Monroe County and Key West Business License: Keys Rules

In the Florida Keys, the state paperwork is the easy part. The local layer is where people get stuck: a county business tax receipt from the Tax Collector, a separate city receipt, a sales tax registration, and in some cases zoning limits that decide whether you can build or expand at all. This guide covers what applies in Monroe County, how Key West fits in, and where to confirm current figures before you spend money.

Florida has no general business license

Florida does not issue a statewide general business license. The Department of Business and Professional Regulation (DBPR) licenses specific professions and trades, such as contractors, cosmetology, real estate, restaurants, CPAs, and engineers. Whether you need a DBPR license depends entirely on what you do.

Most Keys businesses do need a local business tax receipt (LBTR). Under Chapter 205 of the Florida Statutes, the receipt is a tax, not a competency license. It does not test your skills or certify that you are qualified. It is the local government's charge for the privilege of doing business at a location. Not every county or city levies it, but Monroe County does, and so do Key West, Marathon and Islamorada.

Step 1: Get the Monroe County business tax receipt

The county receipt is issued by the Monroe County Tax Collector. The office is at:

Monroe County Tax Collector
1200 Truman Ave, Suite 101
Key West, Florida
Phone: 305-295-5090

The fee varies by business type, so there is no single number to budget. Ask the Tax Collector for the current fee schedule for your category before you sign a lease. Also ask how and when the receipt is renewed, because that schedule is not set out in this guide. Have your legal business name, entity type, and business address ready when you call.

Step 2: Get the city receipt

The county receipt does not replace a city receipt. Most businesses also need one from the municipality where they operate. Key West, Marathon, and Islamorada are the cities most businesses in the Keys deal with, and each issues its own receipt. Businesses in unincorporated Monroe County generally deal only with the county, but confirm that for your address.

Key West has the most layered rules, especially for short-term rentals (covered below). This guide does not list city fees because they change. Contact the City of Key West business tax office, and the finance or clerk's office in Marathon or Islamorada, and get the requirements and fees in writing.

Step 3: Register for sales tax if you sell taxable goods or services

If your business sells taxable goods or services, you must register as a sales and use tax dealer with the Florida Department of Revenue before you begin business. Registration is handled through the Department's online portal at floridarevenue.com. The Department's main site is floridarevenue.com.

The state sales tax rate is 6%. Monroe County adds a 1.5% surtax, for a combined rate of 7.5%. Confirm with the Department of Revenue whether the surtax applies to your specific sales and how it should appear on your invoices and point-of-sale system. Getting this wrong is an easy way to end up with an audit notice.

Vacation rentals: the layered sequence

Short-term rentals cause the most confusion in the Keys because three separate accounts or licenses are involved. Based on the verified requirements, the order is:

1. The Monroe County LBTR, from the Monroe County Tax Collector.
2. A Monroe County tourist development tax account.
3. The city license for the city where the property sits.

The city license is where the costs diverge. In Islamorada, the vacation rental license is $1,325. In Key West, transient rentals need a city business tax receipt and a transient medallion. Confirm with the City of Key West how a medallion is obtained, what it costs, and what the process looks like before you buy or list a property. Do not assume a county receipt covers you in Key West.

Rental income is also subject to sales tax questions. Ask the Department of Revenue how your rental income should be reported and whether the 7.5% combined rate applies to your rental charges.

Monroe County zoning: check before you sign

Zoning kills more Keys plans than license fees do. Monroe County manages growth through two permit allocation systems:

• ROGO (Rate of Growth Ordinance) governs new residential building.
• NROGO (Non-Residential Rate of Growth Ordinance) governs new nonresidential floor area.

These systems limit how much new building the county allows. Owning or leasing a parcel does not guarantee an allocation, and a business license does not either. Much of the Keys is also within the Florida Keys Area of Critical State Concern, which adds state-level review on top of local rules.

