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 Certificate of Use and Occupancy/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
• Changing business name, location, or ownership
• Starting a home-based business
• Renting out residential property
• Operating a family day care or group home
Is my business allowed at the location I would like 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 require an Employer Identification Number (EIN)?
All businesses (except sole proprietorships with no employees) must register with the Internal Revenue Service 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. 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 fees are charged for a Business Tax Receipt?
All businesses are required to pay the Certificate of Use and Occupancy as well as an annual business tax, which varies by the classification of business you are engaged in and are due at application submittal.
What fees are charged for Certificate of Use and Occupancy?
The current fees for Certificate of Use and Occupancy are $25 for residential rental uses and $50 for all other uses.
What happens after I submit my application and required documents?
Your application is reviewed for completeness and compliance in accordance with federal, state, and local laws which includes 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 Community Standards 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 commercial business location?
For commercial businesses please contact Building 561-742-6350, Fire 561-742-6600, at least five business days in advance of the desired inspection date to allow time for research of the property records. If your business is a restaurant with grease traps, an Environmental Inspection is also required; call 561-742-6405.
How do I know when the inspectors will be at my business location?
You must contact the assigned inspectors. On the morning of the inspection, you may obtain the names of inspectors that have been assigned online or by calling Development Services at 561-742-6350.
I passed all required inspections. How do I receive my Certificate of Use and Occupancy and Local Business Tax Receipts?
After the inspectors submit their approved inspection results, all application requirements fulfilled and all fees are paid, the Certificate of Use and Occupancy and Local Business Tax Receipts will be issued. All documents are mailed to the mailing address on record.
When do I receive my Certificate of Use and Occupancy and Local Business Tax Receipts?
Home-based businesses: After payment of fees and zoning approval (no inspections) Commercial businesses: After zoning approval, passed Building, Fire, and if applicable Environmental inspections, and payment of all fees due.
What do I do with the Application for Palm Beach County Local Business Tax Receipt?
Take the Palm Beach County Tax Collector application with the City’s zoning approval signature to the Palm Beach County Tax Collector’s office in order to receive their local business tax receipt. A City of Boynton Beach Local Business Tax Receipt will also serve as zoning approval for your County Local Business Tax Receipt to be issued.
What is the order of licensing for Palm Beach County/Boynton Beach?
Your business needs to be licensed with the City of Boynton Beach first, and then your PBC application zoning approval will be signed or a copy of your business tax license can accompany your application to Palm Beach County for issuance.
I rent my property, do I need a Certificate of Use and Occupancy and Local Business Tax Receipt?
Yes, if the owner of a dwelling does not reside at the dwelling, and the dwelling is occupied by anyone, including a relative of the owner of the dwelling at any time during the year, there is a presumption that the dwelling is being rented and must have a Certificate Use and Occupancy and a Local Business Tax Receipt.
What fees are charged for a Rental Property Certificate of Use and Occupancy/Local Business Tax?
The annual business tax is $4.05 multiplied by the total number of rooms with a $37.04 minimum. If the property is four units or less the Certificate of Use and Occupancy fee is $25 and properties with more than four units is $50 annually.
How do I schedule an inspection for my residential rental property?
After your Application for Rental Certificate of Use has been submitted and all fees paid, you must schedule an inspection within 30 days. For properties with 4 units or less, call Code Compliance 561-742-6120. For properties with over 4 units, call Fire/Life Safety at 561-742-6600.
What do the inspectors look for in my rental property?
*The specific requirements are provided on pg. 2 of the Rental Property Application for Certificate of Use Form.
What do I do if my business location has moved, but still in the City?
When you change the location of your business, you must submit a new Application for Business Certificate of Use and all required documents. There is also a transfer fee involved and you must schedule an inspection with the Business Compliance Inspector or by calling 561-742-6350.
What do I do if my business location has moved out of the City limits?
Please notify the City of Boynton Beach that your business has relocated or closed. You can do this by letter to City of Boynton Beach/BTR, 100 E. Ocean Ave., Boynton Beach, FL 33435 or submitting and email to OLMailbox@BBFL.US.
What do I do if I change my business name?
When your business name changes, you will need to submit a new Application for Business Certificate of Use along with all required documents.
What do I do if the business has a change of ownership/location?
When any ownership or location changes please submit a new Application for Business Certificate of Use along with the required documents. A fee is involved in the change, and you must schedule an inspection with the Business Compliance Inspector or call 561-742-6350.
What classification does my new business fall under?
Find your classifications by entering in keywords to describe your business.
What is the penalty for delinquent Certificate of Occupancy/Business Tax renewals?
All Certificate of Use and Occupancy and Local Business Tax renewals are due on or before September 30 of every year. Any payments received after September 30th is assessed a penalty fee at the following fee rate:
• 10/1 to 10/31 5% of the Business Tax Receipt Fee
• 11/1 to 11/30 10% of the Business Tax Receipt Fee
• 12/1 to 12/31 15% of the Business Tax Receipt Fee
• 1/1/ to 9/30 25% of the Business Tax Receipt Fee
Please Note: According to F.S. 205.053, “Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of 25 percent of the tax due, in addition to any other penalty provided by law or ordinance.
Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required receipt is subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250. Learn more.