Occupational Local Business Tax Receipt

Occupational local business tax receipts are required for businesses located in the city limits of Panama City that provide a service. Annual business tax receipt fees range from $25.00 to $2,500.00, depending on the occupation/service type. Some occupations/services are regulated by a state agency, and a copy of the current state license is required at the time of application and prior to an occupational local business tax receipt being issued.

Frequently Asked Questions (FAQs)


How much is an occupational local business tax receipt? 

Occupational business tax receipts are subject to the fees provided in the City of Panama City Code Section 7-53. These fees are based on your business type. Fees may also be prorated if a new business tax receipt is issued after or during the business tax receipt year. 

Please contact our office if you need to request a business tax fee exemption (occupational and home occupational fees only) per F.S. 205.162 or F.S. 205.055. 

When are occupational business tax fees due?

Occupational business tax fees are due annually by October 1st. The license is valid from October 1st through September 30th of each year.

How can I pay my occupational business tax fee?

All businesses must use the GovOs online portal to apply for a local business tax receipt or complete the annual Business Tax Receipt Renewal Form. You will be able to pay online through this portal.  

You can access the portal at https://panamacity.munirevs.com


Alternative Payment Options (only after submitting renewal form online): 

  • In Person: Visit City Hall to pay by cash, check, or money order. Card payments are only accepted online.


  • Drop Box: Place your payment in an envelope with business tax receipt number and business name labeled “Attn: Business Services Department" in the drop box behind City Hall on Grace Avenue.


  • Mail: Send a check or money order to: 

  • City of Panama City 

  • Attn. Business Services Department 

  • 501 Harrison Avenue

  • Panama City, FL 32401



What if I forget to pay my occupational business tax fee?

Anyone who is delinquent in the payment of their business tax fee cannot have their license renewed. Fees are due by October 1st. Delinquent occupational business tax receipts are subject to the penalties of the following per Sec. 7-33:

October = 10% penalty

November = Additional 5% penalty (15% total)

December = Additional 5% penalty (20% total)

January = Additional 5% penalty (25% total)

February = $250.00 penalty

Any licenses still delinquent after February will be subject to revocation of the local business tax receipt for nonpayment or referral to Code Enforcement for placement of a Fee Violation sticker on the business and enforcement.