170,174
U.S. Census Bureau, Population Estimates Program, Vintage 2024 (co-est2024-alldata.csv), July 1, 2024 estimate
Inverness
Inverness · Crystal River
Citrus County business license: do you need a business tax receipt?
Citrus County has about 170,000 residents on Florida's Nature Coast, with Inverness as county seat and Crystal River as its other city. Its neighbors include Homosassa, Beverly Hills and Lecanto. Whether you form an LLC, a corporation or a PLLC, where you're located sets which receipt you need. The Citrus County business tax applies to anyone operating in the county except inside the city limits of Crystal River and Inverness, where the city requirements apply instead. That's unusual, since in most Florida counties city businesses pay both. The Citrus County Tax Collector's Business Services office issues the receipt and takes appointments online. No receipt lasts more than a year, and all of them expire September 30, so a business that opens in summer renews within a few months. Check zoning and any state license before you apply.
Occupational license vs. business tax receipt in Citrus County
Citrus County has an estimated 170,174 residents (U.S. Census Bureau, Vintage 2024), making it Florida's 32nd most populous of 67 counties, and it has grown about 10.6% since the 2020 Census base. The county seat is Inverness, and its largest incorporated communities include Inverness, Crystal River. Wherever you are in the county, your LLC or corporation is formed at the state level, so the entity itself is the same as one formed in Miami or Tallahassee.
How to start a business in Citrus County: LLC, corporation or PLLC
Florida's Division of Corporations (Sunbiz) charges $125 to file Articles of Organization for an LLC ($100 filing plus $25 registered agent designation) and $70 for Articles of Incorporation ($35 plus $35). Florida requires every entity to keep a registered agent with a physical Florida street address, and an annual report is due to Sunbiz between January 1 and May 1 each year ($138.75 for an LLC, $150 for a corporation, with a $400 late fee). Corp USA can file your Articles, serve as your registered agent and remind you of the annual report deadline. Your registered agent's address appears in the public Sunbiz record, so many owners who work from home use a registered agent service to keep their home address off that filing.
After the state filing, check local requirements. Florida counties and cities may levy a Local Business Tax under Chapter 205, Florida Statutes; in Citrus County, start with the Citrus County Tax Collector (https://www.citrustc.us), and if your business is inside a city such as Inverness, check that city's business tax office too. Add any state professional license and confirm zoning before you open.
Citrus County business license FAQs
Do I need a Citrus County business license (business tax receipt)?
Yes, outside Crystal River and Inverness city limits. The county business tax applies everywhere except those two cities, and receipts expire September 30.
Is a Citrus County occupational license the same as a business tax receipt?
Yes. Florida law renamed the old occupational license the local business tax in 2006, so a business tax receipt, an occupational license and a local business license all mean the same thing in Florida (Chapter 205, Florida Statutes).
Can I form a Florida LLC if my business is based in Inverness?
Yes. Florida LLCs are formed statewide through Sunbiz for $125; your Inverness address can be the principal office, and you need a Florida registered agent.
Where is the Citrus County Tax Collector?
Its official site is https://www.citrustc.us.
Should my Citrus County business be an LLC, a corporation or a PLLC?
Most small businesses choose an LLC for its simple management and pass-through taxes. A corporation suits owners who plan to issue stock or bring in investors. A PLLC is for state-licensed professionals such as doctors, lawyers and CPAs. All three file with Sunbiz: $125 for an LLC or PLLC and $70 for a corporation.