Pari-Mutuel Wagering, Sweepstakes and the Florida Lottery
This industry comprises businesses primarily engaged in operating gambling enterprises, such as pari-mutuel wagering facilities, slots, cardrooms, sweepstakes, game promotions and lottery.
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This industry group comprises establishments primarily engaged in operating gambling facilities, such as casinos, bingo halls, and video gaming terminals, or in the provision of gambling services, such as lotteries and off-track betting.
Before starting a business, you probably will need to register with the Florida Department of State, the IRS and the Florida Department of Revenue. For businesses located outside of the State of Florida, evidence of registration with their Division of Corporations or Corporate Registry may be required.
After completing these steps, many businesses will need to get a license from the Florida Gaming Control Commission. The Florida Gaming Control Commission (FGCC) regulates certain legal forms of gambling in the State of Florida and enforces the state’s criminal gambling prohibitions. FGCC’s Division of Pari-Mutuel Wagering regulates pari-mutuel professionals and wagering facilities in Florida, including pari-mutuel racing and games, cardrooms and slot machine gaming, and oversees the compact between the State of Florida and the Seminole Tribe of Florida. The FGCC does not regulate bingo, cruises to nowhere or lottery.
Businesses within this category may employ or require individuals holding professional licenses as requirement for a business license. If you are only pursuing a professional license, you may not need to complete all of the additional steps listed on this checklist.
For gaming venues, if you wish to prepare food, or sell alcohol or tobacco, on the premises of your establishment, you will need to obtain an additional license for that purpose.
A game promotion is defined as a contest, game of chance, sweepstakes, or gift enterprise, conducted by an operator within or throughout the state and other states in connection with and incidental to the sale of consumer products or services and in which the elements of chance and prize are present. Game promotions offering prizes totaling more than $5,000 must file with the Department of Agriculture and Consumer Services.
Some businesses in this category will need to apply with the Department of Environmental Protection for air resource or emissions permits.
Business owners in this category may also wish to explore assistance offered by the Florida Department of Economic Opportunity and the advantages of becoming a Florida Lottery retailer.
Register your business with the Department of State
Department of State
The Florida Department of State’s Division of Corporations serves as the state’s central depository for a number of commercial activities. These activities include a variety of business entity filings, trade and service mark registrations, federal lien recordings, judgment lien filings, uniform commercial code financing statements, fictitious name registrations, notary commissions, and cable and video service franchises.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: https://www.dos.myflorida.com/offices/general-counsel/public-records-requests/.
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Agency Introduction
The Department of State (DOS) is where you register your business. You can search and access filed information for corporations, limited liability companies, limited partnerships, general partnerships, trademarks, fictitious name registrations and liens. Also, electronic filing and certification can be processed via the Department’s website.
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Sunbiz offers several methods in which information can be submitted to the DOS for filing.
Apply for your Employer Identification Number (EIN)
Internal Revenue Service
The Internal Revenue Service (IRS) is the nation’s tax collection agency and administers the Internal Revenue Code enacted by Congress.
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Agency Introduction
If you are required to report employment taxes or give tax statements to employees, you need an Employer Identification Number (EIN) to send with all items you report to the Internal Revenue Service (IRS) or Social Security Administration. If you do not intend to hire others, you may skip this step.
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You may apply for an EIN online if your principal business is located in the United States or U.S. Territories. The person applying online must have a valid Taxpayer Identification Number (SSN, ITIN, EIN). You are limited to one EIN per responsible party per day.
Register your business with the Department of Revenue
Department of Revenue
The Florida Department of Revenue administers three programs: General Tax Administration, Property Tax Oversight and Child Support. The General Tax Administration program works with Florida businesses that are required to register for, collect, report and remit the taxes and fees administered by the Department.
The Department also manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees, and in some cases contractors, within 20 days of an employee’s start date. This information is used to assist the Department’s Child Support Program with child support orders. The employment information reported through the state’s New Hire Reporting Center is also used to detect and prevent public assistance and reemployment assistance fraud.
For additional information, please visit floridarevenue.com.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: https://floridarevenue.com/opengovt/Pages/default.aspx.
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Agency Introduction
A business owner or contractor may need to register for, collect, report and/or remit one or more of the taxes, fees and licenses administered by the Florida Department of Revenue. This is dependent on the business’s structure, activities, and whether it hires employees. In addition, businesses must report newly hired, re-hired and temporary employees, and in some cases contractors, through the State of Florida’s New Hire Reporting program managed by the Florida Department of Revenue.
Reporting Employment Information
The Department manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees, and in some cases contractors, within 20 days of an employee’s start date. The Department’s Child Support Program uses employment information and employer cooperation to assist with child support order compliance. The reported employment information through the state’s New Hire Reporting Center is also used to detect and prevent public assistance and reemployment fraud.
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Register your business to report newly hired, re-hired or temporary employees, and in some cases contractors, within 20 days of an employee’s start date.
