165,666
U.S. Census Bureau, Population Estimates Program, Vintage 2024 (co-est2024-alldata.csv), July 1, 2024 estimate
Stuart
Stuart · Indiantown · Sewall's Point · Jupiter Island
Martin County Tax Collector, Local Business Tax (after Growth Management zoning and fire approval)
Martin County business license: do you need a business tax receipt?
Martin County has about 166,000 residents on the Treasure Coast. Stuart is the county seat, and Jupiter Island, Ocean Breeze and Sewall's Point are its other towns, with Palm City, Jensen Beach, Hobe Sound and Indiantown nearby. Whether you form an LLC, a corporation or a PLLC, the order of steps matters here. In unincorporated Martin County, first get zoning approval from Growth Management, then pass a fire-prevention inspection, and then bring both approvals to the Tax Collector. The zoning and fire step costs $180, and the county receipt is $26.25 a year. Inside Stuart, get the City of Stuart Business Tax Receipt first. The city requires one for each business type, location and licensed professional. After that, get the county receipt, because Stuart businesses need both.
Occupational license vs. business tax receipt in Martin County
Martin County has an estimated 165,666 residents (U.S. Census Bureau, Vintage 2024), making it Florida's 33rd most populous of 67 counties, and it has grown about 4.6% since the 2020 Census base. The county seat is Stuart, and its largest incorporated communities include Stuart, Indiantown, Sewall's Point. 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 Martin 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 Martin County, start with the Martin County Tax Collector (https://martintaxcollector.com/), and if your business is inside a city such as Stuart, check that city's business tax office too. Add any state professional license and confirm zoning before you open.
Martin County business license FAQs
Do I need a Martin County business license (business tax receipt)?
Yes. Martin County requires a county Business Tax Receipt, which is $26.25 a year. In unincorporated areas, get zoning and fire approval first. In Stuart you need both the city and the county receipt.
Is a Martin 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 Stuart?
Yes. Florida LLCs are formed statewide through Sunbiz for $125; your Stuart address can be the principal office, and you need a Florida registered agent.
Where is the Martin County Tax Collector?
Its official site is https://martintaxcollector.com/.
Should my Martin 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.