Holiday Office Closure

All of our offices will be closed Wednesday, June 19 in observance of Juneteenth.

Website Banner with Palm Beach County Seal and Photo of Anne Gannon

About Local Business Tax

Any person selling merchandise or services in Palm Beach County must have a local business tax receipt. This requirement includes one-person and home-based businesses. A local business tax receipt is in addition to licenses required by law or municipal ordinances. It is subject to zoning regulations, health regulations and any other lawful authority (County Ordinance No. 17-2). A local business tax receipt does not regulate a business or guarantee quality of the work.

1. Before You Apply

IMPORTANT – Please review all instructions carefully.  All incomplete applications will be rejected and be required to be resubmitted once all requirements are met.

  • Have a copy of the Fictitious Name Registration (If applicable)
  • Obtain Zoning Approval
    • Municipal/City Business Tax Receipt (If business is located within city limits, submit this application to the city for zoning approval).
    • Unincorporated – Palm Beach County Zoning Approval (If business is located in unincorporated Palm Beach County) submit this application to Palm Beach County Planning, Zoning & Building for approval [2300 N. Jog Rd. West Palm Beach-Vista Center (561-233-5200)] Unincorporated Home Based Business – No zoning approval required.
  • Copies of State or County Certifications/License (If applicable)
    Dept. of Business and Professional Regulation …………………………………………………(850) 487-1395
    Palm Beach County Dept. of Health ………………………………………………………………….(561) 840-4500
    State of Florida Dept. of Health ………………………………………………………………………..(850) 488-0595
    Palm Beach County Construction Industry Licensing Board ……………………………….(561) 233-5525
    State of Florida, Dept. of Agriculture and Consumer Services …………………………….(800) 435-7352
    Florida Division of Hotel & Restaurants …………………………………………………………….(850) 487-1395
    Florida Office of Financial Regulation ………………………………………………………………. (850) 410-9805

2. Applying For Local Business Tax Receipt

Online
By MailIn-Person
1. Click here to fill out the Local Business Tax Receipt Online Form 1. Complete the  Application for Local Business Tax Receipt make sure all appropriate zoning information has been completed.1. Complete the Application for Local Business Tax Receipt make sure all appropriate zoning information has been completed.

2. Once your application has been submitted, a payment processing specialist will email you with payment instructions or ask for additional information.

 

2. Mail to:

Palm Beach County Tax Collector
Attn: Business Tax Department
P.O. Box 3353
West Palm Beach, FL 33402-3353

2. Make a reservation at one of our service centers to process your completed application.
3. When payment is received your local business tax receipt will be mailed to you.3. Once your application has been submitted, a client service specialist will email you with payment instructions or ask for additional information.3. Bring your completed application to your reservation.
4. When payment is received your local business tax receipt will be mailed to you.4. Once your application has been processed and payment received, we will issue your local business tax receipt.

Obtain a Copy of a Local Business Tax Receipt

If you need a copy of your local business tax receipt, please complete this form. A copy can be emailed or mailed to you.

Payment Options

PLEASE NOTE: Our office does not accept post-dated checks. Any post-dated checks received by our office will be returned and you will be required to submit an appropriately dated check or make other payment arrangements, such as pay online or pay in person at one of our service centers. Please ensure that all checks are dated correctly to avoid delays in processing your payment.

Pay Online
Great news! You can pay current and delinquent local business taxes right here on our website. Make your payment using eCheck – it’s FREE. You may also use a credit / debit card but keep in mind that a 2.4% convenience fee applies (min. $2.00). Convenience fees are collected by the credit / debit card vendor and are not retained by our office.

Pay by mail
Drop your payment in the mail and enjoy your day! Payments typically take 10-15 business days to process.

Pay using our secure drop box
Want to cut down a little on the payment processing time? Then drop your payment off using our secure drop box which is located inside each of our service centers. Just keep in mind that you need to drop your payment off during regular business hours. We do not provide 24/7 access to our drop boxes.

Local Business Tax Dates and Deadlines

  • Local business tax receipts are renewed July 1 – September 30
  • Unpaid local business tax receipts are delinquent October 1 and subject to penalties
  • New local business tax receipts issued October – March cost the full one-year amount
  • New local business tax receipts issues April – September are prorated to six months
    • You can also renew for the upcoming year in the same transaction.

If your business has furniture, fixtures and / or equipment worth $25,000 or more, then you must also pay tangible personal property tax.

Delinquent Local Business Tax

Local business tax is delinquent October 1 and subject to the following penalties:

DatePenalty
October 110% penalty
November 115% penalty
December 120% penalty + $10.00 collection fee
January 125% penalty + $10.00 collection fee
February 1Additional $250 fine pursuant to Florida Statute 205.053
March 1Legal action filed

 

Exemptions

Florida Statute and County Ordinance exempt certain organizations and persons from obtaining a local business tax receipt. Exemptions exist for:

  • Charitable, religious, fraternal, youth, civic, service and other such organizations
  • Certain disabled persons, the aged and widows with minor dependents
  • Disabled veterans and their unremarried spouses
  • Veterans, spouses of veterans and certain service members, and low-income persons

For a complete list of exemptions, please refer to:

  • Palm Beach County Ordinance, Chapter 17
  • Florida Statute, Chapter 205

Click here to download the Palm Beach County Local Business Tax Fee Exemption Request Form

Closing or Moving a Business

If you close your business, you must notify our office immediately by filling out our contact us form for local business tax or you can complete and sign the “Out of Business” portion of your payment stub and return to:

Palm Beach County Tax Collector
P.O. Box 3353
West Palm Beach, FL 33402-3353

If you relocate your business, you are required to apply for a new local business tax receipt.

Helpful Tip

Closing a business? Make sure you notify our office to avoid penalties.

Local Business Tax FAQs

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

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).

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

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

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

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.

Do I need zoning approval?

If the business is located within a municipality 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.

Does my out-of-county business need a local business tax receipt?

If you normally provide merchandise or service to the public in Palm Beach County, you need a local business tax receipt.

If you are only providing merchandise or service temporarily to the public in Palm Beach County you do not need a local business tax receipt. However, you must be licensed by the Department of Business and Professional Regulation and have a current business tax receipt from the county of your business location.