Local Business Tax Services
The Constitutional Tax Collector is contracted by the Board of County Commissioners for the collection of Local Business Tax. The tax is collected for the privilege of operating a business in the county and municipalities. Anyone who provides merchandise or services to the public, even a one-person company or home-based business, must pay the Local Business Tax.
Important Information about Local Business Tax:
- Local Business Tax is due September 30 and can be paid on or after July 1.
- Local Business Tax is delinquent on October 1 and subject to monthly penalties thereafter.
- The Local Business Tax is pro-rated April 1, at which time half-year fees apply.
- Businesses must display Palm Beach County Business Tax Receipt* viewable to customers.
- Businesses may also be subject to municipal and county laws, zoning codes and state regulations. Palm Beach County League of Cities, Inc. provides a listing of municipalities.
- Change of address, ownership, or name must be reported to the Tax Collector’s Office and requires a new application.
* Previously named Local Occupational Licenses until changed by an act of the Florida Legislature.
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