Home-Based Occupational Tax Application 2025

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Register With the Department of Revenue You can register for an account with the DOR online. Once registered, youll be issued a reemployment tax (RT) account number. To register online, use the DORs online registration website. To register on paper, use Form DR-1, Florida Business Tax Application.
To get your seven-digit Reemployment Tax Account Number, you need to register with the Florida Department of Revenue. If you want to avoid making an online application, call 850-488-6800 or your local DOR Taxpayer Service Center to speak with a representative with the DOR.
FAQs Who must have a Business Tax Receipt and Certificate. Who must have a Business Tax Receipt and Certificate of Use? All businesses, including those home based, residential rentals that (long term rentals) and multi-family buildings are required to obtain both a Certificate of Use and a Business Tax Receipt.
An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in the unincorporated part of the county and/or upon the applicable out-of-state businesses with no location or office in the state pursuant to O.C.G.A.
Professional License Tax: A tax that is imposed on individuals who hold professional licenses, such as doctors, lawyers, and accountants. Occupational Privilege Tax: A tax that is imposed on individuals who work within a particular jurisdiction, regardless of their profession.

People also ask

Who Pays for Reemployment Assistance? You, the employer, pay for reemployment assistance through a tax managed by the Florida Department of Revenue. The tax is one of your business costs. Workers do not pay reemployment tax and employers must not make payroll deductions for this purpose.
The easiest way to get a Reemployment Tax Account Number is to register for an online account with the Florida Department of Revenue (DOR). Once you enroll, youll receive your 7-digit Reemployment Tax Account Number.
You can access an electronic copy of your 1099-G through your Reemployment Assistance account.

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