Local Business Tax Receipt FAQs
Q. When do I need a Broward County Local Business Tax Receipt?
A. Any person doing business in Broward County needs a Broward County Local Business Tax Receipt. Businesses will also need to obtain a city license from the municipality that the business is located in. The Local Business Tax Receipt is a tax imposed for the privilege of doing business in Broward County. Any person who provides merchandise, entertainment, or services to the public, even if only a one-person company or home-based business, must obtain a Local Business Tax Receipt to operate.
Q. Are there any exemptions for having an Local Business Tax Receipt?
A. Yes – If you operate a business under these categories you are exempt from obtaining a Broward County Local Business Tax Receipt. It is suggested that you also check with the municipality in which the business is located in and any regulatory state or local authority that may regulate the business.
- Home Day Care is exempt from a Broward County Local Business Tax Receipt. However, 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 All other locations do not need a “Certificate of Use” from Broward County but may need something similar for the municipality where the business is located.
- Insurance Companies must contact the Florida Department of Financial Services Division of Agents and Agent Services
- Gas Stations must contact the Florida Department of Revenue
- Alcohol must contact the Florida Department of Business and Professional Regulation Division of Alcohol & Tobacco
- Gambling must contact the Florida Department of Business and Professional Regulation Division of Pari-Mutuel Wagering
- Bail Bondsman must contact Florida Department of Financial Services Division of Agents and Agent Services
- Churches are exempt per 205.191, Florida Statutes
- Non-Profit Organizations are exempt per 205.192, Florida Statutes
- Plant Nursery (If you own the land) is exempt per 20.25, Broward County Code of Ordinances
- Agriculture is exempt per 20.25, Broward County Code of Ordinances
- Fish Farms are exempt per 20.25, Broward County Code of Ordinances
Q. Do I need more than one County Local Business Tax Receipt?
A. You will need one (1) Local Business Tax Receipt for each location you are operating your business from and for each category of business you are conducting.
Q. How do I apply for the Broward County Local Business Tax Receipt?
A. Applications for the Broward County Local Business Tax Receipt are obtained at 115 South Andrews Avenue, Room A-100, Fort Lauderdale, FL 33301, or you may download the application -- (.pdf) and Fictitious Name disclaimer -- (.pdf). Please note: The application must be submitted in person to our office at 115 S. Andrews Avenue, Rm. A-100, Fort Lauderdale, FL 33301. You may send in a representative if you are unable to come in yourself.
Q. How do I renew my Local Business Tax Receipt?
A. Renew by mail or in person at our office at 115 S. Andrews Ave, Room A-100, Fort Lauderdale, FL 33301 or pay on-line. If mailing your renewal, please mail to 115 S. Andrews Ave, Room A-100, Fort Lauderdale, FL 33301
Q. What categories of businesses may not renew on-line?
A. This payment option is not available to those businesses that are required to submit current proof of certification annually (20.45, Broward County Code of Ordinances). Payment must be submitted by mail or in person with a copy of the current certification. Your payment will be returned to you if this certification is not provided.
The categories listed below are blocked from on-line renewal:
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180-189C Contractor |
276 Bakery/Ice Cream |
277C Auto Paint/Body |
290 Pawnbroker |
322C Auto Repair |
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324C Pest Control |
326C Moving/Limo |
328C Travel Agency |
329C Specialty Contractor |
330 Convenience Store |
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370 Store On Wheels |
376C Telemarketing |
381/383/384/386 Vending Machines |
400 Health Club |
409C Ballroom Piercing/Spa/Tattoo |
Q. If I have a Local Business Tax Receipt and move to a new location, change businesses name or ownership, do I need a new Local Business Tax Receipt?
A. Yes. You must transfer your old Local Business Tax Receipt anytime you make one of the above changes. If you misplaced the original Local Business Tax Receipt, you must fill out a notarized affidavit, signed by the owner of the business. The transfer fee is 10% of your base fee, not less than $3.00 or more than $25.00 (205.033(2), Florida Statutes). There is no fee for a mailing address change only. Please note: 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 a corrected copy with your new changes of an active State certification, registration or Local Business Tax Receipt before your Broward County Local Business Tax Receipt may be transferred.
Q. Upon sale of a business, is a Local Business Tax Receipt transferable to the new owner?
A. Except for individual professional Local Business Tax Receipt and exempt Local Business Tax Receipts, a Local Business Tax Receipt may be transferred to a new owner upon application procurement of any and all regulatory or required documents and payment of a fee. Please click here to download the affidavit -- (.pdf) 131 kb (fill-in form).
Q. Is the County Local Business Tax Receipt, all that I need?
A. No. Depending on the type of business or profession, and the location of your business, you may need State, Professional and City Licenses.
Q. Why do I need a county Local Business Tax Receipt and a city Occupational License?
A. The County Local Business Tax Receipt is a tax for the privilege of doing business in Broward County.
The City License is regulatory and because the business is under the city's jurisdiction, it is subject to the city's ordinances and zoning requirements.
Q. Which one do I get first- The City Licence or The County Local Business Tax Receipt?
A. It is recommended that you check with the City before obtaining the County Local Business Tax Receipt, especially if the business is home-based. The City may deny your application due to zoning or inspection requirements. In this case, if you obtained your County Local Business Tax Receipt before applying for the City License, the County Local Business Tax Receipt is non-refundable.
