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Business Tax

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1. If I'm thinking of starting a business within the city of Winter Garden, how do I start?

You will need to determined the address you wish to operate the business from. Once you have the address: 

• Please check that the address that you wish to operate from is within the city limits of Winter Garden, FL:  
  1. You may call the City of Winter Garden Business Tax Division at 407-656-4111 ext. 5735 to verify
  2. You may verify with Orange County Property Appraiser website that address is within the municipality: Winter Garden  
  3. If the address is not within the city limits, you will need to check with Orange County or listed municipality for their process to register a business for a local business tax receipt
  4. If within the city limits, you will need to determine if address is a home location or commercial location: 
• If from your home location, register as a Residential business. (see details for Residential Local Business Tax Application)
• If from a Commercial location, register as a Commercial business. (see details for Commercial Local Business Tax Application)

2. What type of business is allowed in particular district?

Residential district only allow for Administrative office to operate from the home address.

For Commercial or Industrial districts, please call the Winter Garden Zoning Department at 407-656-4111 ext. 5156 to inquire what type of business is allowed in a particular district?

For a specific address, you may be asked to complete a Land Use Review application for specific details and allowance for that particular address.

3. If my business is in a Commercial Zoned area, why must I complete a Land Use Review application?

All new Commercial businesses coming into the city of Winter Garden to operate at a commercial business location must complete a Land Use Review application. 

The City Planning & Zoning Department recommends that you complete and process this courtesy Land Use Review application prior to committing your a lease agreement.  

The Land Use Review is a courtesy review by the Building Department, Fire Department and Planning & Zoning Department to insure that the proposed business operation can function and operate in the way that the business owner is proposing on their submitted application.  The various department comments are complied into a written report and sent to the applicant via the email address provided on the application to ensure:

• The report will state if the business is approved, approved with conditions, approved with conditions that must be met prior to occupancy or denied to operate at the proposed location
• If there are any conditions of approval - these will be fully disclosed to the applicant ahead of time 
• If there are any road, water, parking or change of use impact/ true-up fees associated with the location due to the proposed use, these will be fully disclosed ahead of time to the applicant 
• If the building has any building code issues or fire code issues, these will also be disclosed in the report  

Please note that the Land Use Review approval process can take approximately 5-10 business days for response to applicant of the completed review.  Once this review has been completed, the response email will include details and next steps, etc.  

4. What is the order of registering my business with the State, County and City?

When creating a new business there are several steps that must be done and the order can be confusing.  

After you have completed a  LAND USE REVIEW and received an approval, then you are ready to following the below steps:

Here is the order for most business operations:

1. STATE LEVEL: You must complete and fully process any/ all state level requirements for your business operation:
   1. Creating a business name (any name other than your legal name for the business must be registered and fully executed at the state level, see sunbiz.org for these details) 
   2. Obtain a Federal Employees Identification Name (FEIN) required when creating a Corporation, LLC, Incorporated, etc.
   3. Certain types of businesses must obtain a Sales Tax number/ or Sales Tax exemption, etc. (see Department of Revenue for these details)
   4. If there are state level agency documents required for your business operation, these must be processes prior to registering the business with the city/ county (i.e. Health Department, Department of Business and Professional Regulations (DBPR), Florida Department of Agriculture & Consumer Services, etc., please contact state level agency for specifics and details)
2. CITY LEVEL: Register at the City level for a Local Business Tax Receipt
3. ORANGE COUNTY LEVEL: After you have the City of Winter Garden Local Business Tax Receipt, you then are required to register with the Orange County Local Business Tax office at 200 S. Orange Avenue, Suite 1600, Orlando, FL 32801, 407-836-5650 or email at Orange County Business Tax information. 

5. If I'm operating a business from a Winter Garden, FL address must I get a Business Tax Receipt?

Yes, all businesses operating within the City of Winter Garden must obtain a Business Tax Receipt before opening.  

This applies to:

• New business
• Making changes to a current business
• Renewing existing business

6. Why can I not register a PO Box or a Mailing Center address as my business location?

Each business is required to register using a physical location such as a Commercial Business address or your home residence address in which you can conduct business at the physical location for purposed of an administrative office, etc.  You may use the PO Box or Mailing Service Box as your mailing address for the business operation.  The City of Winter Garden, will not allow a PO Box or Mailing Service Box to be used as the physical address for the business registration.      

7. What happens if I don't register a business with the City of Winter Garden for a city address?

You run the risk of being in violation of City Code Chapter 66- Taxation Article IV for Business Tax Receipt (BTR)

If a business operates without a valid Business Tax Receipt, an additional penalty of 25% may be charged for each year in operation without a current, active and compliant Business Tax Receipt.

