TRANSPORTATION: FREIGHT, TRUCKING

AND TOWING
This category includes businesses providing transportation of cargo and related support activities, as well as motor vehicle towing.

Business types included in this category:

Freight Transportation Arrangement

General Freight Trucking
Other Support Activities for Transportation
Specialized Freight Trucking

Support Activities for Road Transportation

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 may need to apply for a business license from one of these Florida agencies:

Department of Agriculture and Consumer Services – intrastate movers, citrus haulers, milk haulers, LP gas dealers
Department of Highway Safety and Motor Vehicles – commercial driver licenses, placarded hazmat licenses, tank vehicle
licenses, double/triple trailers

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.

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/.

Business Registration
Visit: https://dos.myflorida.com/sunbiz/start-business/

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.

EIN Online Registration

Visit: https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-
online

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.

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.

New Hire Reporting Registration

Working with the Child Support Program
Visit: https://servicesforemployers.floridarevenue.com/Pages/home.aspx

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.

Corporate Income Tax Liability

Reemployment Tax Registration
Sales and Use Tax Registration
Discretionary Sales Surtax (local option county taxes)
Solid Waste Tax, Fees and Surcharge Registration
Visit: https://floridarevenue.com/taxes/Pages/default.aspx

FUEL AND POLLUTANTS TAXES

Businesses in this category may be required to register for one or more of the following licenses, and remit the associated
tax.
 Fuel Tax License
Pollutants Tax License
Visit: http://floridarevenue.com/Forms_library/current/gt400401.pdf

Apply for a license from the Department of Highway Safety and Motor
Vehicles
Department of Highway Safety and Motor Vehicles-

The Florida Department of Highway Safety and Motor Vehicles provides highway safety and security through excellence in
service, education and enforcement. The department is leading the way to a safer Florida through the efficient and
professional execution of its core mission: the issuance of driver licenses, vehicle tags and titles and operation of the
Florida Highway Patrol.

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.flhsmv.gov/resources/open-government/.

Although not a business license, operators of commercial motor vehicles as defined in Florida law are required to obtain a
commercial driver license.

Commercial Driver License (CDL)

Hazmat Endorsment
Visit: https://www.flhsmv.gov/driver-licenses-id-cards/commercial-motor-vehicle-drivers/

Apply for a license from 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/.

Intrastate Mover Registration

Citrus Hauler Agreement
Milk Hauler License
Category I LP Gas Dealer License Application License
Weights and Measures Permit
Visit: https://www.fdacs.gov/Business-Services/

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.
 Air, Waste and Water Permits
Visit: https://www.fldepportal.com/DepPortal/go/home

Explore assistance from the Department of Economic Opportunity

(optional)
Department of Economic Opportunity-

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.

Assistance Programs
Visit: http://www.floridajobs.org/

Additional Local Government Information

County Business Requirements-

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.

U.S. NUCLEAR REGULATORY COMMISSION

The U.S. Nuclear Regulatory Commission (NRC) was created as an independent agency by Congress in 1974 to ensure
the safe use of radioactive materials for beneficial civilian purposes while protecting people and the environment. The
NRC regulates commercial nuclear power plants and other uses of nuclear materials, such as in nuclear medicine,
through licensing, inspection and enforcement of its requirements.

Through the licensing process, the U.S. Nuclear Regulatory Commission (NRC) authorizes an applicant to conduct any or
all of the following activities: Construct, operate, and decommission commercial reactors and fuel cycle facilities; Possess,
use, process, export and import nuclear materials and waste, and handle certain aspects of their transportation; and Site,
design, construct, operate, and close waste disposal sites.

Radioactive Waste includes low-level waste disposal, waste incidental to reprocessing, high-level waste disposal, and
spent fuel storage
Materials include medical, industrial, and academic uses of nuclear materials; source material facilities; uranium recovery;
fuel cycle facilities; nuclear materials transportation; and materials environmental reviews
Export-Import licenses. NRC general export licenses authorize exports of nuclear material below specified quantities, in
certain forms and/or as contained in consumer products, to any country not listed in 10 CFR 110.28 as an embargoed
destination. For more information, visit https://www.nrc.gov/about-nrc/ip/export-import.html
 Visit: https://www.nrc.gov/

FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION

As the lead federal government agency responsible for regulating and providing safety oversight of commercial motor
vehicles (CMVs), FMCSA’s mission is to reduce crashes, injuries, and fatalities involving large trucks and buses. The
FMCSA monitors and ensures compliance with motor carrier safety (all carriers) and commercial (for-hire, non-exempt
carriers) regulations. Companies may find they are subject to registration requirements for both safety (safety registration)
and commercial regulation (operating authority registration). Companies subject to the safety requirements are also
required to obtain a USDOT Number.

The FMCSA registration process requires that companies define the type of Motor Carrier, Broker, Intermodal Equipment
Provider (IEP), Cargo Tank Facility, Shipper and/or Freight Forwarder business operation they plan to establish. The
Agency administers the Federal Motor Carrier Safety Regulations (FMCSR) and Hazardous Materials Regulations (HMR)
that govern interstate – and some intrastate – commercial trucking and bus industries.

Visit: https://www.fmcsa.dot.gov/registration/getting-started

U.S. INTERNAL REVENUE SERVICE

The Internal Revenue Service (IRS) is the nation’s tax collection agency and administers the Internal Revenue Code
enacted by Congress. Anyone who has registered or is required to register a heavy highway motor vehicle with a taxable
gross weight of 55,000 pounds or more in their name at the time of first use on the public highways must file Form 2290,
Heavy Highway Vehicle Use Tax Return.

Heavy Highway Vehicle Use Tax

Visit: https://www.irs.gov/businesses/small-businesses-self-employed/trucking-tax-center

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.