Do I get the city receipt or the County receipt first?
Florida law lets a county and a city each charge a business tax, which is why one business can hold two receipts.
The City of Fort Lauderdale says most businesses need both and that “in most cases, the City Business Tax Receipt must be obtained first.” You may not operate until the city application is approved, paid and posted.
Other cities may word it differently, so read your own city’s page. Not in a city? Start at the County’s Local Business Taxes page.
How do I get and keep the receipts?
Confirm zoning or city approval
Fort Lauderdale (from October 1, 2026), Hollywood and Pembroke Pines (commercial locations) each ask for a Certificate of Use before the city receipt.
Get the city receipt, if your city requires one
All four cities in the table below do. Fort Lauderdale, Hollywood and Coral Springs say that includes home-based businesses.
Apply for the County receipt
The County’s Local Business Taxes page has its forms.
Pay by category
The fee follows your classification and location. Fort Lauderdale card payments carry a 2.75% service charge; e-Check does not.
Renew every year by September 30
Fort Lauderdale’s renewal season opens July 1. A missed courtesy notice does not excuse late payment.
If you are late
Delinquent from October 1; the penalty grows monthly (numbers below).
What does a late renewal cost?
This is the statewide rule in section 205.053 of the 2026 Florida Statutes. Your city or the County may add its own collection costs, so check their pages before you pay.
That reads 10% in October, 15% in November, 20% in December, 25% from January.
How do four Broward cities compare?
| City | Zoning step | Renewal |
|---|---|---|
| Fort Lauderdale | Certificate of Use before the receipt, from Oct 1, 2026. | Opens July 1, due Sep 30. |
| Hollywood | Certificate of Use for commercial locations. | Oct 1 to Sep 30. Apply on or after April 1 and pay 50%. |
| Pembroke Pines | Certificate of Use first for commercial businesses. | Issued yearly, Oct 1 to Sep 30. |
| Coral Springs | Not stated on its registration page. | Expires Sep 30. Notices mailed July or August. |
This article is for educational and informational purposes only and does not provide legal, tax, financial, securities, or investment advice. Vermilion Vitez prepares and files documents; it is not a law firm or accounting firm. Business owners should consult qualified professionals before making decisions.
Related: Start a business in Fort Lauderdale; How to start an LLC in Florida.
Common questions
Do I need both a city and a Broward County receipt?
Most do. Fort Lauderdale says most businesses need both its receipt and the County one.
Which receipt do I get first?
Fort Lauderdale says the city receipt must be obtained first in most cases, and you cannot operate until it is approved, paid and posted.
When does the receipt renew?
Florida law makes receipts due on or before September 30 each year. Fort Lauderdale opens renewal season on July 1.
What happens if I renew late?
Florida law sets 10% for October and 5% more each later month, up to 25% of the tax. Doing business with no receipt carries a 25% penalty on top of any other penalty.
Does a home-based business need a receipt?
Fort Lauderdale, Hollywood and Coral Springs each say home-based businesses need a city receipt.
Does forming an LLC replace the receipt?
No. The tax is on doing business in a place, so the LLC and the receipts are separate steps.
How much does the receipt cost?
It depends on your category and location. The County and each city publish their own schedules. Fort Lauderdale adds a 2.75% service charge on card payments.
Sources 9 links, checked November 5, 2026
- 2026 Florida Statutes, s. 205.053 (due September 30, expiry, delinquency penalty, no-receipt penalty)
- 2026 Florida Statutes, s. 205.032 (county business tax)
- 2026 Florida Statutes, s. 205.042 (municipal business tax)
- City of Fort Lauderdale, Business Tax (Certificate of Use, renewal season, card charge)
- City of Fort Lauderdale, Business Tax FAQs (city receipt first)
- City of Hollywood, Local Business Tax
- City of Pembroke Pines, Local Business Tax Receipt
- City of Coral Springs, Business Tax Registration
- Broward County, Local Business Taxes (fees by category and forms; linked for you to read)
Last checked against official sources: November 5, 2026. Educational, not legal or tax advice.
Form the LLC first, then the local receipts
We file your Florida LLC from Fort Lauderdale. Your city and County receipts come after it exists.
Form my LLC