Occupational Licenses

The Town of Micanopy requires an Occupational License for all persons engaging in occupations professions, or business enterprises within the Town of Micanopy. An occupational license is a local business tax receipt that provides proof to the Town of Micanopy that a business has paid the taxes it needs to operate and maintain a business license in good standing for the year. Occupational Licenses are in effect for the fiscal year beginning October 1  and ending September 30  per the Town of Micanopy, Code of Ordinances, Chapter 45, Article I, Section 45-1 through 45-3 referenced below. As defined below, the license fee is $40 for each rental unit/space or business. Please make your check payable to the Town of Micanopy. Licenses not renewed by October 31, 2019 shall be considered delinquent. Upon receipt of your completed application and payment, an Occupational License will be either emailed to you or provided by mail upon receipt of a stamped, self-addressed envelope from the applicant. Once received, the Occupational License should be displayed in a prominent place at your business establishment. If you have any questions relative to this matter, please call Town Hall

Click Here to Download Occupational License Application

Chapter 45 Taxation and Special Assessments:
Sec. 45-1. Tax Assessments
The following occupational license taxes shall be paid to the Town of Micanopy by persons engaging in occupations, professions or business enterprises within the Town of Micanopy. These tax amounts may be amended by resolution of the Town Commission:

Category:
Industrial Enterprises
Residential/Commercial Landlords and Mobile Homes
Businesses, Professions, etc. located in the Historic General Business District
Businesses, Professions, etc. located in any other zoning district                                                

Occupational License Amounts:
$250.00
$40.00 Per Unit or Space

$40.00
$40.00

Sec. 45-2.  Due Dates
All occupational licenses are valid from October 1st through September 30th of the following year. Occupational licenses that are not renewed when due and payable are delinquent and subject to a delinquency penalty of 10 percent for the month of October, plus an additional 5 percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the occupational license tax for the delinquent establishment.

Sec. 45-3.  Enforcement
1. Any person who engages in or manages any business, occupation, or profession without first obtaining an occupational license is subject to a penalty of 25 percent of the tax due, in addition to the costs of any collection proceedings.  

2. Any person who engages in any business, occupation, or profession covered by this Article, who does not pay the required occupational license tax within 150 days after the initial notice of tax due is subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.

3. As an alternative means of enforcement, the Town may initiate code enforcement proceedings under section 2-30, et. seq. of this code.