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Business Tax A Sumter Business Tax license is a tax for conducting a business within the county. The issuance of a Sumter County License does not eliminate any city or state requirements. To acquire an Business Tax License you must complete an application form, and obtain zoning approval according to the type of business. Some businesses may have additional requirements such as contractors and professionals. Fees for Business Tax Licenses vary according to the type of business and the number of employees. Fees for vending and amusement machines are based on the number of machines. Licenses are valid for one year, renewable beginning August 1st, expiring September 30th, and are delinquent on October 1st. A half-year pro-ration on fees is allowed on the initial application beginning April 1st of each year. Businesses that are operating before obtaining a license are assessed a 25% penalty. Fictitious Name A prerequisite to receiving an business tax license is the applicant or new owner must present to the Tax Collector's office either a copy of the applicant's fictitious name registration, issued by the Division of Corporations of the Department of State; or a written statement, signed by the applicant or new owner, which sets forth the reason that the applicant or new owner need not comply with the Fictitious Name Act. A Fictitious Name is any name used for a business in this state, other than the owner's legal name or incorporated name. Legal name is a person's given name (first and last), or an entity that is properly registered, (trademarks, service marks, corporations, limited partnerships). Business means any enterprise or venture in which a person sells, buys, exchanges, barters, deals, or represents the dealing in any thing or article of value, or renders services for compensation. The fee to obtain a ficticious name is $50 ad is non-refundable. The fictitious name registration is valid for 5 years and expires on December 31of the 5th year. Failure to comply with fictitious name registration provisions of section 865.09, Florida Statutes, is a misdemeanor of the second degree and punishable as provided in section 775.083, Florida Statutes. Tom Swain Tax Collector
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