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Important Notice:
The Florida Legislature enacted legislation which changed the name of the "Occupational License Tax" to the "Local Business Tax Receipt." The law became effective January 1, 2007 and it's purpose is to prevent fraud.
Overview
Chapter 18 of the City Code provides complete information regarding the Local Business Tax Receipts. Any person engaging in, conducting or managing any business in the City is required to first obtain a Local Business Tax Receipt. The tax receipt is for one year commencing October 1 and expiring September 30. The tax receipt will be prorated to a one-half year fee for a new business beginning April 1st or later.
Obtaining Applications
Applications may be obtained from the Development Services Department in person or you may download applications for Local Business Tax Receipts as well as applications for Charitable Solicitation and Temporary Use Permit by clicking on the links below. Call (954) 457-1341 for fees and other pertinent information.
Change of Ownership, Name, or Location
For any changes to the above after the tax receipt is issued, the Local Business Tax Receipt must be transferred by application.
Term of License
The tax receipt is valid for one year commencing on October 1st, and license tax will be prorated to a one-half year fee for new business beginning April 1st or later.
License Renewals
Receipts may be renewed as of July 31st of each year. Payment must be received by the Local Business Tax Division by September 30th to avoid the penalty fees indicated below.
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October 1 to October 31 |
Fee plus 10% penalty |
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November 1 to November 30 |
Fee plus 15% penalty |
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December 1 to December 31 |
Fee plus 20% penalty |
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January 1 to January 31 |
Fee plus 25% penalty |
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After January 31 |
Additional penalty up to $250 |
Questions?
Please contact the Local Business Tax Division. |