THE CITY OF DEERFIELD BEACH WELCOMES AND INVITES
Business Tax Receipts General Information and Frequently Asked Questions
BUSINESS RELATED FORMS ARE AVAILABLE FOR DOWNLOAD BELOW
In Brief: How to Obtain a Business Tax Receipt
(No Business Tax Receipt shall be issued until a Certificate of Use for the location has been issued)
You may apply for a Business Tax Receipt between the hours of 8:00 AM and 5:00 PM, Monday through Friday, in the Business Tax Office, located at 150 NE 2nd Avenue, Deerfield Beach, FL 33441. If you have questions regarding the status of the Business Tax Receipts, please call us at (954) 480-4333.
BUSINESS TAX RECEIPT (BTR)
Previously Occupational License
Effective January 1, 2007, the Florida Legislature enacted legislation which changes the name of the "Occupational License Tax" to "Business Tax Receipt". This is only a name/title change. The change in language shall apply to all Business Tax Receipts (formerly Occupational License Tax) renewals and new Receipts, issued after January 1, 2007.
Is a Business Tax Receipt Required?
A Business Tax Receipt is required before any person may engage in, manage, or be in charge of any business, profession, or occupation in the City of Deerfield Beach, including home-based businesses. Sections 1-15, 18-5 & 38-263 of the City of Deerfield Beach Code provides complete details regarding the provisions. Once obtained, the business tax receipt must be renewed annually on or before October 1.
Except for home businesses, no Business Tax Receipt shall be issued until a Certificate of Use for the location has been issued; in accordance with the city code. For questions regarding Certificate of Use, please contact the Planning & Zoning Division at 954-480-4206
For a Home Based Business, Do I Need a Business Tax Receipt?
All home based businesses need a business tax receipt. However, a Certificate of Use is not required. Sec. 98-91 (a) of the City of Deerfield Beach Land Development Code States:
Permitted home occupations operated in any dwelling unit may be operated only if they comply with all of the following conditions:
Where permitted: Within a residential dwelling unit and only by the person or persons occupying that dwelling therein and no additional employees shall be permitted.
Evidence of use: Storage of materials and/or equipment, signs and/or advertising displays, motor vehicles (other than the owner's noncommercial vehicles) or any other indication that said premises is being used commercially is hereby prohibited.
Size: Does not exceed 20 percent of the total living area of the dwelling unit within which it is located.
Permitted uses: Includes not more than one of the following uses, provided that such uses are clearly minor and secondary to the use of the dwelling unit for residential purposes.
Where Can I Obtain a Certificate of Use and/or a Business Tax Receipt Application?
Both Business Tax Receipt and Certificate of Use applications along with instructions are available to download for your convenience under the "Fast Links" section of this web page.
Do Tax Receipts Expire?
All receipts issued shall expire on the 30th day of September of each year. No receipt shall be issued for more than one year.
Is There a Different Price for a Full and Half Year Tax Receipts?
For each receipt obtained on October 1st through March 31st, the full tax for one year shall be paid. For each receipt obtained on April 1st through September 30th, one half (1/2) the full tax for one year shall be paid.
Each year, the City will begin sending renewal notices in July. However, if the renewal notice is not received, it is still the responsibility of the business owner to ensure that their business tax is renewed prior to September 30th of each year. Failure to receive a renewal reminder notice will not exempt business owners from paying any penalties for late payment.
Who Should I Contact for Zoning Information?
All business tax receipts must be approved by Planning & Zoning. Contact the Planning & Zoning Division at 954-480-4206 to determine if the proposed use is permitted prior to filling out an application.
Where Do I Post My Tax Receipt?
All businesses are required to post the tax receipt on-site in a conspicuous place.
What Is the Penalty for Failure to Pay the Business Tax?
For any person who engages in any business within the City without first obtaining a BTR, the penalty is up to 25% of the business tax due, in addition to any other penalty provided by law or ordinance. Persons who do not pay the required taxes within 150 days after initial notice of the tax being due are subject to a penalty equal to the annual amount of the Business Tax or $250.00, whichever is less, in addition to possible civil action and penalties. Penalties cannot be waived as the City Code does not provide for administrative relief by staff, administrators or elected officials.
SCHEDULE – PERCENTAGE ADDED TO TOTAL RENEWAL TAX
(For Illustration, Based on Original Fee of $150.00)
Total Renewal Tax Example
Can I Transfer my Business Tax Receipt (BTR) to a New Location and/or to a New Owner?
Transfers of business location, name change and change of ownership are charged a Transfer fee of 10% of the original cost fee, up to a maximum of $25.00. The ORIGINAL Business Tax Receipt must be returned and must be signed and dated by the previous owner and indicate that all rights, interest, and title of the business is assigned to the new owner.
What Type of Materials Will I Need to Fill Out the Business Tax Application?
A Business Tax Application Checklist is available to download for your convenience under the "Fast Links" section of this web page.
Do I Still Need a Broward County Business Tax Receipt?
A Broward County Business Tax Receipt is also required in addition to the City of Deerfield Beach Tax Receipt. See below for Broward County BTR contact information.
Broward County Business Tax
Revenue Collection Division
Governmental Center Annex (Ground Floor)
115 S. Andrews Ave.
Ft. Lauderdale, FL