What is a Business Tax Receipt (BTR)? (Formerly known as an Occupational License.) A BTR is a tax for the privilege of engaging in or managing a business, profession, or occupation within the town limits. (The Florida Legislature enacted legislation which amended references to Occupational License. On January 1, 2007, the term “Occupational License was amended to read “Business Tax Receipt”.)
Who needs a Business Tax Receipt? Any person doing business within the Town of Pembroke Park, even a one-person company or home-based business owner, needs a Business Tax Receipt. You also need a Business Tax Receipt for each location you are operating a business from, and one for each category of business you are conducting.
Do I need Broward County Tax Receipt as well? Yes. Applicants should first obtain a BTR from the Town of Pembroke Park prior to obtaining a Broward County Tax Receipt.
What about Zoning requirements? It is important to check to see if the location you choose allows for the type of business you want to do. Also, If your location has been unoccupied for thirty (30) days , business use changed, or just to verify proper zoning contact the Town’s Planner before signing a lease or purchasing property.
What about Inspection requirements? All commercial businesses must be inspected to confirm that they meet safety requirements. The business is responsible for making sure that these inspections are completed. Also all new signs, exterior painting or any other modification that may be planned may require approval by the Town; contact the Building Dept. at 954.966.4600 for more information.
When will my business tax receipt expire? The business tax receipt year is October 1st – September 30th. All business tax receipts expire September 30th.
How do I renew my business tax receipt? Invoices are mailed July 1st and are due no later than September 30th to avoid penalties of up to 25%. Failure to receive an invoice is not an excuse for nonpayment. On March 1st an additional penalty of $250 will be applied to any unpaid business tax receipt.
Are business tax receipts transferable? Yes. Business Tax Receipts may be transferred two ways: (1) To a new owner and/or (2) to a new location within the Town.
What documents do I need to bring with me when applying for a BTR? If you have a corporation, a copy of your certificate of incorporation or a printed copy from www.sunbiz.org is required. If you are using a fictitious name, a copy of your fictitious name registration with the Florida Department of State is required. If you hold a State or County license of any type, a copy is required.
Please contact the BTR Dept. at (954) 966-4600 ext. 214 to verify if any other documents are required.