Local Business Taxes

Beginning July 1st, 2015, at broward.county-taxes.com/btexpress. You can file an application for a new business tax receipt and/or change address information on an existing business tax receipt. For more infomation and assistance, please call 954-831-4000.  Fax number: 954-357-5479.

Questions can also be mailed to businesstax@broward.org.

The Local Business Tax (formerly known as Occupational License) is required of any individual or entity choosing to engage in or manage any business, profession or occupation in Broward County, unless specifically exempted. 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.

Renewal notices are mailed  to the address on record every year on July 1 to the current, valid Local Business Tax Receipt holder.  If you do not renew your Local Business Tax Receipt by September 30, it becomes delinquent.  October 1, you will be assessed a penalty if you attempt to renew for the following year.

If you do not receive your renewal notice, you should contact the Broward County Call Center at 954-831-4000.  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.

Note: You can now pront a business tax receipt after a payment is processed via the account page or the payment confirmation page.

Search Online for a Business Tax Record

Local Business Tax Exemptions

Those who are exempt from paying a Local Business Tax include:

  • charitable groups
  • disabled individuals, including disabled veterans
  • individuals over 65 years of age
  • a person who is receiving public assistance as defined in s. 409.2554
  • a person whose household income is below 130 percent of the federal poverty level based on the current year’s federal poverty guidelines
  • the following types of businesses:

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 – 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

Insurance Companies – must contact Florida Department of Financial Services Division of Agents and Agent Services

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).

You should also check with your municipality for other local tax and/or licensing requirements.

Contractor Exemptions

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 in order 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.

New Business Applications

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 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. You may send in a representative if you are unable to come in yourself. We do not accept/process new applications after 4:30 p.m. You can pick up an application form in our office, or you can download an application on this website under formss or here.

Online Applications

Applications can now be submitted via our website at BTExpress.

Simply click on the “Apply for a new business tax account”

  • There you will find a number of questions, that are designed to determine the specific type of business you are conducting.
  • You will have the option to upload any required documentation.
  • Complete all fields indicated by an asterisk *.
  • List the same valid email in each field, confirmation is required after submission.
  • Once your application is submitted, you must click the confirmation link in the email for your application to be sent to the Tax Collector’s office for approval. Once your application is approved, you will be notified by e-mail. Click the link in the email to access your account so you may pay online (if applicable).

    You can now print a business tax receipt after a payment is processed via the account page or the payment confirmation page.

    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.

    Renewals

    You can renew by mail or in person at:

    Broward County Tax Collector
    Records, Taxes and Treasury Division
    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 (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.

    Business Classification Code Occupation
    180-189C Contractor
    276 Bakery/Ice Cream
    277C Auto Paint/Body
    290 Pawnbroker
    322C Auto Repair
    324C Pest Control
    326C Moving/Limo

    328C

    Travel Agency
    329C Specialty Contractor
    330 Convenience Store
    370 Store on Wheels
    376C Telemarketing
    381/381/384/386 Vending Machines
    400 Health Club
    409C Ballroom Piercing/Spa/Tattoo

    You can now print a business tax receipt after a payment is processed via the account page or the payment confirmation page.

    Changes in Business Name, Location or Ownership

    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.

    Need More Information?

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

    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!
    *If you would like your city/municipality listed, please contact Chris Stotz at 954-357-7264.