By SoFlo Times Staff | Updated September 4, 2026
South Florida businesses have until Wednesday, September 30, to renew local business tax receipts for the 2026-27 tax year. The county receipts expire that day, and unpaid accounts become delinquent October 1. For many businesses, however, paying the county is only half the job: a separate municipal receipt may also be due.
This guide covers existing receipts in Miami-Dade, Broward and Palm Beach counties. If the business moved, changed ownership, changed its name or added a new activity, do not automatically pay the old account. The county may require an update, transfer or new application instead.
Fees, payment methods and processing times below are current as of September 4, 2026.
What South Florida businesses must renew by September 30, 2026
A local business tax receipt is the annual tax record sometimes still called an occupational license. It is not a substitute for zoning approval, a professional license, a health permit or other regulatory approval.
Start with the receipt itself. Confirm that it shows an expiration date of September 30, 2026, and compare its business name, physical address and classifications with current operations.
The counties apply their requirements somewhat differently:
| County | Who generally needs a receipt | Important account rule |
|---|---|---|
| Miami-Dade | Businesses operating in the county, subject to applicable exemptions | One receipt may be required for each place of business and each separate classification at that location |
| Broward | Businesses, sole proprietors and home-based operations, unless exempt | A receipt is required for each operating location and each business category |
| Palm Beach | Persons and businesses selling merchandise or services, including sole proprietors and home-based businesses, unless exempt | A relocation requires an application for a new county receipt |
Do not ignore a notice because the business closed. Miami-Dade, Broward and Palm Beach provide procedures for closing or inactivating an account. Leaving the old receipt unresolved can create a record that appears delinquent even though the underlying issue was a closure or move.
Businesses claiming an exemption should also check their status. Palm Beach County, for example, has a no-fee status update for exempt businesses whose receipts are expiring. An exemption from the tax does not always mean the account can be ignored.
Check whether you owe both a county and city business tax
Use the business’s physical operating address—not its mailing address or the city printed in its ZIP-code designation—to determine jurisdiction. A “Miami,” “Fort Lauderdale” or “West Palm Beach” postal address does not, by itself, prove that the location sits within that city’s boundaries.
A practical tri-county check takes four steps:
- Enter the exact street address in the county’s official mapping or property system.
- Record the municipality shown for the parcel. If the result says unincorporated, follow the county’s zoning or certificate-of-use process instead.
- If a municipality is named, find that city’s official business-tax page and confirm whether its receipt must also be renewed.
- Match the legal name, location and business activities across the county receipt, city receipt and any state professional license.
Miami-Dade’s official address search identifies municipalities and unincorporated Miami-Dade. The first two digits of a Miami-Dade folio also identify the municipality; the Property Appraiser says code 30 means unincorporated Miami-Dade.
Broward publishes city-boundary and unincorporated-area mapping resources. In Palm Beach County, the Property Appraiser’s municipality-code list identifies code 00 as unincorporated and lists the codes for the county’s municipalities.
The order matters in Broward and Palm Beach. Broward advises businesses to check with their city first because a city may deny an application over zoning or inspection requirements, while the county receipt is nonrefundable. Palm Beach County requires municipal zoning approval for an address inside city limits.
Businesses dealing with a new site or a complicated use should treat the receipt as the last administrative layer, not the first. Our Miami-Dade zoning and permit guide explains why a tax receipt does not settle whether an activity is allowed at a property.
How to renew in Miami-Dade County
The Miami-Dade County Tax Collector directs businesses to BTExpress for applications, renewals and account changes. An online renewal requires the county receipt number.
Before paying, verify every classification attached to the location. Miami-Dade requires a receipt for each separate business-tax classification at the same site. A company operating from multiple locations may have more than one account to check.
Miami-Dade also requires business-tax customers to complete a declaration concerning transactions with Cuba under Florida Statute 205.0532. The Tax Collector says a receipt may take up to three business days to become printable after the attestation is completed. That delay is a reason to finish the process before September 30 rather than merely initiate it that night.
As of September 2026, the county’s renewal payment page lists these options:
- Online eCheck: no convenience fee. The account must be a regular U.S. checking or savings account open to ACH transactions.
- Online consumer credit card, debit card or mobile wallet: 2.50% convenience fee, with a $2.50 minimum.
- Online commercial or international card: 3.95% convenience fee, with a $2.50 minimum.
- Mail: check, cashier’s check, money order or certified funds; do not mail cash.
- In person: cash, check, certified funds, card or mobile wallet.
Online transactions cannot be canceled or modified after checkout, so compare the receipt number, business name and amount before submitting payment.
Mail is a poor last-week option. The Tax Collector advises allowing at least four weeks for peak-season processing. As of September 4, only 26 calendar days remain before the deadline—less than that stated processing window.
Mailed payments go to Dariel Fernandez, Tax Collector, Miami-Dade County, 200 NW Second Avenue, Miami, FL 33128. The office lists hours of 8 a.m. to 5 p.m. Monday through Friday and 8 a.m. to 1 p.m. Saturday. Online deadlines use Eastern time.
Miami-Dade County local business tax receipts expire September 30. The Miami-Dade County Tax Collector says an unpaid receipt draws a 10% October penalty, then another 5% for each later month, capped at 25%. After 150 days, an additional penalty of up to $250 may apply. Source accessed September 4, 2026.
How to renew in Broward County
Broward County’s renewal portal is linked from the Broward County Tax Collector’s business-tax page. Most businesses can renew online, but the portal requires a phone number and email address.
