Hillsborough County, FL Business Licensing & Operations: Pawnbrokers (2026)
Key Facts
- Annual tax
- $337.50 per location
- Receipt expires
- midnight September 30 yearly
- Application
- written, signed, filed with Tax Collector
- Display duty
- conspicuous, open to public view
- No receipt
- misdemeanor, F.S. § 125.69
- Delinquency penalty
- 10% + 5%/month, capped 25%
- 150 days unpaid
- civil action, up to $250 penalty
Summary
Every pawnbroker in unincorporated Hillsborough County must hold a business tax receipt from the County Tax Collector before opening, at $337.50 per place of business. The receipt is issued only on written application, must stay displayed where the public can see it, and expires each September 30 regardless of when it was purchased.
Every person engaged in the business of pawnbroker shall pay a business tax of $337.50 for each place of business. (Ord. No. 95-4, § 39.01, 5-22-1995)
Full Breakdown
Sec. 50 for each place of business, one of the fixed-fee categories under Chapter 46, Article III's business tax schedule. Sec. 46-158 bars anyone from engaging in a business, profession or occupation in the County without first procuring the receipt from the Tax Collector. To get one, Sec. 46-163 requires a written, signed application, and if the tax is based on capacity, employee count or another contingency, the applicant must file a signed statement with full details, which the Tax Collector keeps on file. Sec.
01 definitions for the article. Once issued, Sec. 46-166 requires the receipt to be kept 'displayed conspicuously at the place of business' and open to inspection by County officers; failing to display it triggers liability for another full business tax. Receipts run on a fiscal year and expire at midnight September 30 (Sec. 46-162), though a pawnbroker who becomes liable only in the second half of the year can pay half the annual amount. Sec. 46-168 makes clear this county tax is separate from and in addition to any state pawnbroker regulatory permit or license; it does not replace state licensing under Florida's pawnbroking statutes.
Violations & Fines
Knowingly making a false statement on the application is punishable under Sec. 46-164/46-165. Operating without the receipt is prosecuted as a misdemeanor under F.S. § 125.69 and carries a 25 percent penalty on the tax owed (Sec. 46-167(b)). Unpaid tax becomes delinquent after September 30 and accrues a 10 percent penalty in October plus 5 percent per additional month, capped at 25 percent (Sec. 46-167(a)). If the tax stays unpaid 150 days after the initial notice, the pawnbroker faces civil action for court costs, attorneys' fees, collection costs and a penalty up to $250.00 (Sec. 46-167(c)).
Frequently Asked Questions
How much does a pawnbroker business tax receipt cost in Hillsborough County?
When does the receipt expire and can I get a partial-year one?
What happens if I run a pawnshop in Hillsborough County without the tax receipt?
Does the county receipt replace Florida's pawnbroker regulatory license?
Sources & Official References
Other rules in Hillsborough County
Florida rules heatmap·Compare Hillsborough County to another location·View the Florida business licensing & operations overview
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