For details to city code for Business Tax Receipt, see  Municode: Business Tax Receipt

8. Do I have to renew my business tax receipt each year?

Yes, it is the business owner's responsibility to renew the local business tax receipt each year in a timely manner.  Renewals are due on or before September 30th of each year. The city will mail out courtesy renewal notices at the end of July each year based on the mailing address that we have on file.  The business tax year cycle is from October 1st through September 30th of each year and needs to be renewed annually.  

The annual fee is pro-rated after April 1st for a half-year based on date of registering the business and when the business was opened for operation/ lease agreement date.  

The renewal period is August 1st - September 30th each year.  

There are late penalty fees for past due renewals with the following schedule: 

• October 10% 
• November 15% 
• December 20% 
• January or later 25% penalty added to base fee

9. Do I need to get inspections for my business?

After you pay your business tax, the business must be inspected by the Fire Department to meet all applicable state and city code requirements for Commercial Business location only. 

You will be contacted to make arrangements for your inspection.  The Fire Inspector receives a listing of new businesses that have registered with the city at the end of each month and your location will be inspected approximately 3-6 weeks after you are open.   

10. What is a Business Tax Receipt?

This is a tax paid to the City for operating a business within the City limits as right to do business.

11. How much does a Business Tax Receipt cost?

This amount is determined by the type of business being operated. Please call 407-877-5144 to describe your business type and obtain the appropriate tax amount.

12. When will my business tax receipt expire?

 A business tax receipt expires every year on September 30th. Renewal notices are sent approximately two (2) months prior to expiration.

13. Do I need just one business tax receipt for my business?

Many businesses operate under more than one of the nearly 200 business tax receipt classifications and are required to have a business tax receipt for each classification. Each location of a business is considered a separate business and requires a separate business tax receipt. Also, any state licensed professional(s) operating within the business establishment must be registered as a separate individual in addition to the business establishment.  

14. If I have a City Business Tax Receipt, do I also need a County Business Tax Receipt?

Most businesses must have both City and County Business Tax Receipts. The City Business Tax Receipt must be obtained first with proper zoning approval. The Orange County Business Tax Department is located in the Sun Trust Building at 200 N.Orange Avenue, Suite 1600, Orlando, FL 32801. Their telephone number is 407-836-5650.

15. How do I renew my Business Tax Receipt?

Invoices are mailed out at the end of July and are due on or before September 30th to avoid penalties of up to twenty-five percent (25%). Renewal period is August 1st - September 30 of each year that your business is in operation within a City of Winter Garden location.  Failure to receive an invoice is not an excuse for nonpayment; the expiration date is on the Business Tax Receipt.  The invoices are mailed out as a courtesy and it is the business owner's responsibility to renew in  a timely manner prior to September 30th of each year.   

16. Who is exempt from paying for a Business Tax Receipt?

No business is exempt from registering their business operation with the city of Winter Garden but various Religious, Charitable and Educational Institutions are exempt from the annual fee when they are a nonprofit and have provided the necessary documents at time of registration and/or renewal. Certain disabled persons, the aged, widows with minor dependents, disabled veterans are also eligible for discounted fee or exemptions. If you think you qualify for an exemption, please contact us at 407-877-5144 to discuss specific requirements and the amount of the exemption for your classification.

17. Are Business Tax Receipts transferable?

Business Tax Receipts may be transferred in one of two ways: 

1. To a new business owner when the business has a current and active Business Tax Receipt with same business name and address as previous owner.
2. To a new location within the City limits under the same business name and owner.  There is typically a 10% transfer fee to switch business locations to the new address within the city limits.

18. How long does it take to get a City Business Tax Receipt?

Commercial – Prior to submitting for a Commercial Business Tax Receipt, a Land Use Application must be applied for with the Planning & Zoning Division and upon approval the processed Land Use Review report must be attached to the Commercial Business Tax Application. This review process typically takes between 5 -10 business days.  Once the Land Use Review has been approved, issues addressed, and required documents have been submitted, the Commercial Business Tax Receipt can be done right at the counter and issued immediately.  Please note that Payment is collected at time of Local Business Tax Receipt is processed and must be paid as either Cash or Check made out to the City of Winter Garden.    

Residential – A Residential Business Tax Receipt can be done right at the counter and issued immediately as long as all required documents have been submitted. Please note that Payment is collected at time of Local Business Tax Receipt is processed and must be paid as either Cash or Check made out to the City of Winter Garden.