Do not assume every account is eligible for online payment. Businesses that must provide current proof of certification each year have to submit payment by mail or in person with a copy of that certification. The required document may be a state license, Certificate of Competency, registration, Florida Seller of Travel license or exemption letter.
County fees range from $27 to $150 as of September 2026. The amount depends on the business classification and, for some categories, employee count, seats, rooms, units or machines.
For in-person business-tax service, the county office is at 115 S. Andrews Avenue, Room A-100, in downtown Fort Lauderdale. General hours are 8:30 a.m. to 5 p.m. Monday through Friday. The Tax Collector lists 954-357-4829 and revenue@browardtax.org for tax questions.
Businesses in incorporated areas should confirm the city receipt before paying the county. For an address in unincorporated Broward, the county says a Certificate of Use is required before a business tax receipt can be issued. Certificate-of-use service is handled by the Building Services Section at 1 N. University Drive in Plantation.
A move, ownership change or business-name change requires a transfer rather than a routine renewal. Broward’s business-tax FAQ lists the transfer charge as 10% of the base fee, with a $3 minimum and $25 maximum. Changing only the mailing address carries no fee.
Broward County’s 2026 renewal window closes September 30, and delinquency begins October 1. The Broward County Tax Collector says most businesses can renew online, but a business required to provide current certification annually must pay by mail or in person and include that certification. Source accessed September 4, 2026.
How to renew in Palm Beach County
Palm Beach County accepts renewals online, by mail, at a service center or through a service-center drop box. Kiosk and wire-transfer payments are not available for local business tax receipts.
The Palm Beach County payment guide lists estimated processing times of one to three business days for online, drop-box and service-center payments. Mail takes an estimated 10 to 15 business days.
Online eCheck is free. Credit and debit cards carry a 2.4% convenience fee with a $2 minimum, and the Tax Collector lists a $99,999.99 card-payment limit. An eCheck requires the bank-account and routing numbers; rejected electronic payments must be resubmitted by personal check, cashier’s check or money order.
Service centers include:
- Downtown West Palm Beach: 301 N. Olive Avenue, first floor
- Central Palm Beach: 4215 S. Military Trail, Greenacres
- North County: 3185 PGA Boulevard, Palm Beach Gardens
- South County: 501 S. Congress Avenue, Delray Beach
- Westlake: 16440 Town Center Parkway South
- Belle Glade: 2976 State Road 15
General hours are 8:15 a.m. to 5 p.m. Monday through Friday. Check the location page before traveling in case a particular transaction requires a reservation or has a service limitation.
If the business moved, Palm Beach County requires a new receipt rather than renewal of the old location. Businesses inside a municipality must obtain zoning approval through that city. For a commercial address in unincorporated Palm Beach County, zoning approval is handled at Palm Beach County Planning, Zoning and Building, 2300 N. Jog Road, West Palm Beach.
Palm Beach County accepts local business tax receipt renewals from July 1 through September 30. The Palm Beach County Constitutional Tax Collector lists penalties of 10% on October 1, 15% on November 1, 20% plus $10 on December 1, and 25% plus $10 on January 1. Source accessed September 4, 2026.
Late fees starting October 1: a tri-county comparison
The percentage penalties begin alike but diverge once collection fees are added. The table below shows what would be due on a hypothetical $100 county business tax, excluding card-processing fees and any separate municipal charge.
| Payment date | Miami-Dade | Broward | Palm Beach |
|---|---|---|---|
| October 1 | $110 | $110 | $110 |
| November 1-29 | $115 | $115 | $115 |
| November 30 | $115 | $140 | $115 |
| December 1 | $120 | $145 | $130 |
| January 1 | $125 | $150 | $135 |
The Broward jump on November 30 reflects its $25 Tax Collector fee. Palm Beach adds a $10 collection fee beginning December 1. Miami-Dade continues adding five percentage points per month after October until reaching its 25% cap.
Longer delays create additional exposure:
- Miami-Dade may impose an additional penalty of up to $250 after the tax remains unpaid for 150 days following the initial notice.
- Palm Beach County lists an additional $250 fine beginning February 1 and a $75 Revenue Recovery Solutions fee beginning April 1.
- Broward assesses older back-tax years at the annual fee plus a 25% penalty and $25 Tax Collector fee for each assessed year, up to three prior years plus the current year.
These examples apply to county taxes only. A city can maintain its own renewal calendar, penalty schedule and payment portal.
A before-and-after-payment checklist for September 30
Before paying:
- Gather every current county and municipal receipt for each location.
- Confirm the legal name, physical address, owner and business classifications.
- Determine whether a move or ownership change requires a transfer or new application.
- Check the municipality using the physical address.
- Renew the city receipt if the municipality requires one.
- Upload or bring current professional certifications where required.
- Compare eCheck and card costs before choosing a payment method.
- Review the receipt number and amount before submitting an irreversible online transaction.
After paying:
- Save the confirmation page and payment email.
- Download the renewed 2026-27 receipt when it becomes available.
- Confirm that both the county and city accounts show paid status.
- Print and display the receipt if the jurisdiction requires posting.
- Store the receipt with the business’s W-9, insurance certificate, state licenses and vendor documents. Businesses seeking county work can use our Miami-Dade vendor checklist to organize the rest of that file.
- Set reminders for July 1, when the next renewal window opens, and September 15, before the deadline rush.
This guide should be rechecked on October 1, 2026, when unpaid 2026-27 receipts become delinquent and late-payment instructions replace ordinary renewal guidance.
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