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WHOLESALE NURSERY BUSINESS CHECKLIST
I. REGULATIONS:
1. ZONING:
Counties enforce zoning regulations in all unincorporated areas of the county. The municipalities have their own zoning rules that apply within their borders.
You will need: Legal Description of Property, Address, and Mailing Address
2. WELL & WATER PERMITTING:
A consumptive Water Use Permit (WUP) is required for all wells of 6 in. diameter or larger or capable withdrawing 100,000 gallons per day on an annual average basis or 1,000,000 gallons on any single day.
A Well Construction Permit (WCP) is required for the construction of all new wells that are greater than 2 in. diameter.
Contact the Water Management District representing your location.
Contact the Water Management District to transfer water use permits to new landowners. Failure to do so within 45 days of purchase will result in permit cancellation and the new owner will have to apply for a new permit.
3. CLASSIFICATION FOR PROPERTY TAXES:
Agricultural classification of land may be obtained by contacting the County Property Appraiser’s office and filing an application.
II. LICENSING:
1. LICENSES:
When most people talk about a “business license,” they are referring to an occupational license. This is a privilege tax to engage in or manage any business, profession of occupation within the county, including municipalities. Producers of agricultural products are exempt from occupational licenses. However, plant brokers, retailers and landscapers need an occupational license.
You will need: Name of business or your name, Mailing and physical addresses of the business, Type of business, Social Security Number or Federal Tax I.D. Number, Fictitious name registration (if required).
2. BONDING:
The State of Florida requires that businesses that purchase agricultural products (retailers, plant brokers, landscapers, etc.) be licensed and bonded. Sellers of agricultural products should make sure that their non-cash customers are bonded.
Licenses & Bonding FL Dept. of Agriculture & Consumer Services 407 S. Calhoun Street Tallahassee, FL 32399 (850)488-4101http://www.florida-agriculture.com
3. INCORPORATION:
Should you choose to incorporate your business, the state may assist you with necessary paperwork.
Department of State Division of Corporations
P.O. Box 6327 Tallahassee, FL 32314 (850)488-9000 http://www.sunbiz.org/
4. FICTITIOUS NAME REGISTRATION:
A fictitious name is defined as any name under which a person transacts business in the state of Florida, other than his or her legal name. Fictitious name registration is not required for a nursery business if:
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a. the business is a sole proprietor ship and the owners full name is used in the title
b. the business is a corporation or limited partnership filed and in good standing with the Florida Department of State Division of Corporations
c. the business is a federally chartered corporation and is not transacting business under any other name. An application for fictitious name registration can be made through:
Department of State Division of Corporations
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P.O. Box 6327 Tallahassee, FL 32314 (850)488-9000 http://www.sunbiz.org/
5. PESTICIDE LICENSING:
A Private Applicators License is required to apply restricted use pesticides in a nursery. You will need to pass the Private Applicator Exam and the General Standards (Core) Exam. The prohort website has information on pesticide licensing. http://prohort.ifas.ufl.edu
III. NURSERY INSPECTION:
1. INSPECTON:
All nurseries must be inspected and registered with the Division of Plant Industry (DPI) prior to selling any plants. The DPI nursery number must appear on all printed advertisements. This is what people often call a nursery license. The DPI is charged with restricting the importation and spread of plant pests. You must have plants available for inspection when you contact the DPI–this is not a license that you can get before starting to produce plants. All Stock Dealers & Plant Brokers must also be registered. Inspection fees are based on the amount of plant material ready for sale at anytime. A website for more information is: http://doacs.state.fl.us/onestop/plt/plantinsp.htm
IV. TAXES
1. CORPORATE TAXES
STATE: A website for more information is: http://www.myflorida.com/dor/
You will need: To come in person (nursery officer), Have legal nursery business name and have a list of business officers, Tax Identification Number, Social Security numbers of two officers, and Proof of Bonding.
FEDERAL: A website for more information is: http://www.irs.gov/smallbiz/index.htm
Federal Tax Number and Agricultural Tax Guide
A website for more information is: http://www.ssa.gov
2. SALES TAX
Sales Tax must be collected from retail customers. You must keep records of wholesale customers’ sales tax certificate numbers.
Websites for more information are: http://www.myflorida.com/dor/
http://www.dos.state.fl.us/startbus/taxes.html
Primary Source of Information: Hillsborough County Extension, IFAS
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