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The Department of Revenue’s Child Support Program works with employers in a variety of ways to ensure compliance with child support orders when applicable. Employers must work with the Child Support Program to respond to income withholding requests and to enroll children in medical insurance plans. Once registered with the New Hire Reporting Center, businesses will be able to access the Child Support Employer Services website to report employee termination and bonus or lump sum payments, request replacement copies of income withholding notices currently in place for employees and contractors, and use the program’s online calculator to get pro-rated child support amounts for employees that have more than one child support case.
Business Taxes, Fees and Surcharge
Businesses in this category may be required to register for, collect, report and/or remit one or more of the following taxes and fees.
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Most corporations and certain entities conducting business, or who are incorporated in Florida, including out-of-state corporations, must file a Florida corporate income tax return.
Register online or by submitting a Florida Business Tax Application (Form DR-1), or by filing the Florida Corporate Income/Franchise Tax Return (Form F-1120).
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Reemployment Assistance gives partial, temporary income to workers who lose their jobs through no fault of their own and are able and available for work. If your business will employ workers in Florida, you may register online or submit a Florida Business Tax Application (Form DR-1).
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Before conducting business, anyone selling, renting, leasing or repairing goods, providing certain services, charging admissions, or renting or leasing short-term lodging, housekeeping accommodations, or commercial real property must register with the Department of Revenue.
Additionally, use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase.
Register online or by submitting a Florida Business Tax Application (Form DR-1).
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This surtax, imposed by most Florida counties, applies to most transactions subject to sales or use tax. Businesses must also collect the applicable discretionary sales surtax from the purchaser at the time of sale, then report and remit it to the Department of Revenue.
No additional registration is required.
Apply for a pari-mutuel license from the Florida Gaming Control Commission
Florida Gaming Control Commission
The Florida Gaming Control Commission is a five-member regulatory body that is responsible for exercising all regulatory and executive powers of the state with respect to gambling, including pari-mutuel wagering, cardrooms, slot machine facilities, oversight of gaming compacts and other forms of gambling authorized by the State Constitution or law, excluding the state lottery.
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Agency Introduction
Division of Pari-Mutuel Wagering
This division licenses and regulates pari-mutuel professionals and wagering facilities in Florida, including horse racing, harness racing, dog racing, jai alai, cardrooms and slots. The division only regulates activities within its permitted facilities. They do not license or regulate Florida Indian Gaming, bingo, cruises to nowhere, Internet cafes, arcades, lottery, or sweepstakes.
Business Licenses
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This license is issued for any business involved with horse racing, harness racing, dog racing or jai alai, including: business animal owner (all industries), contract kennel, contractual concessionaire, estate, stable name, totalisator company, trust, or vendor.
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This license is issued to any cardroom distributor, management company, supplier or vendor doing business with a cardroom.
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Occupations include (but are not limited to): slot machine management companies, service companies, vendors, distributors, manufacturers, testing laboratories.
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For persons who need access to restricted areas of a pari-mutuel facility to perform his/her duties.
Professional Licenses
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All cardroom employees except food service, security, maintenance, or mutuel teller employees. Possession of this license does not allow access to any restricted areas other than the cardroom.
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No license issued. This profession is for Officers, Directors, and Shareholders with 10% or more interest in a cardroom business vendor license that do not need access to a facility in Florida.
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All food service, security, maintenance, and mutuel teller employees who require access to restricted areas of the track as well as the cardroom.
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All cardroom supervisors of food service, security, maintenance, and mutuel teller employees who require access to restricted areas of the track as well as the cardroom.
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Positions include, but are not limited to: racing animal owner (greyhound, harness, quarter horse or thoroughbred), authorized agent, jockey agent, racing or game official, or alternate, association officer, director, manager, assistant, chief of security, doctor, general manager, harness driver, horse broker, bloodstock agent, horseman’s bookkeeper, jockey or apprentice jockey, nurse, officer/ director/ shareholder of any business, official (race or game), paramedic, EMT/ physicians assistant/ plant or track superintendent, trainer or assistant trainer, player (jai alai), public relations director, veterinarian, mutuels manager, totalisator manager/supervisor, assistant moneyroom manager supervisor, assistant and or any other professional person with access to restricted areas.
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For general- and professional-level employees who work for a business entity and need access to a slot machine facility in Florida. (Application must be mailed to Tallahassee for processing).
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Slot Machine Business Officer, Director, Shareholder: No license issued. This profession is for Officers, Directors, and Shareholders of a slot machine business entity who do not need access to a slot machine facility in Florida.
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License Occupations include (but are not limited to): maintenance employees; information systems technicians; systems and operations analysts; revenue auditors; income audit analysts and auditors; and food service employees. Occupations include (but are not limited to): slot attendants; slot technicians; maintenance employees; information systems technicians; systems and operations analysts; revenue auditors; income audit analysts and auditors; and food service employees. Applications for a Slot Machine General Employee Occupational License must be submitted at the State Office where the employee is working.
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For anyone who works in a general-level position and needs access to the slot machine area and other restricted areas of the pari-mutuel facility to perform his/her duties. Occupations include (but are not limited to): maintenance employees; information systems technicians; systems and operations analysts; revenue auditors; income audit analysts and auditors; and food service employees.
