City of Panama City
Frequently Asked Questions
Do I need a business license if I reside and/or operate my business within the City of Panama City limits?
Yes, all businesses within the City of Panama City limits, including home-based and short-term rentals, are required to register with the city and collect or pay appropriate fees. Before applying, you may check to see if your location is within the city limits by visiting the city GIS map here: https://experience.arcgis.com/experience/1c621100f54f4b179e165a16724be0a0/?data_id=81900affe58449648be57c9b7c52238c-187760f522e-layer-29%3A2654
What if I do not obtain a business license?
It is unlawful for any person to carry on or engage in or conduct any of the businesses, occupations or professions without registering and paying for a local business tax at the time and in the amount required. Failure to get a business license may result in a Code Enforcement case being opened and therefore any associated penalties.
What information do I need to get a business license?
Unless you are doing business in your given name (i.e. John Doe), you must register with Sunbiz and provide that information upon applying for your business license. Other applicable information varies depending on your business/occupation type. For example, licensed professions need to provide copies of state licensure such as cosmetologists, realtors, contractors, etc. If your business is regulated by a state agency you must provide verification of registration with agencies such as the Department of Business and Professional Regulation (DBPR), Florida Department of Health (DOH), Florida Department of Agriculture and Consumer Services (FLDACS), etc.
If you need more information on what your business will require, please visit the Business Services webpage at https://www.panamacity.gov/184/Business-Services or email BusinessTaxPC@panamacity.gov.
What does the business license process look like?
To obtain a business license, you must first apply using the online GovOS portal. From here, you will fill out the required application forms along with uploading any other associated documents such as the business' Sunbiz registration state licenses, state registrations, certifications, etc.
Once the business license application is submitted, it will be reviewed by one of the Business Services staff to verify that the application is complete. If any additional documentation is needed, additional tasks will be assigned for the applicant to complete.
After all documentation has been received and verified, the application will be routed to four other city departments for approval including Planning, Fire, Code Enforcement and Environmental Compliance (F.O.G.). These departments may provide comments that need to be addressed before the license can be issued. In this event, the applicant will be notified. Once all comments have been addressed, the license can be issued.
How much does a business license cost?
Depending on the type of business, your license may require either an annual fee or a monthly fee. Merchant licenses collect and pay the 1% fee monthly, whereas Occupational, Home Occupational and Reciprocal licenses pay annually. More information on specific license types is provided within their respective categories below.
Do I also need to obtain a separate business license for a new business?
Yes, each business requires its own license and therefore a new application must be submitted for approval along with associated documents.
My business has moved. What do I do?
If your business has moved to a location outside of the City of Panama City limits, please notify us to close out the license by emailing BusinessTaxPC@panamacity.gov.
If your business is moving to a location within the City of Panama City, please apply for a new business license for the new location. A change of location will prompt the requirement for department routing and approval, similar to a new license.
I closed my business. What do I do?
Please email the City of Panama City at BusinessTaxPC@panamacity.gov. Please include the Business name, six digit license/account number, closure date and the reason you are closing the account/business.
How can I print a copy of my license?
Your License PDF can be found in the Business Center by clicking your account name under "Manage Your Account(s)".
Do I have to display my license?
Yes. Your business license must be posted in a conspicuous place within public visibility at all times. Your License PDF can be found in the Business Center by clicking your account name under "Manage Your Account(s)".
What types of assistance can GovOS provide to me?
GovOS can assist you with all your system and account questions. Whether you have a question about your account or technical questions about how to do something in GovOS, please reach out to our support team. We can always reach out to the City on your behalf if we need their assistance with one of your questions. You can reach GovOS at blt.str.support@govos.com and by phone at (888) 751-1911.
Where are my tax forms? My Action Center is empty.
Your tax forms will be available on the 1st day of the month following the last day of the tax period. For example, the January tax forms will be available in your Action Center on February 1. If you do not see the forms you expected, simply contact GovOS support for assistance.
Can I manage multiple business licenses with one login?
Yes - to do so, click Add accounts from your user login under Manage Your Account(s). You will need your 6 digit Account Number and the GovOS Activation Code to connect to an existing property record.
Can a business license account have more than one user?
