Renew Business Tax Receipt online
Business Tax is a unit of the Development Services Department and is responsible for regulating all businesses providing services or performing work within the City limits. All new businesses, including home based businesses, are required to obtain a business tax receipt before commencing work.
Verification of zoning, occupancy use and any environmental requirements associated with operating a business in Boynton will occur before a receipt is issued. All new business locations are inspected to ensure compliance with life/safety, building, environmental and zoning code requirements.
Please note that submittals and/or re-submittals will NOT be accepted after 4:00 p.m. due to the time required for processing and payment of fees. Only inquiries or pick up of previously processed items will be conducted between 4:00 – 5:00 p.m. Thank you for your cooperation in advance.
FAQ - Your questions, answered.
The Business Tax team also verifies any state or local licensing which may be required. Depending on the nature of the business, some of the agency verifications which may be required are: Health Department, Bureau of Alcohol, Tobacco and Firearms, Department of Business and Professional Regulation, Department of Business and Finance, Construction Industry Licensing Board, and Florida Department of State, to name a few.
Business tax receipts must be renewed annually by September 30*.
Are you renting your house, condo, townhouse, or a room?
Please note that any owner renting their property for a period of six months or less is subject to pay tourist development taxes, which is 5% of the gross rental charges collected. For more information, visit www.pbctax.com
Regular rentals also need a Business Tax Receipt.
Business Tax Exemptions
For information on Tax Exemptions, FL Statutes - Title XIV Chapter 205, Local Business Taxes, please click here.
Is a “Business Tax Receipt” the same as a “business license” or an “occupational license”?
Yes, in 2006, the Florida Legislature enacted a law officially changing the term “occupational license” to “business tax receipt” (BTR).
When do I need to obtain a Business Tax Receipt?
It is required when doing any of the following in the City:
• Opening a business
• Expanding a business into a new space
• Starting a home-based business
• Transferring a business to a new location
• Renting out residential property
• Operating a family day care or group home
Is my business allowed at the location I want to occupy?
Please contact the Planning & Zoning Office (561-742-6260) before entering into a lease agreement to confirm that the proposed use is allowed in your zoning area. You should also speak to the Building Division (561-742-6350) to determine whether there are Building Code requirements to satisfy before your business can occupy the space.
Does my business need an Employer Identification Number (EIN)?
All businesses (except sole proprietorships with no employees) must register with the Internal Revenue Service (www.irs.gov) for a federal taxpayer identification number.
Do I need to register with “Sunbiz”?
If you plan to do business as a corporation, limited liability company (LLC) or partnership, you must first file with the Florida Department of State, Division of Corporations (www.sunbiz.org).
If you plan to do business as a “DBA”, or under a name that is neither your full name, nor the name of your business entity, you must obtain a Fictitious Name Registration from the same office.
What is charged for a Business Tax Receipt?
An application fee and an annual business tax, which varies by the type of business you are engaged in are due at application submittal.
What happens after I submit the paperwork?
Your application is reviewed for compliance with the zoning code. After the zoning review:
Home-based businesses: The Business Tax Receipt is issued; inspections are not required unless the property is a rental unit, then a code compliance inspection is required.
Commercial businesses: You must schedule safety inspections of the business location by the Building and Fire inspectors.
How do I schedule inspections of the business location?
Contact Development Services (561-742-6350) at least two business days in advance to allow time for research of the property records.
How do I know when the inspectors will be at my business location?
You must contact the assigned inspectors. You can obtain the names of inspectors that have been assigned by calling Development Services (561-742-6350) on the morning of the inspection.
I passed both my inspections. How do I get my Business Tax Receipt?
After the inspectors submit their approved inspection results and all fees are paid, the Business Tax Receipt will be issued. You may pick up your BTR at the Business Tax office or have it mailed to you.
When do I get my Business Tax Receipt?
Home-based businesses: After payment of fees and zoning approval (no inspections)
Commercial businesses: After zoning approval, passed Building and Fire inspections, and payment of fees due.
What do I do with the Application for Palm Beach County Local Business Tax Receipt?
Take the form with the City’s zoning approval signature to the County Tax Collector office in order to receive their local business tax receipt.
I rent my property, do I need a BTR?
Yes, a Business Tax Receipt for Rental Property is required if the property is being rented at any time during the tax year.
What is charged for a Rental Property BTR?
The annual license fee is $3.68 multiplied by the total number of rooms with a $35.28 minimum.