Business Tax Receipt (BTR) Guide

Yes, in 2006, the Florida Legislature enacted a law officially changing the term “occupational license” to “business tax receipt” (BTR).

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

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.
 

All  businesses  (except  sole  proprietorships with no employees) must register with the Internal Revenue Service for a federal taxpayer identification number.

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.
 

The information on this page is not intended to be all-inclusive; it is offered as a basic guide, providing general information.  For further questions, please contact the Development Services Office at 561-742-6350.  Proof of regulatory license, certificate, or registration is required prior to applying for local business tax receipt and certificate of use and occupancy.

•    Medical Professionals                                           
•    Attorneys
•    Cosmetologists/Salons
•    Massage Therapy
•    Sellers of Travel
•    Auto Repair
•    Health Studios
•    Pawnshops
•    Construction services
•    Short-term rentals or transient rentals
•    Food service
•    Real estate professionals
•    Ride sharing services (Taxi, Limousine, shuttle, and non-medical companies)
•    Vending machines
•    Group homes
•    Financial services
 

An annual business tax, which varies by the classification, type, size, or both for the type of business you are operating. The Local Business Tax and Certificate of Use and Occupancy are due at application submittal and each year thereafter by September 30th.

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 inspection of the business location by the Business Compliance Officer.

Contact Development Services  (561-742-6350) at least two business days in advance to allow time for research of the property records.
 

You must contact the Business Compliance Officer by calling Development Services (561-742-6350) on the morning of the inspection.

After the inspector has submitted his/her approved inspection results and all fees are paid, the Business Tax Receipt will be issued by US mail.

Home-based businesses: After payment of fees and zoning approval (no inspections).

Commercial businesses: After receipt of application and all required documents, zoning approval, passed inspection, and payment of fees due.

Take a copy of your Local Business Tax Receipt or the form with the City’s zoning approval signature to the County Tax Collector office in order to receive your local business tax receipt.

Yes, a Local Business Tax Receipt and Certificate of Use and Occupancy for Rental Property is required if the property is being rented at any time during the tax year.

The annual license fee is $4.05 multiplied by the total number of rooms with a $37.04 minimum.

All applicants must submit:

• Application for City of Boynton Beach Local Business Tax Receipt
• Fictitious Name Registration or proof of the business entity’s filing documents (Corporation, LLC, or Partnership)
• Lease Agreement
• Applicable regulatory requirements (license, certification, or registration)
• Payment of required fees
• Other supporting documents

• Material Safety Data Sheets
• Floor plan
• Change of Use Certificate of Use and Occupancy
• Home Occupation Conditions & Affidavit of Agreement
• Proof of residence
• Closing statement or bill of sale
• Letter of sharing
• Any other supporting documents

Link to online to application types

Verification of zoning, use and occupancy, regulatory requirements and any environmental requirements associated with operating a business in Boynton Beach will occur before a business tax receipt or certificate of use and occupancy is issued. All new business locations are inspected to ensure compliance with life/safety, building, environmental and zoning code requirements.

Business changes such as physical address, ownership or name change will require a new Local Business Tax and Certificate of Use and Occupancy application.

Multiple Classifications may be required depending on the nature of the business.

Business Tax Receipts and Certificate of Use and Occupancy are valid for one year, from October 1st through September 30th. Renewals are due September 30th each year and payments received afterwards are subject to delinquency penalties.