Cannabis Permits & Licenses in Orlando, Florida

Required for all LLCs; annual report required separately (see below)

Applies to ALL Florida LLCs, not cannabis-specific

Cannabis businesses in Florida limited to medical marijuana only; MMTCs handle cultivation, processing, dispensing. Recreational cannabis prohibited (Amendment 3 failed 2024). Prerequisites: financials, security plan, zoning compliance. Updated fees per Rule 64-4.400 F.A.C. effective 2023.

Required for labs testing medical marijuana potency/contaminants per Fla. Stat. § 381.986(6). ISO 17025 accreditation prerequisite.

Applies to ALL businesses using DBAs; county publication required in newspaper ($10-100 variable)

Cannabis taxable at 7% state sales tax + local surtax; applies to ALL retail businesses. Register via DR-1 form.

Cannabis businesses in Florida (specifically medical marijuana treatment centers) are subject to Florida sales tax on retail sales of medical marijuana products. The current general sales tax rate is 6%. This registration is required for all businesses selling taxable goods in Florida.

Florida does not impose a corporate income tax on most entities. However, C corporations may be liable. LLCs are pass-through entities and generally do not pay state corporate income tax in Florida. This obligation applies only if the LLC elects corporate tax treatment. Most cannabis businesses structured as LLCs will not owe corporate income tax but must still file Form F-1120 if classified as a corporation.

Required for all Florida employers. Cannabis businesses with employees must register and withhold state income tax (Florida has no individual income tax) but must still comply with federal withholding. This registration covers reporting and depositing of federal withholding taxes through Florida's combined reporting system.

All employers with employees must pay FUTA tax. This is a federal requirement. Employers must also register with the state for unemployment insurance.

Employers in Florida must register for reemployment tax. New employers pay 2.7% until assigned an experience rate. Cannabis businesses with employees must comply regardless of industry.

All businesses owning tangible personal property (e.g., grow equipment, computers, vehicles) must file a DR-405 return with the local county property appraiser. This is a local tax obligation. Medical marijuana treatment centers typically have significant tangible assets subject to this tax.

Pursuant to Section 210.04, Florida Statutes, a 7% excise tax is imposed on the sale of medical marijuana by licensed treatment centers. This is in addition to the 6% sales tax. Registration for this tax is handled through the Florida Department of Revenue and is mandatory for all licensed MMTCs.

All businesses in Florida must obtain a local business tax receipt (also called occupational license). For cannabis businesses (MMTCs), this is required by the county or city where the facility is located. Fees and requirements vary significantly by jurisdiction. Some counties impose higher fees or zoning restrictions on cannabis operations.

Florida does not impose a franchise tax or annual gross receipts tax on LLCs or corporations. This is distinct from states like Texas or California. LLCs in Florida are not subject to a franchise tax. However, a $138.75 annual report filing fee is required with the Florida Division of Corporations.

MMTCs must register with the Florida Department of Revenue to collect the 6% state sales tax on medical marijuana sales, in addition to the 7% excise tax. Sales must be tracked separately, and tax must be remitted according to DOR guidelines. This is distinct from general sales tax registration and is mandatory at the time of retail operations.

Required for all businesses operating in Miami-Dade County; cannabis businesses must specify MMTC activity

In addition to county receipt; cannabis noted as conditional use

Confirms property zoned for MMTC (e.g., industrial districts per Ordinance 18-67)

Required for MMTC; 1,500ft buffer from schools per state law enforced locally

Required for secure vaults, HVAC for odor control per MMTC standards

Cannabis businesses restricted to non-advertising signs per state law

Special requirements for flammable materials storage in cultivation

Separate CO for dispensing vs cultivation areas

Mandatory for high-value inventory like MMTCs

Rare for MMTCs but applies if offering edibles

All businesses; MMTCs approved only in designated zones

Specific MMTC overlay districts per Ordinance 2017-22

Requires county zoning approval first

Mandated under Florida Statutes § 440.10. All employers with four or more employees (full-time or part-time) must carry workers' comp. Agricultural employers with 12+ employees also required. Sole proprietors are not automatically exempt if they have employees. Cannabis businesses are classified as high-risk, leading to higher premiums.

Required by Florida Statutes § 381.996 and OMMU Rule 64ER-12.001. All licensed MMTCs must maintain general liability insurance with minimum coverage of $2 million per occurrence and $4 million aggregate. Applies to cultivation, processing, and dispensing facilities.

Pursuant to Florida Statutes § 381.996(4)(a), each Medical Marijuana Treatment Center (MMTC) must post a surety bond in the amount of $250,000 to ensure compliance with state laws and rules. Bond must be issued by a surety licensed in Florida and filed with the OMMU.

Florida law requires all business-owned vehicles to carry at least $10,000 personal injury protection (PIP) and $10,000 property damage liability (PDL). Cannabis businesses transporting medical marijuana must also comply with additional security and tracking requirements under OMMU rules, but no separate auto insurance mandate exists beyond standard FLHSMV requirements.

While not separately mandated, product liability is encompassed within the required $2 million general liability insurance policy for MMTCs under Rule 64ER-12.001. Given that cannabis products are ingested or inhaled, carriers typically include product liability coverage as part of the policy. OMMU requires proof of insurance covering bodily injury or property damage arising from product use.

