A Business Tax Receipt is a requirement of the State of Florida per Florida Statute Chapter 205 for operating a business. Prior to January 2007, it was called an Occupational License .
When do I need to apply for a Business Tax Receipt?
You must apply for a Business Tax Receipt when you operate a business or office in the City of Palm Bay.
How do I obtain a Business Tax Receipt?
Applications may be downloaded online or picked up at City Hall, 120 Malabar Rd SE, Palm Bay, FL 32907. The completed application is accepted at City Hall. The application fee and receipt tax are collected at the time of application. The Business Tax Receipt is issued upon approval of the application.
If I already have a Brevard County Business Tax Receipt, do I need a City of Palm Bay Business Tax Receipt?
Yes, any business operating within the City of Palm Bay requires both.
What other documentation do I need to obtain a Business Tax Receipt?
If your profession requires a State of Florida license, a Brevard County Competency Card or other Certification, a copy of said document must be submitted before the Business Tax Receipt is issued.
If your business is incorporated, a copy of the Articles of Incorporation must be submitted at the time of application.
Can I use a D/B/A?
Yes, you can use a D/B/A. A "D/B/A" is also known as Fictitious Name, which is any name other than the business owner's name on their driver's license. If using a D/B/A, this name is to be filed with the State of Florida. Information regarding the use of a Fictitious Name can be obtained online at "SunBiz.org".
What if I move my business?
If you move your business to another location within Palm Bay, you will need to submit a new application. All transfers must go through the approval process. A transfer fee of not more than $25.00 is charged.
If you move your business outside of Palm Bay, please notify our office so we can update our records.
What if I incorporate my business?
An application reflecting the new name and a copy of the Articles of Incorporation are required. The fee for the updated Business Tax Receipt is $10.00.
If I am actively engaged in business within the City of Palm Bay and did not apply for a Business Tax Receipt, can I be charged a penalty?
Yes. Any person who owns a business, has an occupation or a profession within the City of Palm Bay and has not applied for a Business Tax Receipt is subject to a penalty of 25% of the Business Tax Receipt fee.
How long is a Business Tax Receipt valid?
Business Tax Receipts are valid from October 1 of the current year through September 30 of the succeeding year.
What is the fee for a delinquent Business Tax Receipt?
If a Business Tax Receipt is not renewed before October 1, a 10% penalty applies in October, 15% in November, 20% in December and 25% thereafter. The total penalty may not exceed 25% of the annual fee.
What determines the classification of my business?
Businesses are classified by the North American Industry Classification System, USA (NAICS) codes.
How are the classification fees determined?
The current Business Tax Classification fees are authorized by Florida Statute 205 (Local Business Taxes) and defined under City of Palm Bay Code Chapter 110.44.
What payment options are there for Business Tax Receipts?
Business Tax Receipt payments can be made by cash, check or credit card in our office. Credit card payments can also be made online or via telephone at 1-866-989-9515.