Apply for BTR
Apply for a new Business Tax Receipt or renew online using an option below.
Why You Need A Business Tax Receipt
A Business Tax Receipt (BTR) is required for all businesses operating in Broward County. This includes home based and sole proprietor businesses.
If you engage in a profession, business, or trade, or provide a service within the county, you are required by Broward County Ordinances 72-13 and 88-35, as well as Florida Statute Chapter 205, to obtain the appropriate tax receipt for your business. (Per County Ordinance)
*Check your city’s requirements before applying for a Broward County BTR..
Certain businesses must present documentation, with matching information, including:
- Current State License
- Certificate of Competency
- Registration
- Florida Seller of Travel License
- Exemption Letter
Note: If your business has furniture or other items valued at $25,000 or more, you must pay Tangible Property Tax.
New business
Starting a New Business?
Before applying, be sure to register your business name with the Florida Department of State, Division of Corporations. You may register online at sunbiz.org or by calling (850)‑488‑9000.
*If a business is not within a city limit, it is in unincorporated Broward County. The business owner must obtain a Certificate of Use before applying for a business tax receipt. You can receive a Certificate of Use from the Broward County Permitting, Licensing & Consumer Protection Division. See BMSD Zoning website for more information: Click Here.
Ready to apply for your BTR?
RENEWING A BUSINESS TAX RECEIPT
Business Tax Receipts (BTR) expire on September 30 each year. The renewal period starts on July 1, and late penalties begin on October 1. Renew early to avoid penalties.
Renewals open
July 1
Receipts expire
September 30
Delinquent after
October 1
Late penalty schedule
October
+10% fee
November 1 – 29
+15% fee
December
+20% + $25 fee
After December
+25% + $25 fee
Effective November 30 the Tax Collector fee of $25.00 is added to the account.
Renew before October 1 to avoid penalties
How your Tax rate is calculated
Two factors determine what you pay: your business type and the number of people your business employs.
Business type
Businesses are categorized based on the nature of their operations, including retail, service, professional, contractor, and home-based businesses. Each category has a base rate established by Broward County Ordinances 72-13 and 88-35.
Number of employees
The final fee is also determined based on the total headcount at each business location. Sole proprietors with no staff typically fall into the lowest tier, while larger operations are assessed at higher rates.
For a list of business tax categories and codes, click here.
Back Taxes
Back taxes must be paid if you apply for a Business Tax Receipt (BTR) with a prior start date. Each year assessed includes the annual BTR fee, a 25% late penalty, and a $25.00 Tax Collector fee. Broward County may only assess back taxes up to three years prior, plus the current year.
Annual Fee
The full BTR fee is charged for each year the business operated without a receipt.
25% Penalty
A late penalty is applied to the annual fee assessed for each year.
$25.00 Fee
A Tax Collector fee is charged per year assessed.