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Business Tax Info

Local Business Tax Receipts expire September 30 annually and may be renewed on or after July 1. Renewal notices are mailed to the current mailing address of record.

Renew online or by mail. An appointment is required for in-person service.

Account Status:

  • Active Account: Account is PAID and CURRENT
  • Pending Renewal Account: Account is eligible to be renewed


Constitutional Tax Collector, Serving Palm Beach County
P.O. Box 3353
West Palm Beach, FL 33402-3353

NOTE:  Make payments to:  Tax Collector, PBC

Business Tax Phone:
Business Tax Fax:


 Search - Select - Pay

Search By:    

  1. Search by Options:
    • Business Owner (Enter by Last Name First Name)
    • LBTR Number (Local Business Tax Receipt)
    • Mailing Address
    • Business Address (location)
    • Business Name/Trade Name (doing business as -- dba name)
  2. Click Search.
  3. When results are returned, click the LBTR Number to view and/or pay.
 Important Information

Local Business Tax Receipt Information

Florida Supreme Court defines a business as “the employment or occupation in which a person is engaged to procure a living” and “a business in the trade or commercial sense, once carried on with a view to profit or livelihood” and “that which occupies the time, attention and labor of men for the purpose of profit of improvement.” Business, profession and occupation does not include the customary religious, charitable, or educational activities or nonprofit religious, nonprofit charitable or nonprofit educational institutions (Sec. 17-16. Definitions).

Please Note: Any business or rental property that owns furniture, fixtures and/or equipment must pay tangible personal property tax. If you know of or suspect a person or business is evading paying Local Business Taxes, please report it to our office. You can report and remain anonymous. 

  • Active, renewable and pending Local Business Tax accounts are searchable. If an account status is inactive, the information is not available online.
  • Local Business Tax Receipts not renewed before October 1 are delinquent. 
  • Delinquent local business taxes are payable online and subject to a delinquency penalty of 10% for the month of October, plus an additional 5% penalty for each month of delinquency thereafter. 

October 1 =        10% penalty

November 1 =    15% penalty

December 1 =    20% penalty + $10.00 collection fee

January 1 =        25% penalty + $10.00 collection fee

February 1 =      $250.00 penalty pursuant to Florida Statute 205.053

March 1 =           Legal action filed


IMPORTANT NOTICE:  The Tax Search and Payment Centers undergo system maintenance on the first of each month from 12:00 a.m. - 11 a.m. The Search and Payment Centers will be unavailable during these hours. We regret any inconvenience this may cause.

*Florida statute (197.162 (4) extends a payment discount deadline falling on a Saturday, Sunday or holiday to the next working day, if the payment is received in the designated office of the Tax Collector. This statute does not apply to delinquent taxes.