Business Tax

Business Tax is a tax you pay to the City for the privilege of doing business in the City. Initial applications will have one-time Inspection Fees and the inspections must be completed and "Passed" before the Tax Receipt will be issued. Operating a business without having a valid BTR is against the City's municipal code and could result in a Code violation, which itself could result in fines. Please remember the BTR expires each year on September 30^th and will need to be renewed each year.

Please submit your Business Tax application or Rental Tax application via email to: businesstax@wpb.org. Please allow 5-10 business days for processing. A team member will respond and provide you with an account number, how to pay online, and next steps, plus answer any questions you may have. Or, you may bring a completed application in person to Development Services on the 1st Floor lobby of City Hall at 401 Clematis Street West Palm Beach, FL 33401. Find the Business Tax and Rental Tax Applications on our Forms & Documents page.

At a minimum you will be required to provide at the time of application the following, though other or additional requirements may apply to you:

• Completed application with signature.
• Social security number (SS#), federal employer identification number (FEIN), or Individual Taxpayer Identification Number (ITIN).
• Your business name registration from the Florida Division of Corporations (this is the business name you will advertise to customers).
• A copy of your State license for the business that you operate if applicable.

The fees vary depending on the nature of your business. The City of West Palm Beach Business Tax classifications and rate schedule can be found in Section 82-163 of the City's Municipal Code.

Other items related to business tax include:

• Vacation Rental (example Airbnb)
• Zoning approval for Palm Beach County Application
• Certificate of Use (COU)

Unfortunately, the option to apply online is not yet ready. However, within the next year we expect to go live with a new system that will allow you to apply for a Business Tax or Rental Tax online. For now, however, please follow the instructions below:

1. Visit our Forms & Documents page.
2. Fill out the correct application and email to businesstax@wpb.org
3. Your application will be processed in 5-10 business days.
4. A team member will notify you of next steps and payment options.

In order to check to see if your business is within the City of West Palm Beach's jurisdiction, you can use the Palm Beach County Property Appraiser's website. Enter the address where your business is going to be located and check the listed municipality. Or, you can check the City's District Map.

1. To pay Business Tax online go to: https://onestopshop.wpbgov.com/eGovPlus/license/buslic.aspx
2. Enter your account number only and click search. Follow the prompts to payment.
3. Visa and Mastercard Only.

If you are obtaining a Business Tax Receipt with the City, you will also need to obtain one from Palm Beach County. After your City BTR is issued, front counter staff in the lobby on the 1st Floor of City Hall at 401 Clematis St can do your "Zoning" sign-off of Section 2 of your County application. Then you can take your County application back to the County and complete it.

If you don't want to come in person, please check with Palm Beach County first that they do not need the original. Then you can follow the instructions below:

1. Email your business address and City Business Tax account number to businesstax@wpb.org with the subject line "Zoning Sign Off" along with a PDF copy of your County application.
2. An associate will contact you with your next steps.

Certain businesses or organizations such as charitable or religious ones, or certain eligible individuals may be exempt from the Business Tax. Applicants for exemptions must provide the required proper documentation in order to qualify for the exemption. However, even businesses exempted from the Tax must still obtain a BTR, and Certificate of Use (COU) fees may still apply.

The following are entitled to an exemption from a business tax receipt fee:

• A person who is physically disabled, is incapable of manual labor, who uses less than $1,000 of their capital investment (F.S. 205.162), and does not have more than one employee or helper in connection with the business or occupation
• A person 65 years of age or older who uses less than $1,000 of their capital investment (F.S. 205.162) and does not have any more than one employee or helper in connection with the business or occupation
• A person who is a widow/widower with minor dependent(s), uses less than $1,000 of their capital investment (F.S. 205.162) and does not have more than one employee or helper in connection with the business or occupation
• A Veteran of the United States Armed Forces who was honorably discharged upon separation from service, or the spouse or un-remarried surviving spouse of such a veteran (F.S. 205.162), and owns a majority interest in a business with fewer than 100 employees
• The spouse of an active duty military servicemember who has relocated to the county or municipality pursuant to a permanent change of station order (F.S. 205.055) and owns a majority interest in a business with fewer than 100 employees
• A person who is receiving public assistance as defined in Florida Statute 409.2554, (F.S. 205.055) and owns a majority interest in a business with fewer than 100 employees
• A person whose household income is below 130 percent of the federal poverty level based on the current year's federal poverty guidelines (F.S. 205.055), as determined by the U.S. Department of Health & Human Services

If you believe you qualify for an exemption from your business tax fees, please email businesstax@wpb.org and request the Exemption form.

The annual renewal period is July 1 through September 30. Every year on or about July or August, renewal notices are sent out to all Tax Receipt accounts. The renewal notices will contain information on how to pay and how much you owe, especially if you wish to pay by check. However, if you instead wish to pay by credit card (Visa or Mastercard only), anytime after August 15 you can log on to our eGov portal and pay your renewal taxes. Taxes must be paid on or before September 30. All unpaid Business Taxes become delinquent on October 1 and are assessed a penalty. For those accounts that do pay their renewal taxes, a new Tax Receipt is issued.