104,376
U.S. Census Bureau, Population Estimates Program, Vintage 2024 (co-est2024-alldata.csv), July 1, 2024 estimate
Fernandina Beach
Fernandina Beach · Hilliard · Callahan
No county occupational license in unincorporated Nassau County; City of Fernandina Beach issues LBTR
Nassau County business license: do you need a business tax receipt?
Nassau County has about 104,000 residents in Florida's northeast corner. Fernandina Beach is the county seat, and Callahan and Hilliard are its towns, with Yulee and Amelia Island communities unincorporated. Whether you form an LLC, a corporation or a PLLC, Nassau County doesn't require a local occupational license for businesses in unincorporated areas. Inside Fernandina Beach city limits, you need a city Local Business Tax Receipt before you open. You can apply through the city's online portal or its Building Department, and fees are set by City Code and due by September 30. The city asks for any state licenses, your sales tax certificate, workers' compensation documents and a signed affidavit. Commercial locations need inspections, and home-based businesses don't. Callahan and Hilliard businesses should check with the town.
Occupational license vs. business tax receipt in Nassau County
Nassau County has an estimated 104,376 residents (U.S. Census Bureau, Vintage 2024), making it Florida's 37th most populous of 67 counties, and it has grown about 15.5% since the 2020 Census base. The county seat is Fernandina Beach, and its largest incorporated communities include Fernandina Beach, Hilliard, Callahan. 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 Nassau 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 Nassau County, start with the Nassau County Tax Collector (https://nassautaxes.com/), and if your business is inside a city such as Fernandina Beach, check that city's business tax office too. Add any state professional license and confirm zoning before you open.
Nassau County business license FAQs
Do I need a Nassau County business license (business tax receipt)?
No county receipt. Unincorporated Nassau County doesn't require a local occupational license. Fernandina Beach requires a city Local Business Tax Receipt, due by September 30 each year.
Is a Nassau 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 Fernandina Beach?
Yes. Florida LLCs are formed statewide through Sunbiz for $125; your Fernandina Beach address can be the principal office, and you need a Florida registered agent.
Where is the Nassau County Tax Collector?
Its official site is https://nassautaxes.com/.
Should my Nassau 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.