Local Business Taxes
The Local Business Tax (formerly known as Occupational License) is required of any individual or entity any business,
or profession in Broward County, unless specifically exempted.
A Local Business Tax Receipt is required for each location you operate your business from, and one for each category of business you conduct. When you pay a Local Business Tax, you receive a Local Business Tax Receipt, which is valid for one year, from October 1 through September 30. Tax rates vary, depending on your business classification.
Certain
professional business categories are required to submit proof of active permits, state license registration or other professional license or certification from other state or county agencies prior to the issuance or renewal of a Local Business Tax Receipt
20.45, Broward County Code of Ordinances.
Local Business Tax Receipts are non-refundable. Check with your municipality before attempting to obtain a Broward County Local Business Tax Receipt for additional local tax, and/or licensing, zoning, or inspection requirements.
A business tax receipt is exempted (not required) of any charitable, religious; fundraising, certain disabled persons, the aged, and widows with minor dependents, veterans, spouses of veterans and certain servicemembers, and low-income persons. (FL Statutes
205.055,
205.162,
205.191,192,
409.2554) Applicants for exemptions must provide the required documentation in order to qualify for the exemption. Specific exemptions exist for certain businesses, occupations, and professions such as Agriculture, Fish Farms, Plant Nursery (If you own the land) and Home Day Care.
Renewal notices are mailed to valid Local Business Tax Receipt holders annually on July 1st to the address on record. The annual renewal period is July 1 through September 30. All unpaid Business Tax Receipts become delinquent October 1 and are assessed a 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 |
If you do not receive your renewal notice, you should contact the Broward County Call Center at
954-357-4829. Fax number:
954-357-5479.
Taxpayers involved with short-term rentals may be required to pay a Tourist Development Tax. Click
here for more information.
