Florida State Law

Florida businesses with employees or making taxable sales must register with the Department of Revenue for a Certificate of Registration before beginning business. Sole proprietors using a fictitious name must…

Source: FL Department of Revenue

Florida employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: FL Department of Revenue

Florida corporations are formed by filing Articles of Incorporation with the Division of Corporations and paying a $70 filing fee plus a $35 registered agent designation fee. Corporations must file…

Source: FL Division of Corporations

Florida LLCs and corporations must file an Annual Report with the Division of Corporations between January 1 and May 1 each year. The fee is $138.75 for LLCs and $138.75…

Source: FL Division of Corporations

Florida imposes a 5.5% corporate income tax on C corporations doing business in the state. The first $50,000 of net income is exempt. Corporations file Form F-1120 with the Department…

Source: FL Department of Revenue

Florida does not impose a personal income tax on individuals. Business owners who operate through LLCs or S corporations report pass-through income without state personal income tax. The Florida Constitution…

Source: FL Department of Revenue

Florida imposes a state sales tax of 6% on retail sales of tangible personal property and certain services, with county discretionary surtaxes bringing combined rates up to 8% in some…

Source: FL Department of Revenue

Florida minimum wage is $13.00 per hour as of September 30, 2024, rising to $14.00 on September 30, 2025 under a voter-approved constitutional amendment phasing to $15.00 by 2026. Tipped…

Source: FL Department of Economic Opportunity

Florida workers compensation coverage requirements vary by industry. Construction employers must provide coverage with one or more employees. Non-construction employers must provide coverage when they have four or more employees.…

Source: FL Division of Workers Compensation

Florida professional licensing is administered by the Department of Business and Professional Regulation (DBPR), which oversees more than 30 industry divisions and 1.6 million licensees covering contractors, real estate agents,…

Source: FL Department of Business and Professional Regulation

Florida requires general contractors, building contractors, and residential contractors to be licensed by the Construction Industry Licensing Board under DBPR. Electrical, plumbing, and HVAC contractors hold separate state licenses. All…

Source: FL Construction Industry Licensing Board

Florida administers an Emergency Bridge Loan program providing short-term, interest-free loans of up to $50,000 to small businesses affected by declared disasters. Loans are intended to bridge the gap until…

Source: FL Department of Economic Opportunity

The Florida Qualified Target Industry (QTI) Tax Refund provides refunds of Florida taxes paid by businesses in high-value industries that create new jobs above the county average wage. Refunds range…

Source: FL Department of Economic Opportunity

Home-based businesses in Florida are regulated by local city and county zoning ordinances and, in many communities, homeowners association rules. Most jurisdictions permit home occupations as an accessory residential use…

Source: FL Division of Corporations

Florida LLCs are formed by filing Articles of Organization with the Division of Corporations and paying a $125 fee. All LLCs must designate a registered agent with a Florida address…

Source: FL Division of Corporations