Business Tax

What forms do I need to fill out?

To apply, you will need to complete a Business Tax Application and turn it in to the Economic and Community Development Department. The document is available by clicking here. If your business is conducted from your residence please complete the Home Occupation Disclosure. Once your application is approved a fire inspection will be required. Please review the fire inspection checklist.

Who Does the Business Tax apply to?

The Business Tax applies to all persons that own or operate a business, occupation or profession within the limits of the Town of Orange Park.

How much is the Business Tax?

Business Tax varies depending on the type of business. For a schedule of tax please click here for the schedule in the Code of Ordinances.

Review the Code

Below is a the full description of the Business Tax from the Code or Ordinances.

Sec. 32-19. Levy.

No person shall engage in or manage any business, occupation or profession within the town without first obtaining license therefore and paying the required license tax as set forth in section 32-25. Such business tax may be levied on:

1. Any person who maintains a permanent business location or branch office within the town, for the privilege of engaging in or managing any business within its jurisdiction;
2. Any person who maintains a permanent business location or branch office within the town, for the privilege of engaging in or managing any profession or occupation within its jurisdiction;
3. Any person who does not qualify under the provisions of subsection (1) or (2) and who transacts any business or engages in any occupation of profession in interstate commerce, if such license tax is not prohibited by section 8 of Article I of the United States Constitution.

(Code 1967, § 16-11; Code 1999, § 22-16; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)

State law reference–levy by municipalities, F.S.§ 205.042.

Sec. 32-20. Exemptions.

There shall be no exemptions from licenses required in this article unless same shall be approved by a unanimous vote of the town council; except for those exemptions required by state law.

(Code 1967, § 16-12; Code 1999, § 22-17; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)

State law reference-Exemptions from business tax, F.S. § 205.063 et seq.

Sec. 32-21. Fractional-year licenses.

Any license purchased after the first day of April of any license year shall have a tax of one-half of the amount specified in this article.

(Code 1967, § 16-16; Code 1999, § 22-18; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)

State law reference-Authority for fractional-year licenses, F.S. § 205.053(1).

Sec. 32-23. Expiration.

No license shall be issued to more than one year. All occupational licenses shall expire on October first or each year.

(Code 1967, §§ 16-13, 16-14; Code 1999, § 22-19; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)

State law reference-Similar provisions, F.S. § 205.043(1)(c).

Sec. 32-24. Transfer.

1. All receipts may be transferred to a new owner when there is a bona fide sale of the business upon payment of a transfer fee of up to ten percent of the annual tax, but not less than $3.00 nor more than $25.00, and presentation of the original receipt and evidence of the sale.
2. Upon written request and presentation of the original receipt, any receipt may be transferred from one location to another location in the town upon payment of a transfer fee of up to ten percent of the annual tax, but not less than $3.00 nor more than $25.00.

(Code 1967, § 16-15; Code 1999, § 22-20; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)

State law reference-Similar provisions, F.S. § 205.043(2), (3).

Sec. 32-24. Delinquent penalties and service charges.

The following shall apply to this article:

1. Whenever in this article any act is prohibited or is made or declared to be unlawful or an offense, or whenever the doing of any act is required or the failure to do any act is declared to be unlawful, the violation of any such provision of this article shall be punished by a fine not exceeding five hundred dollars ($500.00) or imprisonment for a term not exceeding three (3) months or by both fine and imprisonment.
2. Each day a violation of any provision of this article shall continue shall constitute a separate offense, and each act in violation of the provisions of this article shall be considered a separate and distinct offense.
3. In addition to the penalties herein provided, any condition caused or permitted to exist in violation of any of the provisions of the article shall be deemed a public nuisance and may be, by the town, abated by law, and each day that such condition continues shall be regarded as a new and separate offense.
4. Any person, firm or corporation, engaging in or managing any business, occupation or profession without first obtaining a local occupational license or not renewing previous licenses by Ord. first shall be considered delinquent and subject to a service charge for collection costs of the town, in addition to the tax itself, of fifty dollars ($50.00) plus an additional ten (10) percent of the license tax for each month of delinquency thereafter until paid.

(Code 1967, § 16-21; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)

State law reference– Similar provisions, F.S. § 205.053.

Sec. 32-25. Schedule.

The amount of business tax levied and imposed upon each and every person who shall engage in or manage any business, profession, privilege or occupation hereinafter mentioned, within the town, is hereby fixed and imposed according to the following schedule:

(Code 1967, §§ 16-18, 29-14; Code 1999, § 22-22; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)

State law reference– No business tax levied hereunder shall be at a rate greater than that in effect in the town for the year beginning October 1, 1971, F.S. § 205.043 (1)(b).

Secs. 32-56 – 32-83. Reserved.