How to Obtain, Renew or Transfer a Broward County Local Business Tax Receipt
Broward County Ordinance 72-13, 88-35 and Florida Statute 205
Many businesses in Broward County are not required any special state licenses, however, they are required to obtain a license from the city in which their business is located and one from Broward County. Below is a list of businesses which ARE required to show proof of either their state license, registration or certification in order to receive the Broward County Local Business Tax Receipt for a new business and when renewing.
If you are transferring (submit original validated Local Business Tax Receipt) an existing business, you must fill out the back of the Local Business Tax Receipt and provide the information requested below if it pertains to you.
All taxes are calculated utilizing a flat rate, number of employees, number of seats, number of rooms or number of machines.
|
Section |
Description |
Requirement |
Cost |
|
10 |
Attorney |
Florida Bar Card: www.flabar.org
|
Per professional
1-5 $30.00 6-10 $37.50 11or more $45.00 |
|
11 |
Wholesale
Farmers/ Canning |
No special license required.
|
Flat Rate $150.00
|
|
11 |
Packing/
Canning/ Processing |
No special license required
|
Per Employee
1-5 $27.00 6-10 $31.50 11-15 $36.00 16-20 $40.50 21-25 $45.00 26-30 $49.50 31-35 $54.00 36-40 $58.50 41-45 $63.00 46-50 $67.50 51-55 $72.00 56-60 $76.50 61-65 $81.00 66-70 $85.50 71-75 $90.00 76-80 $94.50 81-85 $99.00 86-90 $103.50 91-95 $108.00 96-100 $112.50 101-105 $117.00 106-110 $121.50 111-115 $126.00 116-120 $130.50 121-125 $135.00 126-130 $139.50 131-135 $144.00 136-140 $148.50 141 or more $150.00 Fee: $22.50 plus $4.50 for each five persons as above |
|
12 |
Advertising |
No special license required
|
Per Space
1-33 $4.50 each 34 or more $150.00 |
|
13 |
Non-Coin |
No special license required
|
Per Device
1-6 $22.50 each 7 or more $150.00 |
|
14 |
Hotel/ |
State of Florida Division of Hotel/Restaurant Licenses: www.state.fl.us/dbpr
|
Per Room
1-10 $22.50 11-66 $2.25 67 or more $150.00 |
|
15 |
Cemetery- |
No special license required
|
Flat Rate $150.00
|
|
16 |
Circus |
No special license required
|
Main Show: $150.00
Each Side Show: $45.00 Fee Due For Each Day (daily fee) |
|
17 |
Restaurant/ |
State of Florida Division of Hotel/Restaurant Licenses: www.state.fl.us/dbpr
OR: State of Florida Dept. of Agriculture & Consumer Affairs Food Permit: www.800helpfla.com |
Per Seat
0-30 $45.00 31-74 $90.00 75-149 $135.00 150 or more $150.00 |
|
18 |
Contractors |
State of Florida Department of Business Professional Regulation Certification www.state.fl.us/dbpr |
Per Employee
1-10 $27.00 11-20 $54.00 21-30 $81.00 31-40 $108.00 41-50 $135.00 51 or more $150.00 |
|
19 |
Dancing/
Entertainment |
No special license required
|
Flat Rate $150.00
|
|
20 |
Electric
Power Plant/ Cable TV |
No special license required
|
Flat Rate $150.00
|
|
21 |
Emigrant |
No special license required
|
Flat Rate $150.00
|
|
22 |
Fortune
Teller |
No special license required
|
Flat Rate $150.00
|
|
23
|
Insurance
Adjuster |
No special license required
|
Flat Rate $22.50
|
|
24 |
Junk Yard -
Permanent |
No special license required
|
Flat Rate $150.00
|
|
25 |
Junk Yard
Dealer - Traveling |
No special license required
|
Flat Rate $150.00
|
|
26 |
LP Gas |
No special license required
|
Flat Rate $150.00 Installation $75.00
|
|
27 |
Manufacturing |
No special license required
|
Per Employee
1-10 $45.00 11-20 $90.00 21-30 $135.00 31 or more $150.00 |
|
28 |
Theater |
HRS-State of Florida Health & Rehabilitative Services www.doh.state.fl.us
|
Flat Rate $150.00
|
|
29 |
Pawn |
State of Florida Dept. of Agriculture & Consumer Affairs Pawn Broker License www.800helpfla.com
|
Flat Rate $150.00
|
|
30 |
Permanent |
No special license required
|
Flat Rate $150.00
|
|
