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Local Business Taxes
LOCAL BUSINESS TAX RECEIPT RENEWALS BEGIN JULY 1* THROUGH SEPTEMBER 30 OF EACH YEAR. THE LOCAL BUSINESS TAX RECEIPT IS DELINQUENT OCTOBER 1 IF NOT RENEWED BY SEPTEMBER 30.
*Effective July 1, 2007, the Florida Legislature has revised the time frame during which counties and municipalities may collect local business taxes by providing that a local government may start collections for the annual renewal of local business tax receipts on July 1 instead of August 1. This allows the business owner an extra month to renew without penalties.
This tax is required for the privilege of engaging in or managing any business, profession, or occupation in Broward County.
Business Tax receipts are sold at the Revenue Collection Division. To receive a receipt, 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.
First time applications must be presented in person at Broward County Revenue Collection, 115 South Andrews Ave., Room A-100, Fort Lauderdale Florida 33301.
If you are using a d/b/a, you must file a "fictitious" name with the Secretary of State, State of Florida (this is done to ensure that the name of your business will not infringe other copyrights). These requirements are not handled by our office--we only issue the Broward County Business Tax Receipts.
Business Tax fees will vary, depending on your type of business. Local Business Tax Receipts are valid from October 1 through September 30. If you do not renew your Local Business Tax Receipt by September 30, it becomes delinquent, and you will be assessed a penalty in order to renew for the following year. Renewal applications are mailed on July 1 to current, valid Business Tax Receipt holders to their mailing address on record. If you do not receive your renewal notice, you should contact the Revenue Collection Division, Local Business Tax Section, at (954) 831-4000.
There are a few exceptions to the requirements: charitable groups, disabled veterans, disabled individuals and senior citizens over 65 years of age. If you qualify as one of these exceptions, you may contact the Broward County Revenue Collection Division at (954) 831-4000, or download an Application for Local Business Tax Receipt Exemption (fill-in form, pdf format). You may check our Frequently Asked Questions and if you cannot find the information you are looking for, please e-mail your question to us.
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