Not currently mandated by Florida law or OMMU rules. However, some licensed operators choose to carry E&O insurance to protect against claims of negligence in dosing recommendations or labeling inaccuracies. Strongly recommended but not legally required.

Cannabis businesses in Florida are not permitted to sell alcohol unless separately licensed by ABT. As of now, no legal pathway exists for combined cannabis and alcohol sales in Florida. Therefore, liquor liability insurance is not required for cannabis-only operations.

While all businesses may need an EIN, cannabis businesses are required to obtain one due to IRS scrutiny under Section 280E. Required for tax compliance even if no employees.

Federal law classifies cannabis as Schedule I; thus, businesses trafficking in cannabis are barred from most business deductions under Section 280E of the Internal Revenue Code. This results in effective tax rates often exceeding 70%. Applies specifically to cannabis businesses regardless of state legality.

All employers must provide a workplace free from recognized hazards. Cannabis businesses face unique OSHA risks (mold, pesticides, extraction chemicals, ergonomics). Required even if state does not regulate cannabis employment.

Cannabis dispensaries are considered "public accommodations" under ADA Title III. Must ensure accessibility for people with disabilities, including physical access, communication, and policy modifications. Applies regardless of federal illegality.

Certain cannabis operations (e.g., solvent-based extraction) use chemicals listed under CERCLA. A release exceeding reportable quantities triggers immediate notification to the National Response Center. Applies specifically to extraction facilities using regulated solvents.

FTC enforces against deceptive or unsubstantiated claims in advertising. Cannabis businesses are prohibited from making unproven health claims (e.g., "cures cancer") even if state allows medical use. Applies specifically due to high risk of consumer deception in cannabis marketing.

All U.S. employers must complete Form I-9 for each employee. Cannabis businesses face heightened scrutiny due to federal illegality, and some financial institutions deny services to those with cannabis employees. Required regardless of state legality.

FLSA sets federal minimum wage, overtime pay, recordkeeping, and child labor standards. Cannabis businesses often meet enterprise coverage due to interstate equipment or software use. High enforcement risk due to cash-intensive operations.

Requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave for qualifying medical and family reasons. While not all cannabis businesses meet the 50-employee threshold, larger operators in Florida may be subject.

Under the Controlled Substances Act (21 U.S.C. § 812), cannabis remains a Schedule I drug. No federal license exists to legally operate a cannabis business, even in Florida where medical cannabis is state-legal. Operating such a business violates federal law and precludes access to federal banking, trademarks, and other benefits.

Mandatory for all Florida LLCs. Due each year by May 1. If not filed by end of May, the entity is automatically dissolved.

MTCs must renew their license annually. The renewal application must be submitted at least 30 days before expiration. Fee is set by statute (s. 381.986, Florida Statutes).

Cannabis businesses must obtain and renew a local business tax receipt. Example: Miami-Dade County requires renewal by October 1 each year. Fees are based on gross receipts.

All cannabis facilities (dispensaries, cultivation, processing) are subject to annual fire safety inspections under Chapter 69A-4, Florida Administrative Code. Includes review of exits, fire suppression systems, and hazardous materials storage.

All cannabis businesses must collect and remit Florida sales tax (currently 6%) on taxable sales. Most are assigned quarterly filing; high-volume businesses may be required to file monthly. File via Florida Department of Revenue's online portal.

Cannabis businesses with employees must file federal employment tax returns. Form 941 (quarterly) reports income, Social Security, and Medicare taxes. Form 940 (annual) reports Federal Unemployment Tax (FUTA).

Florida uses federal FUTA rules. Employers must file Form FUTA annually and pay state unemployment tax (SUTA) if applicable.

Physicians must complete 2 hours of CE on medical marijuana and 2 hours on pain management every biennium. While not a direct business requirement, MTCs rely on these professionals for patient certifications.

MTCs must post: (1) OMMU-issued license, (2) patient rights and responsibilities, (3) labor law posters (FL and federal), (4) ADA compliance notice, and (5) security camera notice. Postings must be visible to customers and employees.

MTCs must have their security systems inspected annually by a licensed third party and submit a certification to OMMU. Includes cameras, alarms, access controls, and vault integrity.

All cannabis inventory must be tracked in the state’s Metrc system. Businesses must report seed-to-sale data including harvests, processing, transfers, sales, and waste. Data must be updated within 24 hours of activity.

All qualifying personnel must undergo fingerprint-based background checks. While initial is one-time, OMMU may require renewal every 2–5 years. Best practice is to plan for renewal every 2 years.

Testing labs must renew their Certificate of Registration annually. Must also maintain ISO 17025 accreditation and submit to proficiency testing.

Local jurisdictions conduct periodic inspections to ensure compliance with building codes (e.g., ADA, occupancy load, electrical systems). Cannabis facilities are subject to same rules as other commercial properties.

Cannabis extraction facilities using hydrocarbons may generate hazardous waste. Must register as a hazardous waste generator and file biennial report. Small quantity generators must comply with reduced requirements.