Yes, each property can have an unlimited number of users. Each user is required to provide the 6 digit Account Number and the GovOS Activation code to be authorized to connect to an existing property record.
I did not receive or I misplaced the letter with my activation code. What do I do?
Contact GovOS blt.str.support@govos.com or by phone at (888) 751-1911 for assistance. You will need to confirm account details to be verified for the account. To protect the security on property accounts, you will need written (e-mail) permission from a registered owner or officer of the property for us to provide you with a new activation code.
What payment types are accepted by the City through GovOS?
The City accepts ACH Debit, or e-check as well as the following major credit cards: Visa, Mastercard and Discover.
Can I schedule a payment in GovOS?
For your security, GovOS does not store any payment information in the system. You will need to enter your desired payment information each time you check out.
How do I change the User on a Property?
All users need to register, just as you did, by going to the home page for that jurisdiction (i.e. https://panamacity-uat.munirevs.com) They will click on the "Go" button under "New Users". They will also need the 6 digit account number and Activation Code for the property.
I forgot my password. What do I do?
From the Log In page, click the "Forgot your password" link and follow the instructions that will be e-mailed to the User's registered e-mail address.
Do I have to login to GovOS to see my alerts and reminders?
No. All alerts are e-mailed to your authenticated e-mail address. When you login to the system, you will also see any open alerts that need to be addressed in your Action Center.
Merchant License
What is the merchant fee?
The City of Panama City imposes a monthly Merchant Fee of one-percent (1%) on all retail merchant gross sales. This 1% Merchant Fee applies to ALL retail sales including, but not limited to the following: restaurants, grocery stores, retail shops, hotels, short-term rentals and medical marijuana dispensaries. For lodging establishments, the Merchant Fee is in addition to the five-percent (5%) Tourist Development Tax imposed by Bay County. The Merchant Fee is not a tax and must still be collected on tax-exempt items.
Are there any discounts for the merchant fee?
If payment is received by the 20th of the month in which they are due, you will receive a three-percent (3%) discount on the fee amount. For example, if November's payment is paid on or before December 20th, the discount can be applied.
What if I miss a merchant fee payment?
If the fee is paid after the last day of the month in which it is due, an 8% penalty will be added to the total payment due. The 8% penalty will continue to accrue up to 24% at which time the Business Tax Receipt may be revoked. The penalty will be applied to each and every monthly payment that is delinquent.
30 Days = 8% penalty
31-60 Days = 16% penalty
61 Days+ = 24% penalty
After 60 Days of delinquency, a FEE VIOLATION sticker may be placed on the front door of the business until the account is made current. This violation sticker can only be removed by an officer of the Code Enforcement Department.
After 90 Days of delinquency, your business may be subject to revocation of the Business Tax Receipt, civil actions, and penalties that may include court costs, attorney fees, and administrative costs. Reinstatement will be at the discretion of the City.
When is the merchant fee due?
Payments must be made on a monthly basis. Payments are due by the last day of the month, for the preceding month (for example: January is due by the last day of February, February is due by the last day of March, etc.)
What if I did not have any sales for the month?
The minimum monthly payment to keep the license active and not delinquent is $1.50. This means that you are required to file monthly $1.50 for any sales less than or equal to $150.00. To file a tax form, select your tax form from your Action Center. Then, complete the required information on the remittance.
How do I amend a return?
Please email BusinessTaxPC@panamacity.gov, letting us know you need to file an amended return. In the email please include:
1) What business the amendment is for along with your six-digit license/account number, and owner name
2) Period you need to amend (i.e. March form due April 30th)
3) If you overpaid or underpaid your original form
4) Brief explanation as to why the form needs to be amended
Once we receive this email we will review your account and send you further instructions.
Occupational License
How much is an occupational business license?
Occupational licenses are subject to the fees provided in the City of Panama City Code Section 7-53 (https://library.municode.com/fl/panama_city/codes/code_of_ordinances?nodeId=SPAGEOR_CH7BULIBURE_ARTIIOCLITA_S7-53AMLITA). These fees are based on your business type. Fees may also be prorated if a new license is issued after during the license year.
When are occupational license fees due?
