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Business Tax Compliance

All businesses and professionals that provide services and/or merchandise to the public are required to pay Local Business Tax for the privilege of operating a business in Palm Beach County. Our agency collects this tax. A "receipt" is issued upon payment (per Palm Beach County Ordinance Chapter 17).

Local business taxes are renewable for one year beginning October 1st.

Anyone who does not pay the business tax is subject to civil actions and penalties. Penalities include court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250 (Florida Statute 205.053).

If you received a notice to pay and feel this was done in error, or already possess your individual Local Business Tax Receipt, please fill out our Compliance Form so we may update our records.

What to Submit 

How to Pay

Payment may be made by mail or using the dropbox at one of our service centers.

Regular Mail:
Tax Collector, Palm Beach County
P. O. Box 3715
West Palm Beach, FL 33402-3715

Overnight/Express Mail:
Tax Collector, Palm Beach County
ATTN: Local Business Tax
301 North Olive Avenue, 3rd Floor
West Palm Beach, FL 33401

Frequently Asked Questions

Q: Why do I need a local business tax receipt for Palm Beach County?

A: No person shall engage in or manage any business, profession or occupation in the county without first obtaining a local business tax receipt from the Tax Collector (Palm Beach County Ordinance 17-17).

Q: Does the address on my state license have to reflect the location where I work?

A: No. The business address does not have to match the certification address.

Q: How long do I have to obtain a local business tax receipt?

A: You are required to pay this tax immediately to avoid additional penalties and fees.

Q: I own a salon.  Do I need a cosmetology local business tax receipt?

A: If you are also a licensed professional with the Department of Business and Professional Regulation, you are required to obtain a local business tax receipt in addition to the business.

Q: Do I need zoning approval?

A: If the business is located within a municipality/city limits an application must be submitted to the city for approval. If the business is located in unincorporated Palm Beach County, an application must be submitted to Palm Beach County Planning, Zoning & Building for approval.

Q: If I work in an establishment other than a cosmetology salon am I required to obtain a local business tax receipt?

A: Yes, work or services performed at a business other than a cosmetology salon such as a medical office, funeral home, nursing home facility, etc. are required to obtain a local business tax receipt.

Q: If I have a Local Business Tax Receipt in another county and provide services in Palm Beach County.  Am I required to obtain a Local Business Tax Receipt in Palm Beach County?

A: Yes. Any person that provides merchandise or services to the public including a one-person company or home-based business, must obtain a local business tax receipt.

Q: If I work part-time in a salon, am I required to obtain a Local Business Tax Receipt?

A: Yes. Any person that provides merchandise or services to the public including a one-person company or home-based business, must obtain a local business tax receipt.

Q:  I work in a salon and receive a W-2 from the salon owner (employer).  Do I have to pay local business taxes?

A:  No. You are exempt as an employee of the salon from the local business tax receipt requirement (F.S. 205.066).

Q: I am a cosmetologist that performs services at multiple businesses (i.e. medical office, funeral home, nursing homes, etc.).  Do I need a Local Business Tax Receipt for each location?

A: No. However if the business is within city limits, you must contact each municipality where services are provided to apply for a Local Business Tax Receipt.

Q: If I am a cosmetologist, nail tech and facial specialist do I need a Local Business Tax Receipt for each profession?

A: Yes. Any person engaging in the practice of any profession who offers his/her services either directly or indirectly must pay business taxes.

Q:  Does an out-of-county business need a local BTR in order to work in PBC?

A:   No, if it is an occupation licensed by the Department of Business and Professional Regulation (DBPR) and they have a current Business Tax Receipt from the county of their primary business location and are only doing temporary work in PBC.  (F.S. Chapter 205.065).

Q:  Does a person who holds a state certification need a local BTR if they are not currently using their certification as source of income?

A:  No, if the professional holds a valid state certification and maintains their certification for purposes other than income producing a local BTR is not required. 

Contact Us
Professionals needing additional assistance please call (561) 355-3547.

 

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