For specific information click on one of the links below:

Business Tax Forms	F. A. Q.
State Agencies	Information Brochure
City Ordinance Chapt. 111	Florida Statute 205
Temporary and Special Events Signs

Welcome to the Business Tax Division site.

The Business Tax is levied on all businesses located in Port St. Lucie and St. Lucie County. Business operations within the City of Port St. Lucie are regulated under Chapter 111 of the City Code of Ordinances.

All business tax receipts expire September 30 and can be renewed on or after July 1. If you receive a renewal notice and are no longer in business or your business is no longer located in the city limits, please indicate that information on the renewal notice, then sign and return the renewal notice for processing. Each October 1, the business tax receipts are delinquent and subject to penalties each month thereafter, with a maximum of 25 percent. Taxes for new businesses can be paid at any time during the year and are prorated beginning April 1, at which time a half-year fee applies.

Changes made to a business tax receipt status, such as an address, ownership, or name change must be reported to the Business Tax Division for a nominal fee.

There are approximately 9,300 businesses operating in Port St. Lucie, nearly half of which are home operated. Most home based businesses are allowed as defined by City Code 158.217(f).

The Business Tax Division also issues permits for special events, political signs, and special event signs. Outdoor sales, carnivals, circuses and grand openings are considered special events. Any temporary sign announcing a special event would require a permit.

For more information about the Business Tax, Political Signs, Special Event Permits or Special Event Sign Permits, you may call the Business Tax Division at (772) 344-4253, or you may send a fax to (772) 344-4355. The hours of operation are 8 a.m. until 5 p.m., Monday through Friday.

Important Note

January 1, 2007, the legislation passed House Bill 1269.  The name of the Act will be changed from the *Local Occupational License Tax Act* to the *Local Business Tax Act.* The definition of *receipt* as it relates to the bill will be defined as the document that is issued by the local governing authority, which bears the words *Local Business Tax Receipt* and evidenced that the person in whose name the document is issued has complied with the provisions of the Local Business Tax Act*. Persons who pay occupational business taxes will receive a *receipt* for payment rather than a *certificate.*