Who needs a Broward County Local Business Tax Receipt?
Any person doing business in Broward County, even a one-person company or home-based business owner, needs a Broward County Local Business Tax Receipt, unless you qualify for an exemption. You need one Local Business Tax Receipt for each location you are operating your business from, and one for each category of business you are conducting.
How much does a Local Business Tax Receipt cost?
Fees are based on your type of business, and range from $27 to $150. Some categories determine the fee by the number of employees, number of seats, number of merchandise machines, rooms, units, etc. Review the Classification Codes for Business Tax for a listing of categories and fees.
How long does it take to get a Local Business Tax Receipt?
Upon presentation of all required documents, Local Business Tax Receipts are issued within minutes.
Is the County Local Business Tax Receipt all that I need to open a business?
Depending on the type of business or profession and the location of your business, you may need State, Professional and City Licenses. All businesses should check with their municipality before applying for a Broward County Local Business Tax Receipt.
Why do I need both a city and county license?
The County license is required to do business in Broward County. Because the business is under the city's jurisdiction, it is also subject to the city's ordinances and zoning requirements.
Which one do I get first – the city license or the Broward County Local Business Tax Receipt?
We recommend that you check with your city before attempting to obtain a Broward County Local Business Tax Receipt, especially if the business is home-based. In the event your city denies your application due to zoning or inspection requirements, your Local Business Tax Receipt is non-refundable.
How do I acquire a city business tax receipt if my business is located in Unincorporated Broward County?
If your business is located in Unincorporated Broward County, a Certificate of Use from Broward County's Permitting, Licensing and Consumer Protection Division is required before a 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 N. University Drive, Plantation, or call 954-765-4400.
Can I renew my Local Business Tax Receipt online?
Most business can renew a Local Business Tax Receipt online (Note: phone number and email are required). This payment option is not available, however, to businesses that are required to submit current proof of certification annually. These payment must be submitted by mail or in person with a copy of the current certification.
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?
You must transfer your old Local Business Tax Receipt anytime you move to a new location, change your business name or change business ownership. The transfer fee is 10 percent of the base fee, not less than $3.00 or more than $25.00. There is no fee for a change in mailing address only.
A Local Business Tax Receipt may NOT be transferred to a new owner if the new owner is an exempt business, or in the business category Individual Professional. Any business wishing to transfer a Local Business Tax Receipt must complete an Affidavit to Transfer Broward County Local Business Tax Receipt (PDF 131 KB), obtain all regulatory or required documents, and pay required fees.
If I have a Local Business Tax Receipt from another county, can I perform work in Broward County?
You need to obtain the Broward County Local Business Tax Receipt in order to do business in Broward County, UNLESS the business falls under the Contractors category, is State-certified and has a County Local Business Tax Receipt from your home county in Florida. In these cases, you may do business across the State of Florida without obtaining the Local Business Tax Receipt; however, some Broward County cities may require you to obtain the 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 954-765-5108 to see if Broward County can reciprocate another county's Certificate of Competency. Broward County does not reciprocate Local Business Tax Receipts.
What should I do if I go out of business, or close a business location?
Send notification of the closure of your business or business location, along with a copy of the license to be inactivated, to:
Broward County Records, Taxes and Treasury Division
Broward County Governmental Center, Room A-100
115 S. Andrews Ave.
Fort Lauderdale, FL 33301
If you advertise or conduct a "Going Out of Business/Fire Sale,” such that would reasonably cause the public to believe that upon disposal of the stock of goods, your business will cease operations, you must obtain a Going Out of Business/Fire Sale permit. Permits must be obtained for each location in which a sale will be held.
My business is a not-for-profit. Do I need a Local Business Tax Receipt?
Not-for-profit corporations are exempt from Broward County Local Business Tax Receipt. Check your municipality regarding additional requirements. Some cities require a city occupational license, but do not charge a fee.
What type of license do I need to operate a restaurant and/or bar?
Broward County does not license the sale of alcohol or tobacco. To operate 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 (800-435-7352). Alcohol and Tobacco sales are regulated by the Department of Professional Regulations. If your bar sells food or pre-packaged snacks, you will need a Broward County Local Business Tax Receipt for the food.
I am over age 65. What does it take to qualify for a Local Business Tax exemption?
To qualify for the over 65 exemption for Local Business Tax Receipt, you must:
- be a resident of Broward County
- show proof of age
- use your own capital, with no more than $1,000 invested in starting the business (affidavit required)
- have no more than one employee or helper
- complete the Local Business Tax Receipt Application Form (PDF).
I am over 65 years of age, applied for and was granted the over-age exemption from the Local Business Tax Receipt but received a postcard renewal notice. What should I do?
You are exempt from paying the Local Business Tax, but still require a Local Business Tax Receipt to operate your business. To validate the renewal at no fee, mail the postcard back to the Broward County Records, Taxes and Treasury Division. If you are a contractor, or if your type of business requires back-up documentation, such as a State or local license, you must send a current copy of that documentation with your renewal. A validated license will be sent back to you in the mail.
What do I do if I don’t receive a renewal form for my Local Business Tax Receipt?
If you do not receive your renewal notice, you should contact the Broward County Call Center at 3-1-1, or 954-831-4000.
How do I obtain a Sales Tax Number for my business?
Sales Tax is handled by the Florida Department of Revenue. Visit the Florida Department of Revenue website or call 954-467-4200. The Florida Department of Revenue also has two office locations in Broward County:
6565 Taft Street, 4th Floor
Hollywood FL 33024
3111 University Drive, Suite 501
Coral Springs, FL 33065
Broward County Permitting, Licensing and Consumer Protection Division