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Business Tax Division

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image of someone using a calculatorThe 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 8,300 businesses operating in Port St. Lucie, nearly half of which are home operated. Most home-based businesses are allowed as defined by City Code Section 158.217(f).


The cost for a Local Business Tax Receipt varies according to the type of business.


Do you qualify for a Business Tax Receipt exemption by State law? If so, please complete a Request for Fee Exemption application, attach the required proof of exemption, and submit them with your Business Tax Receipt Application.

FREE Business Tax Workshops Available!

The Business Tax Department offers free business training workshops and a convenient way for companies and entrepreneurs to ask questions about commonly encountered issues.

Important Note

On January 1, 2007, the legislature 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."

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