Local Business Tax Receipt — Jacksonville / Duval County
Jacksonville restaurants need a single Local Business Tax Receipt from the Duval County Tax Collector (consolidated government).
What it is. The Local Business Tax Receipt (LBTR; formerly "occupational license"). Because Jacksonville and Duval County are a consolidated government, a single LBTR covers the local business tax (no separate city + county receipts).
Who issues it. Duval County Tax Collector — City of Jacksonville (consolidated) (City/County layer).
When you need it. To operate; the receipt is valid Oct 1 – Sep 30 (delinquent after Sep 30, penalties up to 25%).
How to apply. Apply through the Duval County Tax Collector; food service also requires the state DBPR license and other approvals.
Fees. Per the LBTR schedule — see source (⟢ VERIFY).
Renewal. Annual (by Sep 30).
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- Duval County Tax Collector, Local Business Tax — https://taxcollector.jacksonville.gov/taxes/local-business-tax — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.