Frequently asked questions
Q. What is a Business Tax Receipt?
A. A Business Tax Receipt is a requirement of the State of Florida per Florida Statutes Chapter 205 for operating a business.
Q.When do I need to apply for a Business Tax Receipt?
A. You must apply for a Business Tax Receipt when you operate a business or office in the City of Palm Bay.
Q. How do I obtain a Business Tax Receipt?
A. Applications can be downloaded online or picked up at City Hall, 120 Malabar Rd SE, Palm Bay, FL 32907. The completed application, application fee and receipt tax is accepted at City Hall. The Business Tax Receipt is issued upon approval of the application.
Q. If I already have a Brevard County Business Tax do I still need a City of Palm Bay Business Tax Receipt?
A. Yes, any business operating within the City of Palm Bay requires both.
Q. What other information do I need to get a Business Tax Receipt?
- If your profession requires a State of Florida license or a Brevard County Competency Card, a copy has to be submitted at the time application is made.
- If your business is incorporated, a copy of the Articles of Incorporation has to be submitted at the time application is made.
Q. Can I use a D/B/A?
A. If using a D/B/A or Fictitious Name (which is any name other than the owner’s name on their driver’s license), they are to file the Fictitious Name with the State of Florida. This information can be found online at “SunBiz.org”.
Q. What if I move my business?
A. A transfer of location requires a new application be processed plus a transfer fee, not to exceed $25.00.
Q. What if I incorporate my business?
A. An application with the new name and a copy of the Articles of Incorporation is required. If a new Business Tax Receipt is printed, a fee of $10.00 applies.
Q. If I am in business within the City of Palm Bay and did not get a Business Tax Receipt, can I be charged a penalty?
A. Yes. Any person who owns a business, has an occupation or profession without first paying for a Business Tax Receipt is subject to a penalty of twenty five percent (25%) of the Business Tax Receipt fee.
Q. How long is a Business Tax Receipt valid?
A. A Business Tax Receipt is due on or before October 1st of each year, and expires on September 30th of the succeeding year.
Q. What is the fee for a delinquent Business Tax Receipt?
A. If not renewed by October 1, a 10% penalty applies in October, 15% in November, 20% in December and 25% thereafter. The total penalty may not exceed 25 percent of the Business Tax Receipt for the business.
Q. What determines the classification of my business?
A. Businesses are classified by the North American Industry Classification System, USA (SIC Codes)
Q. How are the classification fees determined?
A. The current Business Tax Classification Fees are authorized by Florida Statue Chapter 205 (Business License Taxes), and defined under City of Palm Bay Code Chapter 110.42.
Q. Can I pay for my Business Tax Receipt renewal on line?
A. Yes, the Business Tax Receipt renewal can be paid in person, online and via the telephone, 866-989-9515.