Business Tax Receipts
INFORMATION GUIDE FOR NEW BUSINESS OWNERS
BTRs are permits for conducting business within Putnam County and are administered through the local
tax collector’s office. BTRs are renewable during July, August, and September of each year, with
September 30 marked as the expiration date of each. Fees for these BTRs range from $11.25 to $30.00
annually. Businesses that do not maintain a current Putnam County BTR are subject to a $250.00 fine
imposed by Putnam County BOCC.
While the requirement for obtaining most BTRs is filing a simple application, there are sometimes other
conditions of City, County, State, or Federal agencies to be met before a receipt can be issued. The
following information should be helpful in determining how to start a business in Putnam County.
General Information:
Businesses located in Putnam County (whether inside or outside the city limits) need an Putnam County
BTR obtained from the tax collector.

Sales and tax exemption numbers are acquired from: Florida Department of Revenue
Alachua Service Center
14107 US Highway 441 Ste 100
Alachua, FL 32615
Phone: (386) 418-4444
Daytona Beach Service Center
1821 Business Park Blvd
Daytona Beach, FL 32114
Phone: (386) 274-6600
Jacksonville Service Center
921 N Davis St A250
Jacksonville, FL 32209
Phone: (904) 359-6070

Certain businesses require inspection before a BTR can be issued in Putnam County. The
following businesses are inspected by the Department of Business and Professional
Regulation, Division of Hotels and Restaurants. Phone: (850) 487-1395
 Restaurants
 Food Concessions
 Mobile Food Units
 Take-Out
 Catering

The Department of Business Regulations Division of Hotels/Restaurants and the Department of
Agriculture & Consumer Services are responsible for licensing and inspecting any food
service/food related business. This inspection would include vehicles, buildings, etc. where food
is prepared, served or sold for consumption. (This includes vending machines.) For more
information please call 1-800-435-7352 or 1-800-226-7359. This inspection must be prior to
obtaining a local business tax receipt.

The Department of Agriculture and Consumer Services inspects the following:
Phone: 800-435-7352
 Grocery Stores
 Bakeries
 Food Processing Plants
 Bottling Plants
 Ice Plants
 Seafood Vendors
 Juice/Snow-Cone Concessions

Some businesses require State licenses. For information regarding Department of Professional
Regulation licensing and other Florida State requirements, call the State information number.
Phone: (850) 487-1395

Contracting businesses should check with the Putnam County Planning and Development
Services to see if a test is required for their particular type of contracting. For information you may
contact them at:
2509 Crill Ave, Suite 300
Palatka, FL 32177
Phone: (386) 329-0491

Information on how to establish a corporation is available from: Secretary of State
Corporation Division
Capitol Building
Tallahassee, FL 32304
Phone: (850) 488-1234

Income tax and employer identification number may be obtained from:
Internal Revenue Service
Daytona Beach/Holly Hill
921 N. Nova Road
Holly Hill, Fl 32117
Phone: (386) 258-4105

Gainesville
104 N. Main Street
Gainesville, FL 32601
Phone: (352) 395-6197
Jacksonville
400 West Bay St
Jacksonville, FL 32202
Phone: (904) 665-1040
Any business owner operating under a name other than his given legal name must register for a
fictitious business name. Contact: Fictitious Name Registration You now may file your fictitious
name registration online via the Internet www.sunbiz.org
P.O. Box 6327
Tallahassee, FL 32314
Phone: (850) 245-6058

For an alcoholic beverage license, apply to: Division of Alcoholic Beverages and Tobacco
7960 Arlington Expressway, Suite 600
Jacksonville, FL 32211
Phone: (904) 727-5552 or (904) 727-5553
 The Department of Health & Rehabilitative Services, Dept. of Children Youth and Family Services
is responsible for the licensing and inspection of child care facilities and family day care homes.
Child care means the care and supervision of a child on a regular basis for less than 24 hours a
day for which a payment is made. A family day care home is an occupied residence that provides
day care for no more than five unrelated preschool children. School-age siblings of those
children may also be cared for provided the total number of children does not exceed ten. To
register your child care or day care facility, please call the State of Florida Department of Health
and Rehabilitative Services, Children Youth and Family Services, Phone: (386) 238-4708.

Tangible Personal Property - This refers to property (furniture, equipment, machinery,
inventory) owned by a commercial or residential business. Please call the Appraiser's Office at
(386) 329-0286 for the proper forms. All businesses within the state must file an annual Tangible
Personal Property Tax Return with the County Property Appraiser on equipment used in the
operation of the business.
 Banks, mortgage brokers, finance companies, and stockbrokers must be registered with the
Office of Financial Regulation (850-410-9805) Attach a copy of the license showing proper
business location to this application.
 Food outlets, auto repair, travel agencies, telemarketers, health and dance (ballroom) studios
must submit a permit, registration or exemption from State of Florida, Dept. of Agriculture &
Consumer Services (1-800-435-7352).
 If you are no longer in business the business tax receipt must be surrendered and all outstanding
tangible taxes paid. Contact the tax collector's office for further information.

HAVE YOU CHECKED WITH YOUR LOCAL PLANNING DEPARTMENT TO BE SURE YOUR ZONING DISTRICT
ALLOWS YOU TO OPERATE YOUR BUSINESS? IF NOT, YOU ARE STRONGLY ENCOURAGED TO DO SO
BEFORE YOU OBTAIN YOUR LOCAL BUSINESS TAX RECIEPT.