The following businesses are not required to purchase a business tax receipt:

  1. Agencies or offices employing professionals. Each professional is issued an individual business tax receipt (includes doctors, lawyers, accountants, architects, etc.).
  2. Bars and lounges, unless they retail or provide entertainment or dancing.
  3. Banks. They are licensed by the State.
  4. Commercial fisherman (selling directly from the boat).
  5. Company representatives showing samples and taking orders for merchandise to be shipped from central distribution offices.
  6. Door-to-door salespersons taking orders only. Direct sales require a retail peddler business tax receipt.
  7. Farms including vegetable growers, livestock, fish farms, and other produce. These may be peddled without a business tax receipt as long as they are raised by the owner. There are other permits needed from other agencies for some of these businesses.
  8. Insurance agents or offices do not need a business tax receipt; however, an insurance adjuster will need one.
  9. Interstate services are covered by the Interstate Commerce Act. Some of these businesses include trucking, bus lines, couriers, Internet sales, and other businesses that operate across state lines.  NOTE: Mail or Internet order businesses are covered under the Interstate Commerce Act.
  10. Investment companies formed to invest money for family and friends, as long as there is no broker fee charged.
  11. Non-profit and charitable organizations.
  12. Phone solicitor business owners are issued a business tax receipt only if the business involves selling coupons or memberships locally.
  13. Owners who rent or develop their own property.
  14. Real estate agents are not required to have a business tax receipt, but real estate brokers are.
  15. Wholesale distributors are issued a business tax receipt only if they sell directly from a local inventory.
  16. Businesses working solely for the government and located on US property are exempt from the issuance of a business tax receipt. If their location is in Escambia County, they must obtain a business tax receipt.
  17. Members of the clergy.