My plan

Starting a business in Jacksonville, Florida

Jacksonville and Duval County are consolidated, so a business inside the City of Jacksonville gets one Local Business Tax Receipt from the Duval County Tax Collector rather than separate city and county receipts (businesses in Jacksonville Beach, Atlantic Beach, Neptune Beach and Baldwin also need that municipality's receipt). New or expanding commercial businesses also need a City Certificate of Use, which reviews zoning, building and fire code compliance. Home-based businesses are exempt from the Certificate of Use under Florida law but still need the tax receipt. Food trucks are licensed by the state, then get the local tax receipt and a city fire inspection.

Every item checked November 6, 2026 against the linked official source. Fees are shown only where an official source documents them, and they’re paid directly to the agency listed — FirstBizGuide isn’t a government agency and doesn’t charge fees or file applications. Not legal advice.

About your business (choose all that apply)

  • Register your business

    • File Articles of Organization for an LLC online at Sunbiz: a $100 filing fee plus a required $25 registered agent fee, $125 in total. For a for-profit corporation, Sunbiz lists a $35 filing fee and a $35 registered agent designation fee ($78.75 total as listed on its corporate fee schedule, which includes an optional $8.75 certified copy). [source] [source]

      • LLC filing fee + required registered agent fee: $125 [source]

      Agency: Florida Department of State, Division of Corporations (Sunbiz)

    • The annual report is due by May 1 each year: $138.75 for an LLC, $150 for a for-profit corporation. Filing after the deadline adds a $400 late fee (Sunbiz lists $538.75 for a late LLC report). An entity that hasn't filed by the 3rd Friday of September is administratively dissolved. [source] [source] [source]

      • LLC annual report: $138.75 per year [source]

      Agency: Florida Department of State, Division of Corporations (Sunbiz)

    • Florida requires any person or business entity to register a fictitious name before doing business under it. Advertise the name at least once in a newspaper in the county of your principal place of business first (you certify this; no proof is filed). Registration lasts 5 years and expires December 31 of the fifth year; renew between July 1 and December 31 of that year. It is public notice only: it gives no ownership of the name and doesn't stop anyone else from registering the same name. [source] [source]

      • Fictitious name registration (5-year term): $50 [source]

      Agency: Florida Department of State, Division of Corporations (Sunbiz)

    • The IRS issues EINs free. Sites that charge for this are third parties. [source]

      Agency: Internal Revenue Service

  • State and city tax licenses

    • Register before you begin doing business in Florida. Apply online with the Florida Business Tax Application, an interactive wizard that also tells you which other state taxes you need to register for; a paper Form DR-1 is also accepted. [source]

      Agency: Florida Department of Revenue

    • Under Chapter 205, Florida Statutes, counties and cities may levy a local business tax, and they issue a Local Business Tax Receipt for the privilege of doing business in their jurisdiction. Your county and your city can each require one, so check with both. Receipts go on sale July 1, are due by September 30 and expire September 30 of the following year; late renewals carry a 10% penalty for October plus 5% for each later month, up to 25%. [source]

      Agency: County and city tax collector or business tax office

  • If you hire employees

    • Register for reemployment (unemployment) tax with the Florida Business Tax Application, online or on the paper Form DR-1; its interactive wizard determines which state taxes you need to register for. [source] [source]

      Agency: Florida Department of Revenue

  • Industry licenses

    • General, building, residential, roofing, plumbing, mechanical and several other contractor categories need a state license from DBPR's Construction Industry Licensing Board. A certified contractor passes the state exam and can work anywhere in Florida without meeting local competency requirements. A registered contractor holds a local county or city license, registers it with the state, and is limited to that locality (plus adjoining ones that accept it). Work such as cabinets, countertops, paint, wallpaper, carpet, tile and window treatments doesn't need a CILB license, and casual, minor handyman jobs under $2,500 total are exempt—but work that requires a permit doesn't qualify. Check with your local building department. [source]

      Agency: Florida DBPR, Construction Industry Licensing Board

  • Food businesses

    • New restaurants and other public food service establishments, and new owners of existing ones, must pass inspection and get a license from the Division of Hotels and Restaurants before serving the public. Plan review is required first if the space is newly built, remodeled, converted from another use, or reopening after 18 months or more closed. Licenses renew every year. Check local zoning, building and business tax rules before signing a lease. [source]

      Agency: Florida DBPR, Division of Hotels and Restaurants

    • Food trucks and other mobile food dispensing vehicles are public food service establishments licensed by DBPR. State law preempts licensing to the state: cities and counties may not require a separate license, registration or permit, or charge a license or permit fee, beyond the DBPR license, and may not ban them from their whole jurisdiction. Local governments can still regulate them in other ways. [source] [source]

      Agency: Florida DBPR, Division of Hotels and Restaurants

    • The Florida Department of Agriculture and Consumer Services requires a food permit for any food establishment that processes, stores, prepares or sells food at wholesale or retail and isn't licensed by DBPR as a public food service establishment. Permits renew annually. Some very small outlets are exempt, such as those selling only commercially prepackaged, non-time/temperature-controlled foods from 12 linear feet of shelf space or less. [source]

      Agency: Florida Department of Agriculture and Consumer Services

    • Cottage food operations are exempt from the FDACS food permit if annual gross sales stay at or below $250,000. You can sell directly, online or by mail order (no wholesale). Products must be prepackaged and labeled, including the statement "Made in a cottage food operation that is not subject to Florida's food safety regulations." Cities and counties can't prohibit cottage food operations, but home-based business conditions still apply. [source]

