How to Obtain, Renew or Transfer a Broward County Local Business Tax Receipt

Broward County > Records, Taxes and Treasury Division > Revenue > Local Business Tax > How to Obtain, Renew or Transfer a Broward County Local Business Tax Receipt

Broward County Ordinance 72-13, 88-35 and Florida Statute 205

Many businesses in Broward County are not required any special state licenses, however, they are required to obtain a license from the city in which their business is located and one from Broward County. Below is a list of businesses which ARE required to show proof of either their state license, registration or certification in order to receive the Broward County Local Business Tax Receipt for a new business and when renewing.

If you are transferring (submit original validated Local Business Tax Receipt) an existing business, you must fill out the back of the Local Business Tax Receipt and provide the information requested below if it pertains to you.

All taxes are calculated utilizing a flat rate, number of employees, number of seats, number of rooms or number of machines.

Section	Description	Requirement	Cost
10	Attorney	Florida Bar Card: www.flabar.org	Per professional 1-5 $30.00 6-10 $37.50 11or more $45.00
11	Wholesale Farmers/ Canning	No special license required.	Flat Rate $150.00
11	Packing/ Canning/ Processing	No special license required	Per Employee 1-5 $27.00 6-10 $31.50 11-15 $36.00 16-20 $40.50 21-25 $45.00 26-30 $49.50 31-35 $54.00 36-40 $58.50 41-45 $63.00 46-50 $67.50 51-55 $72.00 56-60 $76.50 61-65 $81.00 66-70 $85.50 71-75 $90.00 76-80 $94.50 81-85 $99.00 86-90 $103.50 91-95 $108.00 96-100 $112.50 101-105 $117.00 106-110 $121.50 111-115 $126.00 116-120 $130.50 121-125 $135.00 126-130 $139.50 131-135 $144.00 136-140 $148.50 141 or more $150.00 Fee: $22.50 plus $4.50 for each five persons as above
12	Advertising Space Rental	No special license required	Per Space 1-33 $4.50 each 34 or more $150.00
13	Non-Coin Devices	No special license required	Per Device 1-6 $22.50 each 7 or more $150.00
14	Hotel/ Motel	State of Florida Division of Hotel/Restaurant Licenses: www.myfloridalicense.com/dbpr	Per Room 1-10 $22.50 11-66 $2.25 67 or more $150.00
15	Cemetery- Mausoleum	No special license required	Flat Rate $150.00
16	Circus	No special license required	Main Show: $150.00 Each Side Show: $45.00 Fee Due For Each Day (daily fee)
17	Restaurant/ Take Out	State of Florida Division of Hotel/Restaurant Licenses: www.myfloridalicense.com/dbpr OR: State of Florida Dept. of Agriculture & Consumer Affairs Food Permit: www.800helpfla.com	Per Seat 0-30 $45.00 31-74 $90.00 75-149 $135.00 150 or more $150.00
18	Contractors	State of Florida Department of Business Professional Regulation Certification www.state.fl.us/dbpr OR: Broward County Certificate of Competency www.broward.org/PermittingAndLicensing	Per Employee 1-10 $27.00 11-20 $54.00 21-30 $81.00 31-40 $108.00 41-50 $135.00 51 or more $150.00
19	Dancing/ Entertainment	No special license required	Flat Rate $150.00
20	Electric Power Plant/ Cable TV	No special license required	Flat Rate $150.00
21	Emigrant Labor Agent	No special license required	Flat Rate $150.00
22	Fortune Teller	No special license required	Flat Rate $150.00
23	Insurance Adjuster	No special license required	Flat Rate $22.50
24	Junk Yard - Permanent	No special license required	Flat Rate $150.00
25	Junk Yard Dealer - Traveling	No special license required	Flat Rate $150.00
26	LP Gas Dealer/Svc /Mfg	No special license required	Flat Rate $150.00 Installation $75.00
27	Manufacturing	No special license required	Per Employee 1-10 $45.00 11-20 $90.00 21-30 $135.00 31 or more $150.00
28	Theater	HRS-State of Florida Health & Rehabilitative Services www.doh.state.fl.us	Flat Rate $150.00
29	Pawn Brokers	State of Florida Dept. of Agriculture & Consumer Affairs Pawn Broker License www.800helpfla.com	Flat Rate $150.00