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For anyone who works in a professional-level position and needs access to the slot machine area and other restricted areas of the pari-mutuel facility to perform his/her duties. For example, a slot machine technician who is also a card dealer should apply for a slots combo professional license Occupations include (but are not limited to): all professional-level slots, pari-mutuel, and cardroom license occupations.
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Occupations include (but are not limited to): slot operations managers; slot shift managers; floor supervisors; slot tech managers; slot tech supervisors; slot technicians; slot attendants; facility (slot machine licensee) management; slot machine officers, directors and shareholders; chiefs of security; security officers; surveillance directors, investigators, supervisors, operators, and technicians; maintenance supervisors; controllers; count team employees; cage cashiers; count room managers and supervisors; cage managers and supervisors; information systems managers; systems analyst supervisors; operations analyst supervisors; revenue audit managers and supervisors.
Register with the Department of Agriculture and Consumer Services
Department of Agriculture and Consumer Services
The Florida Department of Agriculture and Consumer Services (FDACS) supports and promotes Florida agriculture, protects the environment, safeguards consumers, and ensures the safety and wholesomeness of food. FDACS licenses and inspects various businesses and professions in Florida, such as bakeries, milk producers, weights and measurements, pesticide dealers, oyster harvesting, pre-packaged food sales, beekeepers and travel agents, among others. A variety of different businesses may need to coordinate with FDACS to obtain applicable licenses, registrations and/or permits.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: https://fdacs.mycusthelp.com/WEBAPP/.
Steps to Opening
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A game promotion is defined as a contest, game of chance, sweepstakes, or gift enterprise, conducted by an operator within or throughout the state and other states in connection with and incidental to the sale of consumer products or services and in which the elements of chance and prize are present.
Apply for a permit from the Department of Environmental Protection
Department of Environmental Protection
The Florida Department of Environmental Protection (DEP) is the agency charged with safeguarding Florida’s environment. Manufacturers, agriculture-related professionals and environmentalists will need to coordinate with DEP to obtain applicable licenses, registrations and/or permits.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: https://floridadep.gov/sec/sec/content/public-records.
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Air, water and waste permits are issued for the construction and operation of many types of businesses and facilities in Florida.
Explore assistance from the Department of Economic Opportunity (optional)
Department of Commerce
In collaboration with our partners, the Florida Department of Economic Opportunity (DEO) assists the Governor in advancing Florida’s economy by championing the state’s economic development vision and by administering state and federal programs and initiatives to help visitors, citizens, businesses, and communities.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: https://floridajobs.org/about-us/who-we-are-and-what-we-do/requests-for-public-records.
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Agency Introduction
The Department of Economic Opportunity (DEO) utilizes public and private sector expertise to attract, retain and grow businesses and create jobs in Florida. It also provides valuable resources for businesses and entrepreneurs; assistance with recruiting workers; and statistical information regarding Florida businesses and employment. Your business may qualify for various state or federal assistance.
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Your business may qualify for various state or federal assistance programs.
Become a Florida Lottery retailer (optional)
Florida Lottery
The Florida Lottery was established by the Florida Legislature in 1987 to maximize revenues for the enhancement of public education in Florida and to enable the people of the state to play the best Lottery Games available.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: https://www.flalottery.com/openGovernment.
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Agency Introduction
The Florida Lottery was established by the Florida Legislature in 1987 to maximize revenues for the enhancement of public education in Florida and to enable the people of the state to play the best Lottery games available. The Florida Lottery offers fun and excitement for all who play, with new games, bigger prizes and more winners. Becoming a Florida Lottery retailer can add a new and exciting dimension to your business. Retailers earn a commission on each ticket sold, and a cashing bonus on every prize paid valued under $600. Retailers can also earn extra cash through various incentive programs.
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Contract with the Florida Lottery.
Additional Local Government Information
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Explore Federal Licensing Considerations
Federal Business Requirements
In addition to state and local licensing, many business activities are also regulated by federal agencies. Businesses within this category may also be required to obtain additional federal licenses, permits, registration, etc. depending on your specific business activities. It is recommended that you consult with a professional (e.g., attorney, CPA, SBA, etc.) to ensure you meet all requirements before starting your business. The U.S. Small Business Administration is an excellent resource for potential and current business owners seeking assistance navigating federal licensing requirements. For more information on the Federal Government, please visit www.usa.gov.
In most cases, you will need not need a license to import or export services or goods into or from the US. However, international transfer of certain goods may require a license, permit or certification. All items are subject to export control laws and regulations. For more information, please visit USA.gov’s importing and exporting page.
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The U.S. Department of Agriculture
The U.S. Department of Agriculture (USDA) is the federal agency that oversees the American farming industry. USDA duties range from helping farmers with price support subsidies, to inspecting food to ensure the safety of the American public. The USDA’s Animal and Plant Health Inspection Service issues permits for the import, transit and release of regulated animals, animal products, veterinary biologics, plants, plant products, pests, organisms, soil, and genetically engineered organisms including, but not limited to, Commercial Animal Dealers, Exhibitors, Research Facilities, and Transporters.
The USDA licenses various types of businesses and professionals including:
- Horse Boarding/Racing
- Exhibitors
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