by Kevin E. Newsome,
PPA Cert., Cr. Photog., FSA
Also providing research information for this article was, recently upgraded to ACTIVE TAPPA member,
David Hall

If you're currently an ASPIRING member of TAPPA, the clock is ticking. The ASPIRING membership classification is only good for two years. After that, you must either upgrade to the ACTIVE membership classification, or drop out of TAPPA.

The reason is that TAPPA is a "professional photographers association." In order to be classified as professional, you must be able to sell your services. And in order to do that, you must be a legally established business.

You see, it's illegal to charge for your services or sell your photographs unless you have a few of the following: 1) an Occupational License (city, county, or both); 2) Sales Tax Certificate; and possibly 3) Federal ID Number (FEIN).

Selling your images without charging sales tax is illegal. And collecting sales tax without sending it to the Dept of Revenue in Tallahassee is REALLY illegal. The IRS just loves those folks and you don't want to be one of them.

So this page is here to assist you in taking the next step in becoming an ACTIVE professional photographer. I've found that many folks never take that next step simply because they don't know how. They have no clue who to call, what is required, or how much it's going to cost. Outlined here is the information that will help take some of the mystery out of it.

First, you'll need an Occupational License. If your business resides in Hillsborough County, you'll need a Hillsborough County Occupational License and can call 813-635-5200. For photographers who have 5 employees or less, the cost is $22 and it's due every September 30th. If you're also within the city limits of Tampa, you'll also need a City of Tampa Business License. Call 813-274-8751 and prepare to give the city $175.37 every September 30th as well. These prices are pro-rated by half after April 1st.

Within Hillsborough County, there are only 3 cities that require an Occupational License, Tampa, Temple Terrace, and Plant City. All other municipalities within the county, such as Brandon, Valrico, Odessa, Riverview, etc., are only required to have the Hillsborough County Occupational License.

If your business resides in Pinellas County, no County Occupational License is required, however, you will still need a City Occupational License for whichever city you're in. For St. Petersburg you can call 727-893-7241 or go to www.stpete.org/businesstax.htm for information. The cost of the St. Pete license is $65 plus $12 for each full time employee. License info for Clearwater, Seminole, Largo, etc. can be obtained by calling your local city government offices. Some of these numbers are listed at the bottom of this page.

Second, you'll need a Sales Tax Certificate from the Department of Revenue in Tallahassee. They have a local number here in Tampa, 813-744-6325, however the easiest and cheapest way to obtain one is to go to their website, www.myflorida.com/dor and fill out an application on line. This service is free, or $5 if you call them to mail you an application. You can also go down to their office at 6302 E. Dr. Martin Luther King, Jr. Blvd. and they will assist you for a $5 fee. Prepare to answer many questions on the application, the biggest being if you'll be operating as an Individual, Partnership, or Corporation. If you're going to be an Individual (most of you will), you'll only need your Social Security Number. If you'll be registering as a Partnership or a Corporation, you'll need to provide a Federal Employer Identification Number.

( The last step you might consider is Fictitious Name Registration. This is only required if you name your business something other than your own name (ex: PICTURES R US). To do this call 850-488-9000 or go on line at www.sunbiz.org. The cost is $50 and it's good for 5 years.

These small steps can be completed in a single day and by doing so you'll protect yourself from those hungry IRS dudes in the long black trench coats.

TAPPA's website has a membership roster. It is categorized by ACTIVE & ASSOCIATE first. You'll notice that these folks have a business name, a phone number, an email address, and a hotlink to their website. Listed second are all ASPIRING, STUDENT, and SPOUSE members. All ASPIRING members are listed as "Aspiring 1" or "Aspiring 2." The number 1 or 2 indicates how many years they've belonged to TAPPA under the ASPIRING category. If yours says "2," then you must "get legal" by January of 2004. Don't wait until the last minute, start this process today and begin acting like a real professional now!

After you've obtained the proper licenses and certificates, fax a copy of them to me, Kevin Newsome, at 813-960-1092 and I'll gladly upgrade your membership classification on the website. The only cost difference between ACTIVE and ASPIRING is $10. A small price to pay to enjoy the potential of cultivating new clients through TAPPA's website and sleeping very well at night!

Additional info for obtaining Occupational Licenses in other cities.

For a Treasure Island Occupational License, call 727-547-4575 and ask for Peggy Proper. The cost is $73 and it's due every October 1st.

For a Clearwater Occupational License, call 727-562-4567. The cost is $63.50 per year and it's due every October 1st. The application must be made in person at 100 S. Myrtle Ave. Bring your Driver's License. Clearwater also requires a background check from the Police Department at a cost of $50.

For a Largo Occupational License, call 727-586-7488 or go on line at www.largo.com, click "City Services," then "Occupational Licenses." You can print out your application and mail it in with your check. For a home based business, it's $50. For a storefront, it's based on square footage. For up to 1,000 sq ft, it's $70. From 1,001 to 2,000 sq ft it's $100. It'll be due every October 1st.

For a Pinellas Park Occupational License, call 727-541-0752 or go on line at www.pinellas-park.com and download an application. For home-based businesses, the cost is $50 per year. For storefront studios, it's based on square footage; up to 500 sq ft, it's $50; 501-1,000 sq ft, it's $100; from 1,001 to 2,000 sq ft, it's $150.

For a Temple Terrace Occupational License, call 813-989-7028. If you operate a home based business, there is no license required, however, they have many restrictions regarding the behavior of your residential business, so ask for their guidelines. If you have a storefront studio in a commercial location the cost is $30 per year. If you're an "itinerant" photographer the cost is $100 per year. You are not allowed to have a "camera room" in your home, or physically photograph anyone on your property for business purposes.

For a Plant City Occupational License, call 813-659-4200 ext 4155. Studio owners pay $75 per year. Home based businesses cost $125 per year and are governed by the same rules that apply in Temple Terrace.

For a Dunedin Occupational License, call 727-298-3201. Studios in commercial locations with less than 5000 sq ft and 5 or less employees pay $45 plus a one-time application fee of $15. Home based businesses are the same price, but no camera room is allowed.