109,778
U.S. Census Bureau, Population Estimates Program, Vintage 2024 (co-est2024-alldata.csv), July 1, 2024 estimate
Sebring
Sebring · Avon Park · Lake Placid
No county BTR (repealed July 24, 2006); municipalities may issue receipts
Highlands County business license: do you need a business tax receipt?
Highlands County has about 110,000 residents in the Florida Heartland. Its seat is Sebring, and Avon Park and Lake Placid are its other towns. Whether you form an LLC, a corporation or a PLLC, the county step is simple, because there isn't one. The Highlands County Board of County Commissioners repealed the occupational license and business tax ordinance on July 24, 2006, so the Tax Collector no longer issues a county Business Tax Receipt. The cities and towns can still issue their own receipts. If your business is inside Sebring, Avon Park or Lake Placid, contact that municipality before you open. In unincorporated areas, the county doesn't collect a local business tax, but state licenses, sales tax registration and county zoning and building rules still apply to your location.
Occupational license vs. business tax receipt in Highlands County
Highlands County has an estimated 109,778 residents (U.S. Census Bureau, Vintage 2024), making it Florida's 36th most populous of 67 counties, and it has grown about 8.4% since the 2020 Census base. The county seat is Sebring, and its largest incorporated communities include Sebring, Avon Park, Lake Placid. 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 Highlands 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 Highlands County, start with the Highlands County Tax Collector (https://www.hctaxcollector.com/), and if your business is inside a city such as Sebring, check that city's business tax office too. Add any state professional license and confirm zoning before you open.
Highlands County business license FAQs
Do I need a Highlands County business license (business tax receipt)?
There's no county receipt. Highlands County repealed its business tax ordinance on July 24, 2006. Sebring, Avon Park or Lake Placid may still require a city receipt.
Is a Highlands 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 Sebring?
Yes. Florida LLCs are formed statewide through Sunbiz for $125; your Sebring address can be the principal office, and you need a Florida registered agent.
Where is the Highlands County Tax Collector?
Its official site is https://www.hctaxcollector.com/.
Should my Highlands 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.