Q. How do I acquire a city business tax receipt if my business is located in the unicorporated area of Broward County?
A. If the business is located in the unincorporated area, a Certificate of Use from Broward County's Permitting, Licensing and Consumer Protection Division is required before the Broward County Local Business Tax Receipt can be issued. Certificates of Use may be applied for at Permitting, Licensing & Consumer Protection Division, Building Services Section, 1 North University Drive, Plantation, FL 33324. You may also contact the division by telephone at 954- 765-4400.
Q. If I have a Local Business Tax Receipt from another county, can I perform work in Broward County?
A. You would need to obtain the Broward County Local Business Tax Receipt, in order to do business in Broward County. One exception is if the business is under the Contractors category, is State certified and has a county Local Business Tax Receipt from your home county in Florida then you are allowed to go all over the State without obtaining the Local Business Tax Receipt. An exception in Broward County is that some cities require contractors to obtain the Broward County Local Business Tax Receipt in order to pull permits, even though the contractor is State certified and holds another county's Local Business Tax Receipt.
If the business is locally certified by the County, you may contact the Broward County Central Examining Board or via phone at 954-765-5108 to see if they will reciprocate another county's Certificate of Competency. Broward County does not reciprocate Local Business Tax Receipt.
Q. How much does a Local Business Tax Receipt cost?
A. Our fees are based on the business category, ranging from $27.00 to $150.00. Some categories determine the fee by the number of employees, number of seats, number of merchandise machines, rooms, units, etc. Take a look at prerequisites for a listing of categories and fees.
Q. How long does it take to get a Local Business Tax Receipt ?
A. Local Business Tax ReceiptS are issued within a few minutes, upon presentation of the application and any pertinent documentation that may be required, such as proof of State Licensing, if required, if the nature of your business is regulated by State or Local certification.
Q. What should I do if I go out of business, or close one of several Local Business Tax Receipt locations?
A. Notify Broward County Revenue Collection in writing (115 S. Andrews Avenue, Room A-100, Fort Lauderdale, FL 33301), with a copy of the license to be inactivated. If advertising or conducting a "Going Out of Business/Fire Sale", a permit must be obtained from Broward County Revenue Collection. A permit must be obtained for each location in which a sale will be held.
Q. How do I obtain a permit for a going out of business/fire sale?
A. A Going Out of Business/Fire Sale Permit must be obtained when a business, in such a manner, as to reasonably cause the public to believe that upon disposal of the stock of goods, will cease operation. The permit is issued for a period of not more than 60 consecutive days, including weekends and holidays and can not be renewed. Permits are neither transferable nor refundable. For each location, you will need:
- A completed Application For Out Of Business/Fire Sale Permit -- (.pdf) 76 kb
- A full inventory of the goods, wares, merchandise and the dollar value of the items to be offered for the sale
- A fee of $50.00, Certified Funds or Cash only
- Verification that all Real Estate and Personal Property taxes are paid
- A copy of advertisements used in the media which include the necessary verbiage
- Surrender any applicable City Occupational License and County Local Business Tax Receipt
Q. I am using a fictitious name (D/B/A). How do I register it with the State Of Florida?
A. If you are using a Fictitious Name, you must have that name registered with the Secretary of State. Filing for a fictitious name is done through the Florida Department of State. Applications are available on-line at www.sunbiz.org or may be picked up locally in the main lobby of the Governmental Center at 115 South Andrews Ave, Fort Lauderdale.
Q. I will be charging sales tax for my services. How do I obtain a sales Tax number?
A. Contact the Florida Department of Revenue for SALES TAX INFORMATION or via telephone at 954-467-4200. The Department of Revenue also has two local locations:
6565 Taft Street, 4th Floor, Hollywood FL 33024 (954-967-1000)
3111 University Dr., Ste. 501, Coral Springs FL 33065 (954-346-3000)
Q. My business is a not for profit entity, do I need a Local Business Tax Receipt?
A. Pursuant to Florida Statutes, Chapter 205.192, non profit corporations are not required to obtain a Broward County Local Business Tax Receipt. It is suggested that you check with your city to ascertain the city's requirements. Some cities require a city occupational license, but do not charge a fee.
Q. I operated a restaurant and/or bar. What type of License do I need?
A. Broward County does not license the sale of alcohol or tobacco. If your bar sells food or prepackaged snacks, you will need a Broward County Local Business Tax Receipt for the food. For a bar or restaurant, you must first obtain a license from the Division of Hotel and Restaurants (850-487-1395) or an Annual Food Permit from the Department of Agriculture and Consumer Services. (1-800-435-7352). Alcohol and Tobacco sales are regulated by the Department of Professional Regulations.
Q. I am over 65 years of age, applied for, and was granted the over-age exemption and received a postcard renewal. What am I supposed to do with it?
A. If a senior citizen over 65 meets certain requirements, they are exempt from paying the Local Business Tax Receipt fee. They still need the Local Business Tax Receipt, but do not pay a fee. Mail the postcard to Broward County Revenue Collection to validate the renewal at $0.00 and the actual license will be sent back to you. The Local Business Tax Receipt will not show as renewed until we validate it. If you are doing any type of business that requires back up documentation, such as a State or local license, (contractor, etc.) you must send a current copy with your renewal.
Q. I am 65 years of age, how do I apply for a Local Business Tax Receipt?
A. Customers over 65 years of age must meet the following criteria:
- Must be a resident of Broward County
- Must show proof of age
- Must use his/her own capital, with no more than $1,000 invested in starting the business (must sign an affidavit attesting to this fact)
- Must have no more than one employee or helper
- Must complete the Local Business Tax Receipt Application Form -- (PDF - 115 kb) (fill-in form).
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