31 |
Professionals |
State of Florida Dept. of Business and Professional Regulation License and/or Certification www.state.fl.us/dbpr
|
Per Employee
1-5 $30.00 6-10 $37.50 11 or more $45.00 |
|
32 |
Services |
Some services will be required to show the following:
Motor Vehicle Repair - State of Florida Dept. of Agriculture & Consumer Affairs Motor Vehicle Repair Registration www.800helpfla.com Barber/Beauty Shops - State of Florida Dept. of Business and Professional Regulation License and/or Certification www.state.fl.us/dbpr Pest Control - State of Florida Dept. of Agriculture Office of Entomology License www.800helpfla.com Moving Company - Broward County Consumer Affairs Division Mover Registration www.broward.org/consumer Travel Agency - State of Florida Dept. of Agriculture & Consumer Affairs Seller of Travel Certificate www.800.helpfla.com All other services are not required to have special licensing. |
Per Employee
1-5 $33.00 6-10 $81.00 11-15 $135.00 16 or more $150.00 |
|
33 |
Retail |
Food/Beverage/Health Food Stores - State of Florida Dept. of Business and Professional Regulation License and/or Certification www.state.fl.us/dbpr OR: State of Florida Dept. of Agriculture & Consumer Affairs Food Permit www.800.helpfla.com
Pharmacy - State of Florida Dept. of Business and Professional Regulation License and/or Certification: www.doh.state.fl.us All other Retail Stores are not required to have special licensing |
Flat Rate $45.00
|
|
34 |
Schools |
No special license required
|
Flat Rate $45.00
|
|
35 |
Telephone |
No special license required
|
Per Phone
1-533 phones $.28125 ea. 534 or more $150.00 |
|
36 |
Intangible |
Savings & Loans, Mortgage Brokers & Corporations, Loan & Finance Companies, Stock Brokers, Money Lending Institutions, Check Cashing & Western Unions - State of Florida Banking & Finance License: www.dbf.state.fl.us
|
Flat Rate $112.50
|
|
37 |
Tangible |
Telemarketing - State of Florida Department of Agriculture & Consumer Affairs Commercial Telephone Seller License www.800helpfla.com
|
Flat Rate $45.00
|
|
38 |
Vending |
No special license required
|
Per Machine
1-6 $22.50 ea. 7 or more $150.00 (Not over 34 machines) |
|
38 |
Merchandise
Machines (If in an unlicensed place of business) |
No special license required
|
Per Machine
1-6 $22.50 ea. 7 or more $150.00 |
|
38 |
Merchandise
Machines If in a licensed place of business |
No special license required
|
Per Machine
1-16 $9.00 ea. 17 or more $150.00 |
|
38 |
Coin |
No special license required
|
Per Machine
1-66 $2.25 ea. 67 or more $150.00 (Includes Soap, Bleach, etc.) |
|
38 |
Penny |
No special license required
|
Per Machine
1-66 $2.25 ea. 67 or more $150.00 |
|
38 |
Operator
Merchandise |
No special license required
|
Operator Fee $150.00 |
|
38 |
Operator
Service/ Amusement |
No special license required
|
Operator Fee $150.00
plus 35 or more $150.00 |
|
38 |
Coin/Radio/ |
No special license required
|
Base $31.50
plus 1-166 $.90 ea. 167 or more $150.00 |
|
40 |
Miscellaneous |
Health Clubs - State of Florida Department of Agriculture & Consumer Affairs Health Studio Registration Certificate www.800helpfla.com
Tanning Salons - State of Florida HRS-Health & Rehabilitative Services www.doh.state.fl.us |
Flat Rate $150.00
|
|
41 |
Manufacture |
No special license required |
Flat Rate $7.50
|
Due to the implementation and changes in laws and technology, prices may differ from above. To download an application, you will need a copy of Acrobat Reader.
 |
Document Reader Download Link - Adobe PDF Reader Documents created in a Portable Document Format (PDF) require a copy of Acrobat Reader in order to view them. To obtain a copy click on the link above. |
|
Download/Fill-In an Local Business Tax Receipt Application -- (.pdf) 223 kb
Download/Fill-In a Fictitious Name Form -- (.pdf) 55 kb