Business Tax

Business Tax

Starting a Business in the City

The City of New Port Richey supports and facilitates the creation and expansion of all business—large and small. If you need additional assistance navigating the City’s application and review processes or have questions, please call the City’s Development Department at (727) 853-1050. We wish you all the best!

Business Startup

Startup is an exciting phase in the life of a business, but it can also bring much frustration and hardship without considerable planning, research, and attention to detail.

It is wise to take advantage of free informational resources that can help you avoid many of the common mistakes made by new business owners. Check out 10 Steps to Starting a Business by the U.S. Small Business Administration and contact local business support organizations (see Business Resources below) to learn about business programs that might benefit your venture.

While the services of an attorney are not required to start a business, you might want to seek legal counsel to guide you on some of your new business decision making.

Completing the steps below will help you to get your business started in the City of New Port Richey.

Step One: Legal Structure

Decide what legal structure you would like to have for your business: sole proprietor, partnership, corporation (C or S), or limited liability company (LLC). Lawyers and doctors may form a professional association (PA). All related forms can be found on-line on the Florida Department of State Division of Corporations website.

Step Two: Business Name

If you choose to use a name other than your own or that of a corporation (if you choose to create one), you will need to register a Fictitious Name Registration (“Doing Business As”) with the Florida Department of State Division of Corporations. You may also trade mark the business name in the State of Florida, nationally, and/or internationally.

Step Three: Employer Identification Number

All businesses except sole proprietorship with no employees must register for a federal identification number. To learn more, contact the Internal Revenue Service at (850) 942-8995 or toll free at (800) 829-4933.

Step Four: Zoning and Other City Regulations

Before leasing or buying property where the business will operate, business owners must make sure that the business type is allowed under the City’s Zoning District Regulations. To learn more, contact the Development Department Planning and Zoning Division at (727) 853-1050. If you are locating your business into an existing building and are planning interior remodeling, be sure to check with the Building Services Division  at (727) 853-1047 about building permit requirements.

Step Five: State Licensing and Certificates

From barbers to real estate agents, there are more than 50 regulated professions that the State of Florida requires to obtain special licenses or certificates. To learn more, contact the Florida Department of Business and Professional Regulation at (850) 487-1395. Various businesses are licensed by the Florida Department of Agriculture and Consumer Services, so also check with this agency if you are starting a business.

Step Six: Business Tax Receipts

Every business in the city needs to obtain a Business Tax Receiptopens in a new window regardless of how small and even if it is in your home. To learn more, contact the City of New Port Richey Business Tax Office at (727) 853-1061. Every business is also required to obtain a Pasco County Business Tax Receipt.

Other Information Important to Your Florida Business

Sales Tax Certificates
The State of Florida requires retail stores and some other businesses to collect sales tax. Businesses must apply for a sales tax certificate. To learn more, contact the Florida Department of Revenue at (800) 352-3671.

Corporate Income Tax
Corporations in Florida must pay the State corporate income tax. For more information, contact the Florida Department of Revenue at 1-800-352-3671.

Tangible Personal Property Tax
Pasco County taxes the personal property of businesses (e.g., business equipment). To learn more, contact all the Pasco County Tax Collector at (727) 847-8151.

Federal Income Tax Withholding and Social Security Tax
Employers must withhold from salaries of their employees for federal tax purposes. They also must pay Social Security taxes. To learn more, contact the Internal Revenue Service at (850) 942-8995 or toll free at (800) 829-4933.

Federal Unemployment Tax
Most businesses with one or more employees must contribute to a federal fund that pays unemployment insurance to workers that have been laid off. To learn more, contact the Internal Revenue Service at (850) 942-8995 or toll free at (800) 829-4933.

State Reemployment Tax
Businesses must pay into a state fund that pays unemployment compensation. To learn more, contact the Florida Department of Revenue at (800) 352-3671.

Workers’ Compensation
Companies with four or more employees must pay into a state fund that compensates workers who are injured on the job. In construction businesses, the rules that apply are stricter. For more information, contact the Florida Department of Financial Services Division of Workers’ Compensation at (850) 413-1601.

New Employee Hire Reporting Requirements
Federal and State law requires employers to report all new/rehire employees who work in the State of Florida to whom the employer anticipates paying earnings. Employees should be reported even if they work only one day and are terminated. To learn more, visit the Florida New Hire Reporting Center or call the Florida Department of Revenue at (850) 656-3343.

BTR General Information & Requirements

New Applicants

  • All applications for new businesses must be approved by our Planning and Zoning Division, and must meet all applicable building and zoning requirements before a new business tax receipt (BTR) will be issued.
  • All applicants must pay a $50 application fee to cover administration costs in addition to the fee for their BTR.
  • All businesses must acquire and show proof of their current Pasco County BTR and any required state licenses upon application and before approval.
  • All businesses within the incorporated city limits of New Port Richey must obtain a city BTR before beginning to operate.
  • Applicants opening a new business after April 1 will pay half of the fee for the remainder of the licensing year, along with a $50 application fee.

Renewal of Existing Tax Receipt

  • All BTRs expire September 30 of each year and are renewable for the upcoming license year any time after August 1.
  • All BTR renewal applicants are required to have current copies of their Pasco County tax receipt as well as any and all state of Florida licensing before a renewal can be processed and payment can be accepted. If all required paperwork is not included with the renewal, the renewal and payment if enclosed will be returned within 24 hours.
  • If a BTR is not renewed by September 30, the applicant will be charged a 10% penalty for the first month and a 5% penalty for each month after that to a maximum of 25% of the license fee in accordance with Florida Statute 205.053.
  • If a BTR is not renewed within 120 days, the applicant is subject to a $250 penalty fee (Florida Statute 205.053) as well as a Code Enforcement citation of $500 and additional court costs and fees (City Code Article IV Section 22-32).

How to Apply

Please fill out the New Business Application, and return with a copy of a Valid State Drivers License or ID and any applicable Pasco County and State licenses , along with the $50 application fee, to our office at:

Business Taxes
5919 Main St.
New Port Richey, FL 34652.