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Business Tax
The new Business Tax Receipt year begins on October 1, 2021!
January 2022 is the last month to pay your 2021-2022 renewal fees without the additional $250.00 penalty enforced in February per FS 205.053.
Sec. 66-38. - Required; duration.
A business tax is hereby levied upon and shall be collected from every person exercising the privilege of carrying on or engaging in the businesses, professions, or occupations hereinafter specifically enumerated, as fixed hereinafter. Each of the amounts, unless otherwise specifically stated, shall be the amounts payable as a business tax for exercising the privilege of carrying on or engaging in the business, profession, or occupation mentioned for each year beginning October 1. It shall be unlawful for any person to carry on or engage in any business, profession, or occupation herein prescribed and designated without first having paid the business tax as provided in subsection 66-55(b) or complied with the terms of this article.
(Ord. No. 7, 2010, § 1, 6-17-10)
Sec. 66-40. - Delinquent payments; penalty.
(a) All business tax receipts shall be sold by the city beginning July 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. Business tax receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25% of the business tax for the delinquent establishment.
(b) Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of 25% of the tax due, in addition to any other penalty provided by law or ordinance.
(c) Any person who engages in any business, occupation, or profession covered by this article who does not pay the required business tax within 150 days after the initial notice of tax due and who does not obtain the required business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorneys fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00.
(Ord. No. 7, 2010, § 1, 6-17-10)
Most Common Application Fees: These do not apply to retail, restaurant, and other specialized businesses.
SAMPLE Business Tax Fees
Commercial (General Office)
| Business Tax |
Fee |
|---|---|
| Business Tax |
$100.00 |
| Fire Inspection <5,000 sf |
$50.00 |
| Application | $35.00 |
| Total | $185.00 |
State Licensed Professional
| Business Tax |
Fee |
|---|---|
| Business Tax |
$100.00 |
| Fire Inspection |
N/A |
| Application |
$15.00 |
| Total | $115 |
Commercial (General Office)
| Business Tax |
Fee |
|---|---|
| Business Tax |
$100.00 |
| Fire Inspection 5,001 - 15,000 sf |
$100.00 |
| Application | $35.00 |
| Total |
$235 |
Home Based
| Business Tax |
Fee |
|---|---|
| Business Tax |
$75.00 |
| Fire Inspection |
N/A |
| Application |
$25.00 |
| Total | $100.00 |
*Please note that any business that opens or begins operating prior to obtaining an approved business tax receipt, will be charged an additional penalty of $25.00.
These fees are for the most common type of applications.
For specific businesses, or if you are unsure please call 561-799-4216 for fee estimates.
Mission
The purpose of the Business Tax is to provide a high level of customer service and support to the business community with excellence, integrity, and efficiency.
What Is Business Tax?
A business tax is fixed and imposed upon every person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business, profession, or occupation within the city. It may also be levied upon any person who does not qualify as stated above and who transacts any business or engages in any occupation or profession in interstate commerce, if such business tax is not prohibited by Section 8 of Article I of the United States Constitution.
Additionally, a business tax is hereby levied upon any person who transacts any business or engages in any occupation or profession as part of a home occupation pursuant to the provisions of Section 118.285, Florida Statutes. Business Tax Receipts are valid through September 30 of each year.