​​​​​​​​​​​​​​​​​​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.


DatePenalty
October 110% penalty
November 115% penalty
December 120% penalty + $10.00 collection fee
January 125% 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.



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Check with your municipality before attempting to obtain a Broward County Local Business Tax Receipt, especially if your business is home-based. Local Business Tax Receipts are non-refundable, and your municipality may decline your application, due to zoning or inspection requirements. In addition, your municipality may have other tax or licensing requirements.

New businesses may also present applications for a Broward County Local Business Tax Receipt in person at Broward County Records, Taxes and Treasury Division, Governmental Center Room, 115 S. Andrews Ave. Room A 100, Fort Lauderdale, FL 33301. A business representative may submit your application in person on your behalf. Note: New applications are
not accepted/processed after 4:30 p.m. Applications are available in our office, or you can download an application on this website under forms or
here.

Apply for a Local Business Tax Receipt or Request a Change at
BTExpress – Simply click on the “Apply for a new business tax account" (24-48hr processing period).

  • Answer a series of questions designed to determine your specific business type.
  • There is an option to upload any required documentation.
  • Complete all fields indicated by an asterisk *.
  • List the same valid email in each field.
  • Submit your application. Confirmation is required after submission. You must click the confirmation link in the email for your application to be sent to the Tax Collector's office for approval.
  • Upon approval, you will receive an e-mail. Click the link in the email to access your account so you may pay online (if applicable) and print your Business Tax Receipt.

A Local Business Tax Receipt is required for each location you operate your business from, and one for each
type of business you conduct.

If you are using a DBA, you must also file a Fictitious Name Disclaimer. This ensures that the name of your business will not infringe upon other copyrights. Filing for a fictitious name is done through the Florida Department of State. Applications are available online at
www.sunbiz.org, or you may pick up a copy at the Information Desk in the lobby of the Broward County Governmental Center, 115 S. Andrews Ave., Fort Lauderdale.

    • If your business is located in Unincorporated Broward County, a
      Broward C​ounty Certificate of Use is required. To identify if your business is located in Unincorporated Broward, please click
      here.​
      Apply for a Certificate of Use from Broward County's Urban Planning Division​, Zoning Section, 1 N. University Drive, Suite102-A, Plantation, or call 954-357-6644​.​ If your business is located in Unincorporated Broward County, you must have a Certificate of Use before you apply for a Local Business Tax Receipt.
    • There are certain types of businesses that are required to show a state license, registration, or other certification to obtain or renew a Local Business Tax Receipt.
    • When you pay your Local Business Tax, you will be required to:
      • Submit your Social Security number or Federal Identification number
      • Depending on the nature of your business, you may also be required to submit proof of active permits and certifications from other state or county agencies before you renew or are issued a Local Business Tax Receipt

If the business location is in the unincorporated area of Broward County, you will need zoning approval and a Certificate of Use from the County Code and Zoning Enforcement Division.

The following are entitled to an exemption from a business tax receipt fee:

  • A person who is physically disabled, is incapable of manual labor, who uses less than $1,000 of their capital investment

    (F.S. 205.162)
    , AND does not have more than one employee or helper in connection with the business or occupation
  • A person 65 years of age or older who uses less than $1,000 of their capital investment

    (F.S. 205.162)
    AND does not have any more than one employee or helper in connection with the business or occupation
  • A person who is a widow/widower with minor dependent(s), uses less than $1,000 of their capital investment

    (F.S. 205.162)
    AND does not have more than one employee or helper in connection with the business or occupation
  • A Veteran of the United States Armed Forces who was honorably discharged upon separation from service, or the spouse or un-remarried surviving spouse of such a veteran

    (F.S. 205.162)
    , AND owns a majority interest in a business with fewer than 100 employees
  • The spouse of an active duty military servicemember who has relocated to the county or municipality pursuant to a permanent change of station order

    (F.S. 205.055)
    AND owns a majority interest in a business with fewer than 100 employees
  • A person who is receiving public assistance as defined in

    Florida Statute (409.2554)
    ,

    (F.S. 205.055)
    AND owns a majority interest in a business with fewer than 100 employees
  • A person whose household income is below 130 percent of the federal poverty level based on the current year's federal poverty guidelines

    (F.S. 205.055)
    , as determined by the

    U.S. Department of Health & Human Services

Apply for a Business Tax Fee Exemption. Submit

Application for Business Tax Fee Exemption

with supporting documents to qualify. (See details on application)

Applicants for exemptions must provide proper documentation to qualify for the exemption. Please see the

business tax forms page
for the applications and required documents.

