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Local Business Tax Receipts

Local Business Tax Receipts (BTR), formerly Occupational Licenses, are issued by the Constitutional Tax Collector’s Office.  Business Tax Receipts are payable annually July 1 through September 30. Download the Application for Business Tax Receipt for a list of instructions and documents needed.  

The law requires any business in Palm Beach County selling merchandise or services to purchase a Business Tax Receipt.  This includes one-person companies and home-based businesses.  In addition to the Business Tax Receipt, businesses must also comply with any local license and ordinance requirements.

Compliance with Business Tax Receipt rules simply means a business is following the law. It is not a stamp of merchandise or service quality.

To report fraud click here.

Zoning Requirements

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.
 

Fees

Fees are based on the type of business.   The most common fee is $33 charged to businesses with 10 or less employees. The fees increase in steps directly proportional to the number of employees up to a maximum of $236.25 for 51 or more employees.  Contractors and restaurants have different guidelines for Business Tax Receipt fees. To ensure that you are paying the correct amount, you may check our Business Tax Fees page or call our office at (561) 355-2264.

Renewals

Business Tax Receipts expire annually on September 30 and must be renewed on or after July 1. Renewal notices are mailed to the current mailing address on record.  You can renew online, by mail or at six of our seven Service Centers (3185 PGA Blvd. office does not provide this service).

New Businesses

New business owners can apply for a Local Business Tax receipt in two ways.

  1. In person at six of our seven Service Centers (3185 PGA Blvd. office does not provide this service);
  2. Mail completed application to:
    Tax Collector, Palm Beach County
    P.O. Box 3353
    West Palm Beach, FL 33402-3353 

For a list of documents you need to bring with you, download the Application for Business Tax Receipt

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