300,488
U.S. Census Bureau, Population Estimates Program, Vintage 2024 (co-est2024-alldata.csv), July 1, 2024 estimate
Tallahassee
Tallahassee
No county BTR (repealed 2009); City of Tallahassee repealed its business tax effective FY2017-18
Leon County business license: do you need a business tax receipt?
Leon County has about 300,000 residents and is home to Florida's capital, Tallahassee, its county seat and only city. Florida State University, Florida A&M and state government anchor the area. Whether you form an LLC, a corporation or a PLLC, there's no local business tax receipt to buy here. Leon County repealed its receipt in 2009, and the City of Tallahassee repealed its business license tax effective fiscal year 2017–18. The city now says it doesn't require or issue general business or occupational licenses. That doesn't mean there's no paperwork. Zoning, building permits and inspections still apply to your location, and a state professional license or sales tax registration may be required for your line of work. Check zoning for a home-based business before you register your home as the principal address.
Occupational license vs. business tax receipt in Leon County
Leon County has an estimated 300,488 residents (U.S. Census Bureau, Vintage 2024), making it Florida's 23rd most populous of 67 counties, and it has grown about 2.8% since the 2020 Census base. The county seat is Tallahassee, and its largest incorporated communities include Tallahassee. 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 Leon 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 Leon County, start with the Leon County Tax Collector (https://www.leontaxcollector.net/), and if your business is inside a city such as Tallahassee, check that city's business tax office too. Add any state professional license and confirm zoning before you open.
Leon County business license FAQs
Do I need a Leon County business license (business tax receipt)?
No. Leon County repealed its business tax receipt in 2009, and Tallahassee repealed its business license tax effective fiscal year 2017–18. Zoning, permits and state licenses still apply.
Is a Leon 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 Tallahassee?
Yes. Florida LLCs are formed statewide through Sunbiz for $125; your Tallahassee address can be the principal office, and you need a Florida registered agent.
Where is the Leon County Tax Collector?
Its official site is https://www.leontaxcollector.net/.
Should my Leon 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.