Anyone who provides merchandise or services to the public, even a one-person company or home-based business, must pay the Local Business Tax.

Anyone whose principal business location is within Palm Beach County.

In general, applications should be submitted to the County within 15 calendar days of:

Tenant occupancy in your business location, or
Start date listed on the Florida Division of Corporations (sunbiz.org)
Note that zoning approval on your PBC application is provided by the City of Boca Raton. So you will apply for your PBC Business Tax after you apply for your Boca Raton Business Tax and obtain zoning approval from them.

Your initial Business Tax license is valid until the end of the current fiscal year, which ends on September 30.

Zoning

Since Office Edge is located within the City of Boca Raton, zoning approval is handled by the City of Boca Raton.

Prior to applying for your Boca Raton Business Tax/Certificate of Use, be sure to obtain the PBC Local Business Tax Application and fill it out.  When you apply with Boca Raton, you will need to bring the completed PBC Application (or upload it if applying online).  As part of the process, Boca Raton staff will sign the zoning authorization on your PBC app.

See our information about the Boca Raton Business Tax for more information on our zoning requirements.

Registration with the Florida Department of Corporations

If you will be operating as a business entity, you’ll need to file with the State of Florida Division of Corporations.  Sunbiz registration

If the business will be operated under a name that is not a corporation or a person’s legal name, you’ll need to file a Fictitious Name Registration

State or Federal Certifications

Obtain required certification for your profession or business. For Example: Restaurant approval from the Florida State Division of Hotels & Restaurants; professional licenses from the Florida Dept. of Business & Professional Regulations; attorney’s bar card from the American Bar Association; contractor certification from the Florida State Construction Industry Licensing Board, etc.

If your business is subject to county, state or federal certifications, you’ll need to provide proof when applying for your Business Tax License.  Typical organizations include:

• Dept. of Business and Professional Regulation …………………………………………………(850) 487-1395
• Palm Beach County Dept. of Health ………………………………………………………………….(561) 840-4500
• State of Florida Dept. of Health ………………………………………………………………………..(850) 488-0595
• Palm Beach County Construction Industry Licensing Board ……………………………….(561) 233-5525
• State of Florida, Dept. of Agriculture and Consumer Services …………………………….(800) 435-7352
• Florida Division of Hotel & Restaurants …………………………………………………………….(850) 487-1395
• Florida Office of Financial Regulation ………………………………………………………………. (850) 410-9805

Fees are based on the type of business.   The most common fee is $33 charged to businesses with 10 or less employees. The fees increase in steps directly proportional to the number of employees up to a maximum of $236.25 for 51 or more employees.

Contractors and restaurants have different guidelines for Business Tax Receipt fees.

To ensure that you are paying the correct amount, you may check our Business Tax Fees page or call our office at (561) 355-2264.

New business owners can apply for a Local Business Tax receipt in two ways.

By Mail

You can mail your completed application to:

Tax Collector, Palm Beach County
P.O. Box 3353
West Palm Beach, FL 33402-3353

In Person

You can apply for the Palm Beach County Local Business in person at six of their seven Service Centers.  For a full list, visit the Constitutional Tax Collector’s list of Service Center Locations & Hours.

The closest service center to our office is located in Delray Beach with an address of:

501 South Congress Avenue
Delray Beach, FL 33445

Hours for this center are Monday through Friday, from 8:15 am to 5 pm.

Note that the wait at this service center can be long (typically over 30 minutes) but is your best option if you need proof of your Business Tax License immediately.

Business Tax Receipts expire annually on September 30 and must be renewed on or after July 1. Renewal notices are mailed to the current mailing address on record.

It’s fastest and easiest to renew your Palm Beach County Business Tax Receipt online. Alternatively, you can renew it by mail or at six of the County’s seven Service Centers (3185 PGA Blvd. office does not provide this service).