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2017 Local Business Tax Lawsuit

Business owners operating in Palm Beach County are legally obligated to remit payment for a business tax receipt. In the interest of fairness to businesses in compliance, penalties are being enforced on delinquent establishments.

Business Tax Receipt Notices clearly state the penalties for delinquency. These notices are mailed to all businesses operating in Palm Beach County prior to July 1. 

Over 10,000 businesses were identified as 150 days delinquent and received two reminder notices. A letter from our attorney was sent to all business owners who did not comply after receiving the second notice. Over 700 business owners remain delinquent.

Legal action is permitted by both the state and the county to take these business owners to court for collection. In addition, an injunction can be filed to stop operation of a business that fails to meet the legal requirement of maintaining a current local business tax receipt.

If you are a named defendant in this lawsuit, you will be removed from the lawsuit if you pay your delinquent local business taxes before November 21, 2017. Click here to pay.

Lawsuit Documents
Amended Petition for Business Tax Receipts Warrant
Exhibit A Part 1 (List of Delinquent Businesses)
Exhibit A Part 2 (List of Delinquent Businesses)
Notice of Hearings
Order Canceling Special Set Hearing for August 11, 2017
Notice of Filing Amended Exhibit A to the Amended Petition
Order Setting Special Set Hearing on Petition for November 21, 2017

For more information contact us.
Email: btrlawsuit@pbctax.com
Phone: 561-355-6480

Avoid penalties by paying on time
Delinquent Business Tax Receipts are subject to a ten percent penalty during the month of October. An additional five percent penalty is charged for each subsequent month of delinquency until paid.

NOTICE: Florida Statute 205.053 and Municipal Code Chapter 17 allows for an additional penalty of up to $250 to accounts that are over 150 days delinquent.

Frequently Asked Questions
I’ve been named in the lawsuit. What’s next?
To be removed from the lawsuit, pay your delinquent local business tax. Click here to pay.

Who do I contact regarding questions?
Please email btrlawsuit@pbctax.com.

Who is required to obtain a Business Tax Receipt?
Local Business Tax Receipts are issued by the Constitutional Tax Collector’s Office. Any business selling merchandise or services in Palm Beach County must have a Local Business Tax Receipt and pay business taxes. This includes one-person and home-based businesses. A Local Business Tax Receipt is in addition to licenses required by law or municipal ordinances.

When is payment due for Local Business Tax Receipts?
Business Tax Receipt Notices go out to all businesses operating in Palm Beach County prior to July 1 each year. Payment is due on or before September 30 of that year.

How does a new business owner apply for a Business Tax Receipt?
New applicants may apply by mail or in person. Download an application here.
Please submit the fee and the following:
• Complete application.
• Zoning approval (municipal and/or county).
• Fictitious name registration (if applicable).
• Certifications (if applicable).

How does a former business owner report the sale or closing of a business?
Submit a letter with the business name and account number by mail or in person. You may also sign and submit the section titled “Out of Business” on the Local Business Tax Renewal Notice. You can mail or bring it to us. Also, notify the Property Appraiser’s Office to have the business removed from the tax roll.

For more information on Business Tax Receipts click here.

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301 North Olive Avenue, P O Box 3715, West Palm Beach, FL 33402   |    561-355-2264