30	Permanent Exhibit	No special license required	Flat Rate $150.00
31	Professionals	State of Florida Dept. of Business and Professional Regulation License and/or Certification www.myfloridalicense.com/dbpr	Per Employee 1-5 $30.00 6-10 $37.50 11 or more $45.00
32	Services	Some services will be required to show the following: Motor Vehicle Repair - State of Florida Dept. of Agriculture & Consumer Affairs Motor Vehicle Repair Registration www.800helpfla.com Barber/Beauty Shops - State of Florida Dept. of Business and Professional Regulation License and/or Certification www.myfloridalicense.com/dbpr Pest Control - State of Florida Dept. of Agriculture Office of Entomology License www.800helpfla.com Moving Company - Broward County Consumer Affairs Division Mover Registration www.broward.org//PermittingAndLicensing/Consumer/ Travel Agency - State of Florida Dept. of Agriculture & Consumer Affairs Seller of Travel Certificate www.800.helpfla.com All other services are not required to have special licensing.	Per Employee 1-5 $33.00 6-10 $81.00 11-15 $135.00 16 or more $150.00
33	Retail	Food/Beverage/Health Food Stores - State of Florida Dept. of Business and Professional Regulation License and/or Certification www.myfloridalicense.com/dbpr OR: State of Florida Dept. of Agriculture & Consumer Affairs Food Permit www.800.helpfla.com Pharmacy - State of Florida Dept. of Business and Professional Regulation License and/or Certification: www.doh.state.fl.us All other Retail Stores are not required to have special licensing	Flat Rate $45.00
34	Schools	No special license required	Flat Rate $45.00
35	Telephone Systems	No special license required	Per Phone 1-533 phones $.28125 ea. 534 or more $150.00
36	Intangible Property	Savings & Loans, Mortgage Brokers & Corporations, Loan & Finance Companies, Stock Brokers, Money Lending Institutions, Check Cashing & Western Unions - State of Florida Banking & Finance License: www.dbf.state.fl.us	Flat Rate $112.50
37	Tangible Property	Telemarketing - State of Florida Department of Agriculture & Consumer Affairs Commercial Telephone Seller License www.800helpfla.com	Flat Rate $45.00
38	Vending Machines - Amusement	No special license required	Per Machine 1-6 $22.50 ea. 7 or more $150.00 (Not over 34 machines)
38	Merchandise Machines (If in an unlicensed place of business)	No special license required	Per Machine 1-6 $22.50 ea. 7 or more $150.00
38	Merchandise Machines If in a licensed place of business	No special license required	Per Machine 1-16 $9.00 ea. 17 or more $150.00
38	Coin Laundry	No special license required	Per Machine 1-66 $2.25 ea. 67 or more $150.00 (Includes Soap, Bleach, etc.)
38	Penny Vending Machines	No special license required	Per Machine 1-66 $2.25 ea. 67 or more $150.00
38	Operator Merchandise	No special license required	Operator Fee $150.00 plus 35-66 $2.25 ea. 67 or more $150.00
38	Operator Service/ Amusement	No special license required	Operator Fee $150.00 plus 35 or more $150.00
38	Coin/Radio/ TV or Similar Devices	No special license required	Base $31.50 plus 1-166 $.90 ea. 167 or more $150.00
40	Miscellaneous	Health Clubs - State of Florida Department of Agriculture & Consumer Affairs Health Studio Registration Certificate www.800helpfla.com Tanning Salons - State of Florida HRS-Health & Rehabilitative Services www.doh.state.fl.us	Flat Rate $150.00
41	Manufacture Branch	No special license required	Flat Rate $7.50

Download/Fill-In an Local Business Tax Receipt Application (PDF 223 KB)

Download/Fill-In a Fictitious Name Form (PDF 55 KB)

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Official Mobile Website of Broward County, Florida The version of this site is best viewed on a mobile device.

Official Mobile Website of Broward County, Florida
The version of this site is best viewed on a mobile device.