Help for Local Business Tax
By act of the Florida Legislature Occupational Licenses are now called Business Tax Receipts
Who is required to obtain a Business Tax Receipt?
Anyone operating a business in Palm Beach County that provides merchandise or services to the public, even though a one-person company or home-based occupation.
Will I be required to have more than one county business receipt for my business?
Some businesses are required to obtain more than one receipt.
Example 1: A receipt for each professional and a receipt for the business: State licensed professionals such as an attorney, physician, massage therapist, or certified public accountant require an individual tax receipt and a separate one for the office, if you have any type of employees.
Example 2: A receipt for each service line and a receipt for the business: Grocery Store a business tax receipt is required for the deli, photo lab, bakery, automated teller machines, kiosks, and the grocery store itself.
What’s a Fictitious Name Registration?
Businesses doing business in a name other than their own personal name (first and last) or incorporated names, must provide proof of registration prior to obtaining the receipt. Fictitious Name Registration Packets may be picked up at any Tax Collector location or may be filed online at www.sunbiz.org
If I already have a city business tax receipt, do I need to apply for a county receipt as well?
Yes, the county receipt is required in addition to any receipt issued by a city.
Can I change my address when I renew my business tax receipt?
Yes, you will need to complete a new application, provide zoning approval, and pay the renewal fee plus 10% of the annual business tax. You must surrender the original current Local Business Tax Receipt. This applies to physical address changes only, not mailing address changes. Read more about Local Business Tax Receipts >>
I am no longer in business, what should I do?
You will need to sign the Local Business Tax Receipt renewal stub where it states, (bottom right hand corner of stub) “If OUT OF BUSINESS, sign and return." If you did not receive a local business tax renewal notice write a letter stating this information (can include a copy of the last business tax receipt) or come in person to one of our Service Centers. In addition contact the Property Appraiser's Office and request to be removed from the tangible personal property tax roll.
I just renewed my local business tax receipt on line and need it today. Can you fax or mail me a copy today?
No, the system is still processing the payment and the local business tax receipt will not be active until the next business day. You would need to call back the next business day or visit a service center in person and pay a $1 duplicate processing fee.
I tried to renew on-line and it won’t let me. Why?
You may need to provide proof of your renewed certificate of competency. Contact the Tax Collectors Office at 561-355-2272 to verify your status.
How do I apply for a handyman’s license?
We do not offer a handyman local business tax receipt. You will need to contact the Construction Industry Licensing Board of Palm Beach County at 561-233-5525 or click here to view the list of Standards for Certified Categories (effective January 1, 2008).
I am exempt from having a local business tax receipt. Why did I receive a renewal notice?
A local business tax renewal notice is produced for every active business in Palm Beach County. This is also an opportunity to notify us that you are no longer in business by signing and returning the stub. If you are exempt all you need to do is send back the stub to renew for the current year. In addition contact the Property Appraisers Office and request to be removed from the tangible personal property tax roll.
I am a county/state certified contractor and tried to renew my local business tax receipt online and it stated “Hold for Review.” What does this mean?
All Certificates of Competencies issued by the Construction Industry Licensing Board of Palm Beach County expire September 30 of odd years (EX: 2009, 2011, 2013). No local business tax receipt will be issued without proof of a current Certificate of Competency. Call 561-233-5525 to contact the Construction Industry Licensing Board of Palm Beach County.
State contractor certifications from the Department of Business and Professional Regulation (DBPR) expire August 31 of even years (EX: 2010, 2012, 2014). No local business tax receipt will be issued without proof of current state certification.
I have a county wide business tax receipt and tried to renew my local business tax receipt online and it stated “Hold for Review.” What does this mean?
This is an optional business tax receipt. Your county or state contractor’s license must be current prior to renewing the countywide business tax receipt. If you would like to renew on line contact the Tax Collector’s Office to have the “Hold for Review” status removed.
Does an out-of-county business need a local BTR in order to work in PBC?
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).
Does a person who holds a state certification need a local BTR if they are not currently using their certification as source of income?
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.
Professionals needing additional assistance please call (561) 355-2264.
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