City of Mary Esther | Community Development

The City of Mary Esther ~ Business, Service, Families ~ A Growing Community

City of Mary Esther
195 Christobal Road N
Mary Esther, FL 32569
850 243-3566 Phone
850 243-0736 Fax

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Community Development > Business Tax Receipt

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.

Before opening a business the location must have a current fire inspection, a county occupational/business tax receipt and complete a business tax receipt application with the Finance Department in City Hall between 8:00 a.m. and 5:00 p.m. Monday through Friday. Once the application is approved a license tax will be charged according to the City's Ordinances Section 13-18, Schedule of Fees. All tax receipts expire September 30 and must be renewed annually. Contact the Finance Department at (850) 243-3566 ext. 12 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.

Mary Esther code related to Home Based Businesses

Business Tax Recepit Application in PDF format
(after filling out form, hold down RIGHT mouse button and select PRINT).

Business Tax Receipt Fee Schedule

RETAIL AND WHOLESALE OUTLETS

Class	Gross Receipts		Regulatory
	From	To	License Fee
A	$ 0	$ 25,000	$ 25.00
B	25,001	50,000	40.00
C	50,001	100,000	80.00
D	100,001	200,000	150.00
E	200,001	300,000	275.00
F	300,001	600,000	550.00
G	600,001	1,000,000	950.00
H	1,000,001	1,500,000	1,200.00
I	1,500,001	3,000,000	1,950.00
J	3,000,001	6,000,000	3,000.00
K	6,000,001	10,000,000	4,500.00
L	10,000,001	15,000,000	6,000.00
M	15,000,001	AND OVER	7,000.00

FOOD AND BEVERAGE ESTABLISHMENTS

Restaurants, cafes, snackbars, dining rooms, lounges, taverns, nightclubs and the like; whether operated in conjunction with some other line of business or not:

Gross Sales		License
From	To	Tax
$ 0	$ 25,000	$ 25.00
25,001	50,000	40.00
50,001	100,000	80.00
100,001	200,000	150.00
200,001	300,000	275.00
300,001	600,000	550.00
600,001	1,000,000	950.00
1,000,001	1,500,000	1,200.00
1,500,001	3,000,000	1,950.00
3,000,001	AND OVER	3,000.00

RENTAL UNITS

Rental Units: Residential dwellings, commercial establishments and all other units or spaces rented.

UNITS				LICENSE TAX
1	to	4	units	$ 25.00
5	to	10	units	50.00
11	to	50	units	100.00
51	to	100	units	200.00
101	to	200	units	300.00
201	to		units	400.00
501	to		units	500.00
Flat rate:	Carnivals, Show, etc.			100.00
	Banking Institutions, Professionals			150.00

PENALTIES

10% of the Regulatory fee as of October 1, and an additional 5% per month until paid. A maximum penalty of 25% of the initial fee can be assessed.