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.
Frequently Asked Questions
Which organizations are exempt from local business tax?
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
My business closed, what should I do?
If you close your business, you must notify our office immediately by filling out our Closed Business form.
My business moved, do I need a new local business tax receipt?
Yes, if you relocate your business, you are required to apply for a new local business tax receipt.
How do I get a copy of my business tax receipt?
You can request a copy/duplicate of your business tax reciept by filling out the following request form: Request Business Tax Receipt Copy
Payment Options
We offer several convenient ways for you to pay your local business tax. Click the button below to see our payment options.
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.
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Have a copy of the Fictitious Name Registration (If applicable)
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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, unless you operate a landscaping or storage business then you are required to get zoning approval.
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Copies of State or County Certifications/License (If applicable)
State and County Departments’ Contact Information
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/Updating Local Business Tax Receipt
You are able to submit the application in the following ways: Online, By Mail, Drop Box, or In-Person By Reservation.
Frequently Asked Questions
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?
Professional: The business address does not have to match the certification address.
Business: The business address does 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?
Zoning is required if:
- The business is located within a municipality and is provided by the municipality where the business is located.
- If the business is in unincorporated Palm Beach County at a commercial location, an application must be submitted to Palm Beach County Planning, Zoning & Building for approval [2300 N. Jog Rd. West Palm Beach-Vista Center (561-233-5200)].
Zoning is not required if:
- The business is in unincorporated Palm Beach County at a residential location, and not running a storage or landscaping business.
- If the business is located outside of Palm Beach County.
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.
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, see penalties below.
New local business tax receipts issued October – March cost the full one-year amount.
New local business tax receipts issued April – September are prorated to six months. You can also renew for the upcoming year in the same transaction.
Do I need to pay Tangible personal property tax?
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:
| Date | Penalty |
| October 1 | 10% penalty |
| November 1 | 15% penalty |
| December 1 | 20% penalty + $10.00 collection fee |
| January 1 | 25% penalty + $10.00 collection fee |
| February 1 | Additional $250 fine pursuant to Florida Statute 205.053 |
| April 1 | $75 fee is assessed by Revenue Recovery Solutions (RRS) |