The following are not required to have a business tax receipt:

Agriculture – exempt per 20.25, Broward County Code of Ordinances

Alcohol – must contact Florida Department of Business and Professional Regulation Division of Alcohol & Tobacco

Bail Bondsmen – must contact Florida Department of Financial Services Division of Agents and Agent Services

Churches – exempt per 205.191, Florida Statutes.

Fish Farms – exempt per 20.25, Broward County Code of Ordinances

Gambling – must contact Florida Department of Business and Professional Regulation Division of Pari-Mutuel Wagering

Gas Stations – must contact Florida Department of Revenue

Home Day Care ​– note that if the day care is in Unincorporated Broward County, a Certificate of Use must be obtained from Broward County's Permitting, Licensing and Consumer Protection Division

​Non-Profit Organizations – exempt per 205.192, Florida Statutes.

Plant Nursery (If you own the land) – exempt per 20.25, Broward County Code of Ordinances

If you qualify as one of these exemptions, you may contact the Broward County Records, Taxes and Treasury Division at 954-357-6200, fax number 954-357-5483, or

download an Application for Local Business Tax Receipt Exemption (PDF).

If your type of business is Contractor, you are state-certified and you have a Local Business Tax Receipt from your home county in Florida, you may do business across the state of Florida without obtaining a county Local Business Tax Receipt. However, even if you meet these requirements, some Broward County cities require contractors to obtain a Broward County Local Business Tax Receipt to obtain permits.

If your business is locally certified by your county, you may contact the Broward County Central Examining Board or call 954-765-4400 to see if Broward County can reciprocate another county's Certificate of Competency. Broward County does not, however, reciprocate Local Business Tax Receipts.

Renew a Business Tax Receipt. Submit Renewal Postcard with copy of current certification if required. Renew in person or by mail at:

Broward County Tax Collector
Broward County Governmental Center, Room A-100
115 S. Andrews Ave.
Fort Lauderdale, FL 33301

You can also renew your Local Business Tax Receipt online on the Broward County
(Note: phone number and email are required), UNLESS you are one of the following types of businesses, which, according to
20.45, Broward County Code of Ordinances, are required to submit current proof of certification annually. In that case, your payments must be submitted by mail or in person, with a copy of the current certification.

Renew, Search and Print a Local Business Tax Receipt
here. *(Online renewals not available for business classification codes 381, 384, and 386 (Vending Machines).

Tax Collector's website at
BTExpress

You must transfer your Local Business Tax Receipt anytime you move your business to a new location, change your business name or change business ownership. Per

205.033(2), Florida Statutes
, the transfer fee is 10 percent of the base fee, not less than $3 or more than $25. There is no fee for a change in mailing address only.

  • If there is a change in business ownership and the new owner is an exempt business, or in the business category Individual Professional, the Local Business Tax cannot be transferred without an

    Affidavit
    to Transfer Broward County Local Business Tax Receipt located on the forms page on this website or

    here
    is required.
  • The new owner is required to obtain all regulatory or required documents and pay required fees.
  • If your occupation is regulated by the Department of Professional Regulations, State of Florida, Consumer Affairs Division or any Board or Commission, you must present an updated copy of your active State certification, registration or City Business Tax Receipt before your Broward County Local Business Tax Receipt may be transferred.

Business Classification Code

Occupation
180-189CContractor
276Bakery/Ice Cream
277CAuto Paint/Body
290Pawnbroker
322CAuto Repair
324CPest Control
326CMoving /Limo
328CTravel Agency
329CSpecialty Contractor
330Convenience Store
370Store on Wheels
376CTelemarketing
381/381/384/386Vending Machines
400Health Club
409CBallroom Piercing/Spa/Tattoo
Home Solicitation Permits are issued at the cost of $85. Because of the complexity of applying for this permit, applicants are invited to visit the Tax Office at 115 S. Andrews Avenue, Room 114 Fort Lauderdale, FL 33301 between the hours of 8:30AM and 4:30PM Mon-Fri.​​

​Need More Information?

Check Our Frequently Asked Questions
Email: businesstax@broward.org

Or Call (954) 357-4829 Fax (954) 357-5479

Our Address:
Broward County Tax Collector
Records, Taxes and Treasury Division

LOCAL BUSINESS TAX SECTION
Broward County Governmental Center, Room A-100
115 S. Andrews Ave.
Fort Lauderdale, FL 33301

RESOURCES

Broward County City and Municipality Business Tax Directory
Cooper City
Fort Lauderdale
Hollywood
Lauderdale Lakes
Pompano Beach
Southwest Ranches
Weston

More Broward County cities and municipalities to be listed soon!