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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
Space
Rental
No special license required
Per Space
1-33 $4.50 each
34 or more
$150.00

13

Non-Coin
Devices
No special license required
Per Device
1-6 $22.50 each
7 or more
$150.00

14 

Hotel/
Motel 
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-
Mausoleum
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/
Take Out 
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
OR:
Broward County
Certificate of Competency
www.broward.org/building
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
Labor
Agent
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
Dealer/Svc
/Mfg
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
Brokers 
State of Florida Dept. of Agriculture & Consumer Affairs Pawn Broker License www.800helpfla.com
Flat Rate $150.00

30

Permanent
Exhibit
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
Systems
No special license required
Per Phone
1-533 phones $.28125 ea.
534 or more $150.00

36 

Intangible
Property 
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
Property 
Telemarketing - State of Florida Department of Agriculture & Consumer Affairs Commercial Telephone Seller License www.800helpfla.com
Flat Rate $45.00

38

Vending
Machines -
Amusement
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
Laundry
No special license required
Per Machine
1-66 $2.25 ea.
67 or more $150.00
(Includes Soap, Bleach, etc.)

38

Penny
Vending
Machines
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
plus
35-66 $2.25 ea.
67 or more
$150.00

38
Operator
Service/
Amusement
No special license required
Operator Fee $150.00
plus
35 or more $150.00

38

Coin/Radio/
TV or Similar
Devices
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
Branch

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
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