Who is required to pay the Local Business Tax?
As outlined in Article II, Section 19-26, of the City of Palmetto’s Code of Ordinances, a business tax is hereby levied on any person who maintains a permanent business location or branch office within the City for the privilege of engaging in or managing any business within the City.

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1. What is the Local Business Tax?
2. Who is required to pay the Local Business Tax?
3. How do I apply for the Local Business Tax?
4. Am I exempt from paying the local business tax?
5. What is the Enterprise Zone and do I qualify for a discount?
6. What type of Local Business Tax(es) am I required to pay?
7. Does the Local Business Tax require renewal?
8. I am starting a business on April 1st. Do I have to pay the full years tax?
9. When will I receive my Local Business Tax Receipt?
10. I am selling my business/transferring ownership. Is my license transferable?
11. I am moving my business to another location. Will I need a new local business tax receipt?