Business Tax Receipts

Do you need a license to do work in Mary Esther? No person shall engage in or manage any business, profession or occupation within the city limits of Mary Esther (including home based businesses), unless a city license has been obtained and the payment of the applicable tax has been made.

Plan ahead! Before opening a business and activating water service, the location must first have a current fire inspection, and a county occupational/business tax receipt. In most cases, your fire inspection will be completed within 24 to 48 hours, excluding any incidents or emergencies. Then complete a business tax receipt application with the Finance Department in City Hall between 8 a.m. and 5 p.m. Monday through Friday.

Once the Business Tax Receipt Application (PDF) is approved, a license tax will be charged according to the city's Ordinances Section 13-18, Schedule of Fees. View the Business Tax Receipt Fee Schedule (PDF).

All tax receipts expire September 30 and must be renewed annually.

Contact the Business Tax Receipts Administrator at 850-243-3566 ext.10 or by email with any questions concerning the license process.

Please Note: If the business has been sold -your tax receipt is non-transferable. You will need to obtain a new fire inspection with authorization to open, a new Okaloosa County Occupational Tax Receipt, and then apply for a new City of Mary Esther Business Tax Receipt.

Check MuniCode or call for questions concerning Mary Esther code related to Home Based Businesses.

Penalties

  • 10% of the Regulatory fee as of October 1
  • An additional 5% per month until paid
  • A maximum penalty of 25% of the initial fee can be assessed