The Local Business Tax is required of any individual or entity choosing to engage in business, profession or occupation in Hillsborough County. If you buy a taxable item outside Florida and bring it into (or have it delivered into) Florida, and you did not pay sales tax on the item, you owe use tax.This bulletin will provide you with information concerning your business's sales tax responsibilities. Hillsborough County sales tax details. You have two options for submitting an invoice to the Clerk's office.