to be filled out: Emergency Contact Information and Notice of Existence of Alarm System. These forms are for our Police Department in case of an after-hours emergency.
All businesses within the Town limits are subject to local zoning approval. It is best to check local zoning regulations by contacting the Growth Management Department at 352-751-1511 before entering into any contractual obligations.
Annual renewal of your Business Tax Receipt is required by September 30th of each year. Renewal notices are mailed to receipt holders in July and due by September 30th to avoid penalties. The business tax year is from October 1st through September 30th. The Town will prorate tax fees after April 1st for a half-year fee.
Please note the following information:
- Fees for Business Tax Receipts are based on type and classification of business per Ordinance 2007-10. Please contact Clerk's Office at 352-751-1501 for clarification.
- Businesses that require state licenses or Health Department approval will have to provide copies of those approvals in order to obtain a Business Tax Receipt. For questions about incorporation, limited liability companies or fictitious name registration, go to www.sunbiz.org.
- When applicable, a Federal Employee Identification (FEI) number must be provided. For information about obtaining an FEI number, contact the Florida Department of Revenue. Please do not provide a social security number.
- The applicant or applicant's representative must provide a valid form of identification, such as a Driver’s License.
- Applicants should direct questions regarding zoning and whether your type of business would be allowed in a particular location to the Building Department.
- If you plan to place a sign on the property or modify an existing sign, you must obtain a sign permit from the Building Department.
- It takes approximately one week to process a Lady Lake Business Tax Receipt.
- If you qualify for a Business Tax Receipt exemption under State law, please complete a Business Tax Exemption Form. Attach the required proof of exemption, and submit with your Business Tax Receipt application. If exempt, you must still complete this application and renew the license each year.
- A Business Tax Receipt is not required for the following, however zoning must be verified by the Town's Growth Management Department: Religious Tenets F.S. 205.191 and Charitable Organizations, Occasional Sales, Fundraising F.S. 205.192. A copy of a 501(c)3 federal organization document or IRS Determination Letter must be provided if claiming a charitable exemption.
- Please note that businesses that sell or make alcoholic beverages or operate gaming devices are not entitled to any exemptions.