Local Business Tax

My business is a not-for-profit. Do I need a Local Business Tax Receipt?

Not-for-profit corporations are exempt from Broward County Local Business Tax Receipt. Check your municipality regarding additional requirements. Some cities require a city occupational license, but do not charge a fee.

What type of license do I need to operate a restaurant and/or bar?

Broward County does not license the sale of alcohol or tobacco. To operate a bar or restaurant, you must first obtain a license from the Division of Hotel and Restaurants (850-487-1395) or an Annual Food Permit from the Department of Agriculture and Consumer Services (800-435-7352). Alcohol and Tobacco sales are regulated by the Department of Professional Regulations. If your bar sells food or pre-packaged snacks, you will need a Broward County Local Business Tax Receipt for the food.

I am over age 65. What does it take to qualify for a Local Business Tax exemption?

To qualify for the over 65 exemption for Local Business Tax Receipt, you must: be a resident of Broward County show proof of age use your own capital, with no more than $1,000 invested in starting the business (affidavit required) have no more than one employee or helper complete the Local Business Tax Receipt Application Form (PDF).

I am over 65 years of age, applied for and was granted the over-age exemption from the Local Business Tax Receipt but received a postcard renewal notice. What should I do?

You are exempt from paying the Local Business Tax but still require a Local Business Tax Receipt to operate your business. To validate the renewal at no fee, mail the postcard back to the Office of Abbey Ajayi Broward County Tax Collector or online there is a certification box which confirm the business status. If you are a contractor, or if your type of business requires back-up documentation, such as a State or local license, you must send a current copy of that documentation with your renewal. A validated license will be sent back to you in the mail.

What do I do if I don’t receive a renewal form for my Local Business Tax Receipt?

If you do not receive your renewal notice, you should call 954-357-4TAX (4829).

How do I obtain a Sales Tax Number for my business?

Sales Tax is handled by the Florida Department of Revenue. Visit the Florida Department of Revenue website or call 954-467-4200. The Florida Department of Revenue also has two office locations in Broward County:

6565 Taft Street, 4th Floor
Hollywood FL 33024
954-967-1000

3111 University Drive, Suite 501
Coral Springs, FL 33065
954-346-3000

Broward County Permitting, Licensing and Consumer Protection Division