Important Information for Business
Owners Applying for Restart Business Grants
Palm Beach County will begin accepting applications for Restart Business Grants October 26, 2020 until November 2, 2020.
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.
Apply for a Local Business Tax Receipt
|1. Complete the Application for Local Business Tax Receipt||1. Complete the Application for Local Business Tax Receipt|
2. Mail to:
Palm Beach County Tax Collector
|2. Make an appointment at one of our service centers to process your completed application.
Note: Make sure to select “Business Tax” as your appointment type
|3. Once your application has been processed, a client service specialist will call to provide payment instructions.||3. Bring your completed application to your appointment.|
|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.|
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.
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.
Application for Local Business Tax Receipt
Applying for your local business tax receipt is easy. Simply follow these steps:
1. Complete the Application for Local Business Tax Receipt
2. Return completed form to our office:
Palm Beach County Tax Collector
Attn: Business Tax Department
P.O. Box 3715
West Palm Beach, FL 33402-3715
3. Once the application has been processed, a client service specialist will call to provide payment instructions
4. When payment is received your local business tax receipt will be mailed to you
Please note: Remember to display your local business tax receipt in open view.
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:
|October 1||10% penalty|
|November 1||15% penalty|
|December 1||20% penalty + $10.00 collection fee|
|January 1||25% penalty + $10.000 collection fee|
|February 1||Additional $250 fine pursuant to Florida Statute 205.053|
|March 1||Legal action filed|
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 Local Business Tax Exemption Form
Closing or Moving a Business
If you close your business, you must notify our office immediately by emailing ClientAdvocate@pbctax.com or 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.
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.