This industry comprises businesses that provide appearance care services to individual consumers. It includes barbershops; beauty salons; cosmetology salons; hair, nail, and skin care services; nail salons; body piercing salons; massage establishments; tanning salons; tattoo establishments; and other personal care services.
This industry group comprises establishments, such as barber and beauty shops, that provide appearance care services to individual consumers.
Before starting a business, you probably will need to register with the Florida Department of State, the IRS and the Florida Department of Revenue. When you have completed those steps, you will need to get a license from one of these Florida agencies:
- Department of Business and Professional Regulation – cosmetology salons, barbershops, facial specialists, hair braiding, hair wrapping, nail specialists
- Department of Health – body piercing salons, massage establishments, tanning facilities and tattoo (conventional and cosmetic) establishments, and related professions
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.
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.
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.
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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.
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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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.
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.
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 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 www.floridarevenue.com.
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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 structure of a business, the activities of a business, and whether the business hires employees. In addition, businesses must report newly hired, re-hired and temporary employees 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 within 20 days of an employee’s start date. The Department’s Child Support program utilizes 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.
Register your business to report newly hired, re-hired or temporary employees within 20 days of an employee’s start date.
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 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.
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).
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).
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).
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.
The Florida Department of Business and Professional Regulation (DBPR) is the agency charged with licensing and regulating businesses and professionals in Florida. A variety of businesses will need to coordinate with DBPR to obtain applicable licenses, registrations and/or permits.
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Division of Professions
The Division of Professions contains the Barbers’ Board and the Board of Cosmetology. These boards are responsible for licensing and regulating barbershops and cosmetology salons, respectively. Additionally, individuals performing barber or cosmetology services at these establishments must obtain a professional license. Other professional licenses in this category include body and hair wrappers, nail specialists and facial specialists.
A Florida barber license is required to perform all barbering services.
A Florida specialty registration is required to perform body wrapping services. Body wrapping is a treatment program that uses presoaked herbal wraps for the purposes of cleansing and beautifying the skin of the body.
A Florida cosmetology license is required to perform cosmetology services.
A Florida specialty registration is required to perform facial specialty services. Facial services are the massaging or treating of the face or scalp with oils, creams, lotions, or other preparations.
A Florida specialty registration is required to perform full specialty services. A full specialty registration is a combination of the nail specialty registration and the facial specialty registration.
A Florida specialty registration is required to perform hair braider services. Hair braiding is the practice of weaving or interweaving natural human hair without cutting, coloring, permanent waving, relaxing, removing, or chemical treatment and does not include the use of hair extensions or wefts.
A Florida specialty registration is required to perform hair wrapping services. Hair wrapping is the wrapping of manufactured materials around a strand or strands of human hair, without cutting, coloring, permanent waving, relaxing, removing, weaving, chemically treating, braiding, using hair extensions, or performing any other service defined as cosmetology.
A Florida specialty registration is required to perform manicure, pedicure and nail extension services.
A Florida restricted barber license is required to perform restricted barbering services. A restricted barber is not allowed to perform chemical services. For out-of-state or out-of-country barbers who are unable to endorse their licenses in Florida, you may be eligible for examination as a restricted barber in Florida if you held your license for at least five years.
The Florida Department of Health, nationally accredited by the Public Health Accreditation Board, works to protect, promote & improve the health of all people in Florida through integrated state, county, & community efforts. The department’s goal is to be the healthiest state in the nation through innovation, collaboration, accountability, responsiveness and excellence.
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Apply for an operating license for the salon or take training.
License to become a Massage Establishment.
Apply for a Tanning Facility License.
Apply for a Tattoo License for yourself or a facility.
Body piercing, a form of body art, is the act of penetrating the skin to make, generally permanent in nature, a hole, mark, or scar. It does not include the use of a mechanized, pre-sterilized ear-piercing system that penetrates the outer perimeter or lobe of the ear or both.
A person licensed to administer massage for compensation.
A person who tattoos the body of another human, or practice cosmetic tattooing, permanent make-up, or micropigmentation.
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.
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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.
Federal & Local Government Requirements
This checklist provides state requirements only. Remember to check federal requirements and your local county and municipal agencies. The following organizations and websites can help:
- Florida’s Small Business Development Center Network (FLSBDC) – State designated as Florida’s principal provider of small business assistance, the network provides no-cost, professional business consulting, in-person and on-demand training, and access to business research resources to help Florida businesses—no matter their stage of business—grow and succeed.
- Florida Chamber of Commerce – The chamber is a Florida business organization whose goal is to further the interest of businesses in Florida.
- County Websites – Florida’s county governments require various licenses, permits and filings above and beyond state requirements, depending on the type of business you wish to open. Find out about other public services and opportunities related to Florida counties and their governments by visiting the Florida Association of Counties website.
- City Websites – Business owners should be aware of local government requirements, especially local business taxes (occupational licenses), building permits and inspections, planning and zoning, and community and economic development opportunities. The Florida League of Cities offers a comprehensive, alphabetical listing of municipality websites and additional information about local events and government requirements.
Disclaimer: The State of Florida operates OpenMyFloridaBusiness.gov as a public service to Florida residents and visitors worldwide. While efforts were made to verify that the content of this website is accurate and comprehensive, it is recommended that you consult with a professional (e.g., attorney, CPA, SBDC, etc.) to ensure you meet all requirements before starting your business. OpenMyFloridaBusiness.gov is not responsible for the content of external websites.