Legal Question in Business Law in Florida
Under which jurisdiction do I pay (or not pay) my business tax/occupational license?
I'm living with my parents and want to freelance to bring in money while I'm searching for a full-time position. I will essentially be working from home.
However, I do rent a mailbox at the UPS Store one town over (unincorporated and no business taxes) and would use that as public-facing mailbox for my clients/prospective clients. Where do I pay my business tax? If I were renting an office, it would be pretty cut and dry.
Both the city where I reside and the unincorporated area are in the same county, and the business tax/occupational licenses are handled on a city-by-city basis in this county.
Parents insist that where I pay taxes would be determined by the mailbox location, but that doesn't seem right since it's not an actual office where my business records are stored and/or I go to work on a regular basis.
1 Answer from Attorneys
It is proper to obtain a business/occupational license in the jurisdiction of the physical address where the work is actually performed and business records are kept. Not all jurisdictions require the registration of home based freelance contractors under certain circumstances. You need to check the local rules.