Overview

This industry comprises businesses primarily engaged in preparing the dead for burial or interment and conducting funerals (i.e., providing facilities for wakes, arranging transportation for the dead, selling caskets and related merchandise). Funeral homes combined with crematories are included in this industry.

Business types included in this category:
  • Death Care Services

    This industry comprises establishments primarily engaged in preparing the dead for burial or interment and conducting funerals (i.e., providing facilities for wakes, arranging transportation for the dead, selling caskets and related merchandise). Funeral homes combined with crematories are included in this industry.

General Considerations

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.

When you have completed those steps, you must apply for a business license from the Department of Financial Services.

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.

Businesses in this category should check with the Department of Environmental Protection for applicable air, water and waste permits.

Business owners in this category may also wish to explore assistance offered by the Florida Department of Economic Opportunity.

Get Started

The following represents your interactive licensing checklist for this business category. Select the expandable blue bars below for more information on the specific licenses, permits or registrations that may be required to open your business. We have also included a printable version of the following checklist available at the top of this page for your convenience.

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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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.


  • 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.

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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 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 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.

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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 use the Program’s online calculator to get pro-rated child support amounts for employees that have more than one child support case.

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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).

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  • An excise tax is imposed on documents that transfer an interest in Florida real property, and on written obligations to pay money signed in Florida by a borrower or delivered to a lender in Florida. The tax is paid to the Clerk of Court when the document is recorded. When a taxable document is not recorded, the tax must be paid directly to the Department of Revenue.

    Businesses or individuals that average five (5) or more taxable transactions per month must register online or by submitting a Florida Business Tax Application (Form DR-1).

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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.

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Apply for a license from the Department of Financial Services

Department of Financial Services

The Florida Department of Financial Services (DFS) is the agency responsible for providing services and regulating businesses in financial and insurance related professions, as well as serving as the state’s fire marshal and chief financial officer. Financial and insurance related professionals will need to coordinate with DFS 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://www.myfloridacfo.com/division/publicrecords/.

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Agency Introduction

Division of Funeral, Cemetery, and Consumer Services

The industry is comprised of individuals and businesses engaged in the deathcare industry. The Division of Funeral, Cemetery, and Consumer Services, along with the Board of Funeral, Cemetery, and Consumer Services, regulates this industry.


Business Licenses

  • Cemetery means a place dedicated to and used or intended to be used for the permanent interment of human remains or cremated remains. A cemetery may contain land or earth interment; mausoleum, vault, or crypt interment; a columbarium, ossuary, scattering garden, or other structure or place used or intended to be used for the interment or disposition of cremated remains; or any combination of one or more of such structures or places. Cemetery company means any legal entity that owns or controls cemetery lands or property.

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  • Centralized embalming facility means a facility in which embalming takes place that operates independently of a funeral establishment licensee and that offers embalming services to funeral directors for a fee.

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  • Cinerator means a facility where dead human bodies are subjected to cremation.

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  • “Direct disposal establishment” means a licensed facility practicing direct disposition, the cremation of human remains without preparation of the human remains by embalming and without any attendant services or rites such as funeral or graveside services or the making of arrangements for such final disposition.

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  • “Funeral establishment” means a licensed facility licensed where a funeral director or embalmer practices funeral directing or embalming.

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  • “Monument establishment” means a facility that operates independently of a cemetery or funeral establishment and that offers to sell monuments or monument services to the public for placement in a cemetery.

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  • License to provide preneed contracts, any arrangement or method, of which the provider agrees to furnish funeral merchandise or service in the future.

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  • License for a branch office of a business that provides preneed contracts, any arrangement or method, of which the provider agrees to furnish funeral merchandise or service in the future.

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  • “Refrigeration facility” means a facility that is operated independently of a funeral establishment, crematory, or direct disposal establishment, that maintains space and equipment for the storage and refrigeration of dead human bodies, and that offers its service to funeral directors, funeral establishments, direct disposers, direct disposal establishments, or crematories for a fee.

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  • “Removal service” means any service that operates independently of a funeral establishment or a direct disposal establishment, that handles the initial removal of dead human bodies, and that offers its service to funeral establishments and direct disposal establishments for a fee.

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Professional Licenses

  • Burial right means the right to use a grave space, mausoleum, columbarium, ossuary, or scattering garden for the interment, entombment, inurnment, or other disposition of human remains or cremated remains. No person shall receive compensation to act as a third party to the sale or transfer of three or more burial rights in a 12-month period unless the person is licensed with DFS as a burial rights broker.

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  • The internship requirement for embalmers and funeral directors may be served concurrently pursuant to rules adopted by the licensing authority. An applicant for concurrent internship must meet all the separate requirements for the funeral director internship, and the embalmer internship. A full-time internship training served concurrently, consisting of both funeral director and embalming activities. (See complete licensure requirements under section 497.377, F.S., and rule 69K-18.003, F.A.C.)

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  • “Direct disposer” means any person licensed to practice direct disposition, the cremation of human remains without preparation of the human remains by embalming and without any attendant services or rites such as funeral or graveside services or the making of arrangements for such final disposition.

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  • An embalmer apprentice may perform only those tasks, functions, and duties relating to embalming which are performed under the direct supervision of an embalmer who has an active, valid license. An embalmer apprentice is eligible to serve in an apprentice capacity for a period not to exceed 3 years. Under certain circumstances, the apprentice license may be extended for an additional 2 years. (See complete licensure requirements under section 497.371, F.S. and 69K-27.001, F.A.C.)

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  • An embalmer intern may perform embalming related-tasks only under the direct supervision of a Florida licensed embalmer in good standing. Direct supervision means responsible supervision and control, with the licensed embalmer providing both initial direction as well as periodic inspection of the work. The supervising embalmer shall be physically present or on the premises at all times when the intern is performing the services. An internship consists of 40 hours a week of embalming related work, for 50 weeks, completed within the contiguous 52-week period following issuance of the internship license. (See complete licensure requirements under section 497.370, F.S. and rule 69K-18.001, F.A.C.)

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  • Provides initial direction and instruction regarding the preservation of a dead human body in its entirety or in part and who is physically present or on the premises of the funeral establishment or embalming facility at all times when performing the tasks, functions, and duties relating to embalming. “Practice of embalming” means disinfecting or preserving or attempting to disinfect or preserve dead human bodies by replacing certain body fluids with preserving and disinfecting chemicals.

    (See complete licensure requirements under section 497.368, 497.369 & 497.005(29b) F.S.)

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  • Combination license for funeral directors and embalmers, available by endorsement or by internship and exam.

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  • May perform funeral director related tasks only under the direct supervision of a Florida licensed funeral director. (See complete licensure requirements under section 497.375, F.S. and 69K-18.002, F.A.C.)

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  • The practice of funeral directing includes selling or offering to sell funeral services; removal of human remains from the state, on an at-need basis; planning or arranging funeral services, embalming, cremation or other services relating to final disposition on an at-need basis; and directing, being in charge or apparent charge of, or supervising, any funeral service held in a funeral establishment, cemetery, or elsewhere. Persons licensed as funeral directors pursuant to this chapter may engage in preneed sales for the preneed licensee with whom they are affiliated. A funeral director may only operate in affiliation with a licensed business. (See complete licensure requirements under section 497.372, F.S.)

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  • Each person selling monuments, markers, or related products for a monument establishment must be licensed.

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  • Any licensed person who sells preneed contracts, any arrangement or method, of which the provider agrees to furnish funeral merchandise or service in the future.

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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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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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Additional Local Government Information

County Business Requirements

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