Occupational licenses fees are due annually by October 1st. The license is valid from October 1st through September 30th of each year.
What if I forget to pay my occupational license fee?
Anyone who is delinquent in the payment of their business license tax or fee cannot have their license renewed. Fees are due by October 1st. Delinquent occupational licenses are subject to the penalties of the following:
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 license for nonpayment or referral to Code Enforcement.
Home Occupational License
How much is a home occupation business license?
If you business is operated from your home, you must obtain a business license and pay the annual fee associated with the license. Home based businesses are issued a home occupational license and are subject to the fees provided in the City of Panama City Code Section 7-53 (https://library.municode.com/fl/panama_city/codes/code_of_ordinances?nodeId=SPAGEOR_CH7BULIBURE_ARTIIOCLITA_S7-53AMLITA). Fees may also be prorated if a new license is issued after during the license year.
Can my home occupation business have employees?
No person other than members of the family residing on the premises shall be engaged in such occupation or business activity.
How much space in my home can be dedicated to my home occupation business?
The use of the premises for a home occupation or home office shall be clearly incidental and subordinate to its use as a residence and shall not alter the residential character of the structure. There shall be no change in the outside appearance of the building or premises, or other visible evidence of the existence of a home occupation or home office. No home occupation shall occupy more than 25 percent of the first-floor area of the dwelling. No accessory building, freestanding or attached, shall be used for a home occupation.
The use of the premises for a home occupation or home office shall be clearly incidental and subordinate to its use as a residence and shall not alter the residential character of the structure. There shall be no change in the outside appearance of the building or premises, or other visible evidence of the existence of a home occupation or home office.
Can clients or customers come to my home for business purposes?
No home office or home occupation shall generate an increase in vehicular traffic volume above that normally expected in a residential neighborhood, and any vehicular parking shall be off the street. Home office business activities shall be limited to that conducted by phone or mail, with the exception of beauty shops and barbershops having only one chair or businesses offering individual instruction (i.e. piano lessons, etc).
Can I store or operate equipment at my home for business purposes?
No equipment, tools, or process shall be used in a home occupation which would interfere with the use or enjoyment of neighboring properties because of noise, vibration, glare, fumes, odors, or electrical disturbance. In the case of electrical disturbance, no equipment or process shall cause visual or audible interference in any radio, telephones, or television receivers or fluctuations of in-line voltage off the premises. Outdoor storage of materials is prohibited.
What types of businesses are not allowed to obtain a home occupation license?
The following business types are not allowed to obtain a home occupation license; retail sales and the routine delivery of parcels, beauty shops and barbershops having more than one chair; studios for group instruction; public dining or tearoom facilities; antique or gift shops; retail stores; outdoor repair shops; food processing; nursery schools, kindergartens, or child day care centers; and construction/building activities.
Reciprocal License
What is a reciprocal license?
A reciprocal license can be issued to contractors who are not located within the City of Panama City limits but require a license from the city to pull building permits.
What information do I need to apply for a reciprocal license?
A Certified Contractor needs only a copy of the current Florida State license.
A Registered Contractor needs a copy of the current Florida State license, a copy of the current Bay County competency card and a copy of liability insurance issued to the City of Panama City.
How do I renew my reciprocal license?
To renew a reciprocal license, you must go into your GovOS account and renew. Also, you must provide updated licenses and any other required documentation depending on your license.
Short-Term Rentals
Do I have to register my short-term rental?
Yes. You must register your short-term rental for a merchant business license and collect the 1% merchant fee that is remitted monthly.
What defines a short-term rental in the City of Panama City?
A short-term rental is a property used for nightly, weekly or monthly rentals that last fewer than 181 consecutive nights. Short-term rental properties are legally required to register with the State, the County, and the City. Please register with the entities required before listing the property on any booking platform such as AirBNB, VRBO, Expedia, etc.
Does my short-term rental license apply to multiple properties?
No. You are only allowed one short-term dwelling unit per business license in the City of Panama City. Each short-term rental requires its own license and collection of the merchant fee.
For Assistance, Contact GovOS Support
blt.str.support@govos.com
(888) 751-1911
When contacting support, be sure to include the jurisdiction (Panama City, Florida) and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thanks!
