How to Apply for a Business Tax Receipt

Unincorporated Palm Beach County

Businesses located in unincorporated Palm Beach County, complete an application and receive Zoning Confirmation at 2300 North Jog Road, West Palm Beach, Florida 33411 - Zoning Division, 2nd Floor - East Wing from 8:00 a.m. to 4:30 p.m., Monday, Tuesday, Thursday and Friday. Closed Wednesday for walk-in customers only. The legal description is required to identity your business location. If you are leasing, ask the owner or agent of the building for the Property Control Number (PCN). If you are the owner of the property, the PCN appears on the property tax bill you receive every October from the Tax Collectors Office. You will be instructed further after receiving zoning approval.

Incorporated Areas of Palm Beach County

Businesses located inside a municipality must go to that city for zoning approval and licensing. Take the city license to the County Tax Collector’s Office (locations are listed at the end of this page).

Home Based Business

If you have a home based business using less than 10% of the home for desk space, telephone and computer work only, you may go directly to the Tax Collector’s Office (refer to the back of this pamphlet). You will be asked to sign an affidavit of compliance, stating you have read and agree to abide by the regulations for home occupations before you receive your Business Receipt Tax. More than one (1) home based business is permitted per lot, however, only one vehicle used in one or both businesses may be parked at home and all conditions of approval for home based businesses must be adhered to. Please see the "Home Occupation Affidavit."

Child care

Child care may be conducted from the home, provided there are not more than five (5) children including your own and you receive Health Department approval. Child care as a principal use of the structure is not a home occupation and requires other approvals.

Fees

The Zoning Division charges a $30.00 dollar fee to confirm that the business use is appropriate for the property’s zoning designation in Unincorporated Palm Beach County. A site inspection is required by the Code Enforcement Division and other inspections such as Fire Safety, may be necessary depending on the business use.

Alcoholic Beverage

If you are applying for an alcoholic beverage license, bring the State Division of Alcoholic Beverage application with you to the Zoning Division.

• Package Sales (APS) is permitted in all commercial districts.
  
• Consumption of Alcohol on Premise (COP) may be in conjunction with and incidental to a restaurant, alcohol served at tables with food, (70% of sales must come from the sale of nonalcoholic beverages and food), OR must meet the State’s requirement for a Special Restaurant Exemption (SRX) license (2500 sq.ft under roof, 150 seats or more, 51% receipts from nonalcoholic beverages). Please refer to Section 6.4.D.80 (b) for restaurant restrictions.
  
• Consumption of Alcohol on Premise (COP) without a restaurant, is considered a lounge and, must be 750 feet from another lounge, and 250 feet from a residential zoning district, OR must have a Class A Conditional Use approval by the Board of County Commission.
  
• As of July 1, 1999, by State mandate, a COP license not be located within 500 feet of a public or private elementary school, middle school, or secondary school.