Show All Answers

1. What is a “Business Tax Receipt” (formerly known as “Occupational License”) and when do I need one?

A Business Tax Receipt is an annual tax levied for the privilege of operating any business within the limits of the Village of North Palm Beach. The tax is required pursuant to Florida Statute 205 and applies to any business located in North Palm Beach whether at a commercial location or operated out of a residence. Please call 561-841-3365 for more information.

2. If I already have a Business Tax Receipt from Palm Beach County, do I need one from the Village of North Palm Beach as well?

Yes. If your business is physically located in the Village of North Palm Beach, you are required to have a Business Tax Receipt from both the Village of North Palm Beach and Palm Beach County. Please call 561-841-3365 for more information.

3. If my business is located outside of North Palm Beach, do I need a Business Tax Receipt from the Village of North Palm Beach to perform work inside Village limits?

No. Only businesses physically located in the Village of North Palm Beach are required to pay a Business Tax Receipt to the Village. However, most businesses operating within Village limits must register with the Village of North Palm Beach to work here.

Contractors, landscapers, pool service companies among others must register each year to be in compliance with registration requirements. Call the Building Department at 561-841-3365 for more information.

4. How much does a Business Tax Receipt cost, and when is it due?

Business Tax Receipts are based on the type of business, and are set by Village Ordinance. For commercial spaces, a Fire Inspection Fee based on square footage and/or occupancy also applies. Professionals who possess a license such as doctors, dentists, nurses, attorneys, architects, engineers, CPAs, etc. are required to pay a tax for their license(s) in addition to the tax for the business itself.

Business Tax Receipt payments are due when submitted and are renewed annually on September 30th. Please call 561-841-3365 for more information.

5. Are Business Tax Receipts pro-rated?

Business Tax Receipt fees are only pro-rated for the 2nd half of the fiscal year. Beginning on April 1st, 1/2 of the standard fee will be charged for the remainder of the fiscal year for all Business Tax Receipts. Refunds will not be issued for businesses leaving the Village or going out of business prior to the renewal period. Please call 561-841-3365 for more information.

6. Is there a penalty for operating a business without a Business Tax Receipt?

Yes. Any business that fails to obtain a Business Tax Receipt is subject to a penalty of up to 25% of the standard Business Tax amount according to Florida Statute 205.053. Please call 561-841-3365 for more information. Florida Statute 205.053

7. What if I do not pay my renewal on time, or do not receive a renewal notice?

The Village of North Palm Beach will send a renewal notice in July each year as a courtesy to local businesses. The Village is not required to do so, and failure to pay a renewal by September 30th each year will result in a late penalty regardless of whether or not a renewal notice is received.

It is your responsibility to pay the tax each year by September 30th to avoid late penalties. For payments received after September 30th but before October 31st, a late fee of 10% applies. An additional 5% per month is added to a maximum of 25% for payments received on or after November 1st. Please call 561-841-3365 for more information.

8. Can I apply for a Business Tax Receipt online, via facsimile, or mail?

All applications must be submitted in person at our office in The Shops at Village Square:
420 U.S. Highway 1
Suite # 21
North Palm Beach, FL 33408

Please call 561-841-3365 for more information.