Local Business Tax Receipts are issued by the Tax Collector’s Office for the privilege of operating a business in Palm Beach County. Anyone providing merchandise or services to the public, even a one-person business or home-based business, must have a Local Business Tax Receipt. The Palm Beach County Local Business Tax Receipt is in addition to and not in lieu of any license required by law or municipal (list of municipalities) ordinance and is subject to regulations of zoning, health, and any other lawful authority (County Ordinance Number 72-7). Business must display the Palm Beach County Local Business Tax Receipt conspicuously at your place of business, open to the view of the public. Business Tax Receipts (formerly known as Occupational Licenses) do not regulate a business nor guarantee the quality of the work of a business. Complaints about unlicensed businesses should contact the Palm Beach County Consumer Affairs Division at 561-712-6600 and/or submit a letter to the Tax Collector’s Office providing information about the business (name, address, phone number, owner’s name, etc.). Before you hire a business, you can check the Better Business Bureau to see if they have received the BBB accredited business status.  

Please Note: If your business or rental property has furniture, fixtures, and/or equipment, they you must pay tangible personal property tax.

Definition

Florida Supreme court defines the term business as “the employment or occupation in which a person is engaged to procure a living” and “a business in the trade or commercial sense, once carried on with a view to profit or livelihood” and “that which occupies the time, attention and labor of men for the purpose of profit of improvement.” Business, profession, and occupation does not include the customary religious, charitable, or educational activities or nonprofit religious, nonprofit charitable or nonprofit educational institutions (Sec. 17-16. Definitions).

Requirements

1. Completed Application for Palm Beach County Business Tax Receipt. Application must include a signature and title.
2. Zoning approval. Business locations must meet zoning requirements. Zoning approval is evidenced by a signature from a Zoning Official on the front of the business tax receipt application. If your business is located inside municipal (city) limits, you must submit the application in person for zoning approval. To access a list of municipalities, click the following link Palm Beach County League of Cities. For commercial businesses located in unincorporated Palm Beach County, contact the Palm Beach County Planning, Building and Zoning Division. Certain home-based businesses in the unincorporated area of the county may be exempt from this procedure.
3. Provide proof of Fictitious Name Registration if applicable.
4. Provide proof of documentation if required by state, county, or federal agencies. (Special requirements for certain occupations are located on the second page of the Business Tax Receipt Application.)
5. Fees are unique to the type of business and may be based on variables. (For example: number of employees, restaurant seating, etc.) To ensure that you are paying the correct amount, call the office at 561-355-2272.

Application

All businesses applying for a local business tax receipt must complete an Application for Palm Beach County Business Tax Receipt, PBCTC Form 65. The upper left column contains the business information. If the business name includes a person’s legal name , corporation name, limited liability company name, or limited partnership name, proof of filing a fictitious name registration will not be required . The upper right column contains the start of business date, applicant name and mailing address. The Federal Employer Identification Number or Social Security Number must be included. Maximum number of employees, etc, may determine the cost of the business tax receipt. The application must be signed by the applicant and include their title. Post office boxes are not acceptable for business addresses. Once received, you should verify all information provided is correct on the Local Business Tax Receipt.

Renewal

Local Business Tax Receipts expire September 30 annually and may be renewed on or after July 1. Renewal notices are mailed to the current mailing address of record. The top portion of the renewal notice should be retained for your records.

Exemptions

All confirmed handicapped persons physically incapable of manual labor, widows with minor dependents and persons sixty-five (65) years of age or older, with not more than one (1) employee or helper, and who use their own capital only, not in excess of one thousand dollars ($1,000.00) and who are residents of the county, shall be allowed to engage in any lawful business or occupation without being required to pay for a license. Palm Beach County Tax Collector’s Application for Business Tax Exemption for Disabled Persons, Widows with Minor Dependents or Persons 65 Years of Age or Older, PBCTC Form 49 must accompany the application with supporting documentation.

Any bona fide, permanent resident elector of the state who served as an officer or enlisted person during any of the periods specified in Florida Statues section 1.01 (15) in the Armed Forces of the United States, is entitled to an exemption of fifty ($50.00) for each business tax receipt. Such receipt when issued shall be marked across the face thereof “Veterans Exempt Receipt” – “Not Transferable”. Before issuing the same, proof shall be duly made in each case that the applicant is entitled under the conditions of this law to receive the exemption herein provided for. Proof may be made by establishing to the satisfaction of the Tax Collector by means of a certificate of honorable discharge or certified copy that the applicant is a veteran by submitting:

• A certificate of government-rated disability to an extent of ten (10) percent or more,
• The affidavit or testimony of a reputable physician who personally knows the applicant and who makes oath that the applicant is disabled from performing manual labor as a means of livelihood,
• The certificate of the veteran’s service officer of the county in which the applicant lives, duly executed under the hand and seal of the chief officer and secretary thereof, attesting the fact that the applicant is disabled,
• A pension certificate issued to him or her by the United States by reason of such disability or,
• Such other reasonable proofs as may be required by the tax collecting authority to establish the fact that such applicant is disabled.

The unremarried spouse of the deceased disabled veteran of any war in which they participated in will be entitled to the same exemptions as the disabled veteran. Palm Beach County Ordinance 72-7 Application for Business Tax Exemption for Disabled War Veterans, PBCTC Form 258 must accompany the application with supporting documentation.