Local Business Tax Exemptions l Contractor Exemptions
How to Pay a Local Business Tax Receipt l Changes in Business Name, Location or Ownership
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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 applications are mailed each July 1 to current, valid Local Business Tax Receipt holders, to the mailing address on record. If you do not renew your Local Business Tax Receipt by September 30, it becomes delinquent October 1, and 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 3-1-1, or 954-831-4000.
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Those who are exempt from paying a Local Business Tax include:
- charitable groups
- disabled individuals, including disabled veterans
- individuals over 65 years of age
- 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 3-1-1 or 954-831-4000, 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.
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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 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 must present applications for a Broward County Local Business Tax Receipt in person at Broward County Records, Taxes and Treasury Division, Governmental Center Room A-100, 115 S. Andrews Ave., Fort Lauderdale. 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 there, or you can download an application online.
You need a Local Business Tax Receipt 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 County Certificate of Use is required. Apply for a Certificate of Use from Broward County's Permitting, Licensing and Consumer Protection Division, Building Services Section, 1 N. University Drive, Plantation, or call 954-765-4400. 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.
You can by 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, 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.
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You must transfer your old 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 (PDF 131 KB). The new owner is required to obtain all regulatory or required documents, and pay required fees.
- If you have misplaced your original Local Business Tax Receipt, you must fill out a notarized affidavit, signed by the owner of the business.
- 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 Local Business Tax Receipt before your Broward County Local Business Tax Receipt may be transferred.
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Or, call the Broward County Call Center at 3-1-1 or 954-831-4000.
Businesses Required to Show a State License, Registration or Other Certification to Obtain or Renew a Local Business Tax Receipt