Before you sign a lease or purchase agreement, do the following:

• Confirm the parcel's zoning district and whether your intended use is permitted there.
• Ask whether the parcel already has allocations or whether a new building or expansion would need one.
• Confirm how the Area of Critical State Concern requirements affect your project.
• Get the answers in writing from Monroe County's planning department. Do not rely only on a broker's summary.

An existing business license at an address does not mean you can change the use of the property. A new use can trigger new zoning review.

Form the entity first

If you are forming an LLC, file the Articles of Organization with the Florida Division of Corporations (Sunbiz) at dos.fl.gov/sunbiz. The required fee is $125, which includes the $100 filing fee and the $25 registered agent designation. The name must end with Limited Liability Company, LLC, or L.L.C., and it must be distinguishable on state records. Do not assume a name is approved until you receive a filing acknowledgment.

Every Florida LLC needs a registered agent with a physical street address in Florida, not a P.O. Box. The $25 designation fee for an LLC is part of the $125 total. The annual report is filed each year between January 1 and May 1. The fee is $138.75, and a $400 late fee applies after May 1, for a total of $538.75. If you operate under a name other than your legal name, a fictitious name registration costs $50 to register and $50 to renew, and the name must be advertised at least once in a newspaper in the county of your principal place of business.

Sunbiz does not offer expedited filing. Walk-in service is available at 2415 N. Monroe Street, Suite 810, Tallahassee, Monday to Friday, 8am to 5pm.

Chapter 205 repeal: where it stands

Repeal of Chapter 205, which authorizes the local business tax receipt, has been proposed. The 2026 repeal bill, HB 103, died in the Senate. As of October 2026, the local business tax receipt remains in place in Monroe County and its cities. Do not assume it is gone, and do not skip a receipt because you heard about a repeal effort. Check the current status with the Monroe County Tax Collector and the Florida Legislature's website if the rules become a factor in your plans.

Common mistakes in the Keys

• Assuming the county receipt covers the city. It does not. Key West, Marathon, and Islamorada each have their own requirements.
• Signing a lease before zoning is confirmed. Allocation limits can stop a project after you have committed rent.
• Renting a property without the tourist development tax account. The county account comes before the city license in the sequence above.
• Making taxable sales before registering. Register with the Department of Revenue before you begin business.
• Choosing a name that conflicts with an existing one. Check Sunbiz before you order signage or printing.

Quick reference

Requirement	Agency	Cost	Confirm
Monroe County business tax receipt	Monroe County Tax Collector, 305-295-5090	Varies by business type	Current fee schedule and renewal timing
City business tax receipt	City of Key West, Marathon, or Islamorada	Not listed in this guide	Fee and requirements with each city
Sales tax registration (6% state plus 1.5% Monroe surtax, 7.5% combined)	Florida Department of Revenue	Confirm with the Department	Whether the surtax applies to your sales
Vacation rental: tourist development tax account	Monroe County	Confirm with the county	Account setup and reporting
Islamorada vacation rental license	Village of Islamorada	$1,325	Current license terms
Key West transient rental: business tax receipt and transient medallion	City of Key West	Confirm with the city	How a medallion is obtained
Zoning and growth allocation (ROGO or NROGO)	Monroe County planning department	Confirm with the county	Allocation status for your parcel
LLC formation	Florida Division of Corporations (Sunbiz)	$125 ($100 filing fee plus $25 registered agent designation)	Name availability and filing acknowledgment

Next steps

1. Confirm your zoning and allocation status before you sign anything.
2. Form your entity and register your fictitious name, if needed, with Sunbiz.
3. Call the Monroe County Tax Collector for the county receipt fee schedule.
4. Contact the city where your location sits for its receipt, and for Key West, the transient medallion process if you rent short term.
5. Register with the Department of Revenue before your first taxable sale.

Disclaimer

This guide is informational content, not legal or tax advice. Fees, rules, and ordinances change, and local requirements can be more specific than a summary like this one. For a complex situation, such as a vacation rental portfolio, a mixed-use building, or a choice of entity structure, consult a Florida attorney and a certified public accountant (CPA) before you commit.