      Agency: Florida Department of Agriculture and Consumer Services

    • The City's Office of Consumer Affairs says DBPR licenses and inspects mobile food dispensing vehicles and hot dog carts; you then present the DBPR license at the Tax Collector's Yates office for the Local Business Tax Receipt. Since July 1, 2020, state preemption means trucks no longer need a City Street Vendor permit, but they must display all state permits and the tax receipt, and a Jacksonville Fire Prevention Office inspection is still required. The page also lists general liability and commercial auto insurance. Location rules outside Downtown include: not on divided roads without curbs and sidewalks or in medians; not within 15 ft of a crosswalk, building entrance or fire hydrant; not within 20 ft of a bus stop or 25 ft of an intersection, driveway or alley; not within 50 ft of a brick-and-mortar business selling the same products without its written consent; and closed from 3:00 a.m. to 6:00 a.m. unless you hold a Special Events Permit. Downtown has separate distance rules (for example 50 ft from a permanent establishment selling food for on-premises consumption or from a residential unit, no City right-of-way or metered spaces) handled by the Downtown Investment Authority (904-255-5302). Vending in a City park needs separate permission from Parks, Recreation and Community Services, and special events require a copy of your Vendor Permit for the organizer. The City's undated fee list includes an "Annual Fire Safety Inspection, food truck" of $65.00. Office of Consumer Affairs: (904) 255-7198. [source] [source] [source]

      Agency: City of Jacksonville Office of Consumer Affairs / Fire Prevention

  • Local business tax

    • The Tax Collector says most businesses need a Local Business Tax Receipt, including home-based and one-person businesses, self-employed people and independent contractors who sell goods or services to the public. Apply online through BTExpress or in person at the Yates Branch; the office classifies the business, calculates the tax and issues the receipt at application (the page links a Local Business Tax Rate Calculator but does not list base amounts). Bring photo ID, your SSN or EIN, your fictitious name or corporation certificate if applicable, and any required state license (regulated professions cannot be issued a receipt without a current, active state license; contractors show their state certification, and qualifying agents need an individual receipt). The location can't be a PO box, virtual office or temporary/shared space, and the receipt must be displayed at the business. Receipts run October 1 through September 30; renewals open July 1, and late renewals add a 10% penalty for October plus 5% each later month, up to 25%. The page lists a $6 charge to transfer a receipt between locations or owners. Exemptions (for example certain veterans, military spouses, low-income and disabled residents) require a Business Tax Exemption form. Local Business Tax Office: (904) 255-5700, option 3, [email protected]. New businesses must also file a Tangible Personal Property return with the Property Appraiser. [source] [source]

      Agency: Duval County Tax Collector, Local Business Tax Office

    • The Tax Collector's information sheet (rev. March 2022) says certain businesses must show a state license or certification before the receipt is issued, including building contractors, cosmetology and barber shops, food trucks, child care facilities, tattoo establishments and medical marijuana dispensaries. Alcohol and tobacco sellers need Division of Alcoholic Beverages and Tobacco permits ((904) 727-5550 on the Tax Collector page). [source] [source]

      Agency: Duval County Tax Collector

  • Zoning and home businesses

    • The City's Building Inspection page says any new business (and any new multi-family residence) needs a Certificate of Use (COU), which confirms compliance with zoning, the Florida Building Code and the Florida Fire Prevention Code; a name or ownership change that comes with alterations or a change of use also needs COU review. The Tax Collector notes the COU is not required to get the tax receipt, but you still need it to operate. Steps: email the two-page COU application to [email protected] (or deliver or mail it to the Zoning Section, 904-255-8300); pay the invoice Zoning issues; after Zoning approval, submit a building permit application with drawings electronically through a licensed contractor, design professional, private provider or permit expediter. If the new use doesn't match the last certified occupancy classification, a Converting Use building permit (plans by a licensed design professional, even with no construction) must be finalized first; the page gives a 25-30 business day review for "No Work" COU permits. The Fire Marshal approves last; some uses, such as daycares, also need a state agency inspection. The City's fee list shows $112.00 for a "New Certification of Use or Relocation of Business" and $89.00 for a business name change (the list has no effective date and doesn't say whether the fee recurs). The City also runs Small Business Help sessions with Zoning, Fire Marshal and Building Inspection staff. [source] [source] [source]

      Agency: City of Jacksonville Planning and Development (Zoning and Building Inspection)

    • The Duval County Tax Collector's Local Business Tax page and its 2022 information sheet say home-based businesses are exempt from the City's Certificate of Use requirement under section 559.955, Florida Statutes, but must still obtain a Local Business Tax Receipt. The tax receipt can't be issued to a PO box or virtual office, so use your home's physical address. [source] [source]

      Agency: Duval County Tax Collector / City of Jacksonville Zoning

Not yet verified for Jacksonville: Duval County Local Business Tax amounts for specific business classifications (the Tax Collector page links a rate calculator but lists no amounts); Whether the $112.00 Certificate of Use fee on the City's fee list is current and whether it is one-time (the list has no effective date); Whether the $65.00 annual food truck fire safety inspection fee on the City's undated fee list is current; Building permit, Converting Use permit and plan review fees for a commercial space; Sign permit requirements and fees outside the Downtown sign overlay; Whether the 2019-dated mobile dispensing unit checklist linked from the food truck page is still current; Any City of Jacksonville home occupation standards beyond the Certificate of Use exemption.
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Sources