1,582,055
U.S. Census Bureau, Population Estimates Program, Vintage 2024 (co-est2024-alldata.csv), July 1, 2024 estimate
West Palm Beach
West Palm Beach · Boca Raton · Boynton Beach · Delray Beach
Palm Beach County business license: do you need a business tax receipt?
Palm Beach County has about 1.58 million residents, with West Palm Beach, Boca Raton, Boynton Beach and Delray Beach among its largest cities. Whether you form an LLC, a corporation or a PLLC, anyone selling goods or services in the county needs a local business tax receipt from the Constitutional Tax Collector, and that includes one-person and home-based businesses. Get zoning approval before you apply. Inside city limits, your city handles zoning. In unincorporated areas, Palm Beach County Planning, Zoning & Building approves commercial locations. Most unincorporated home-based businesses don't need zoning approval, but landscaping and storage businesses do. Applications use Form 65, and a fictitious name registration and any state license should be attached. Receipts expire September 30, renewals open July 1, and the Tax Collector's business tax line is 561-355-2264.
Occupational license vs. business tax receipt in Palm Beach County
Palm Beach County has an estimated 1,582,055 residents (U.S. Census Bureau, Vintage 2024), making it Florida's 3rd most populous of 67 counties, and it has grown about 6.0% since the 2020 Census base. The county seat is West Palm Beach, and its largest incorporated communities include West Palm Beach, Boca Raton, Boynton Beach. Wherever you are in the county, your LLC or corporation is formed at the state level, so the entity itself is the same as one formed in Miami or Tallahassee.
How to start a business in Palm Beach County: LLC, corporation or PLLC
Florida's Division of Corporations (Sunbiz) charges $125 to file Articles of Organization for an LLC ($100 filing plus $25 registered agent designation) and $70 for Articles of Incorporation ($35 plus $35). Florida requires every entity to keep a registered agent with a physical Florida street address, and an annual report is due to Sunbiz between January 1 and May 1 each year ($138.75 for an LLC, $150 for a corporation, with a $400 late fee). Corp USA can file your Articles, serve as your registered agent and remind you of the annual report deadline. Your registered agent's address appears in the public Sunbiz record, so many owners who work from home use a registered agent service to keep their home address off that filing.
After the state filing, check local requirements. Florida counties and cities may levy a Local Business Tax under Chapter 205, Florida Statutes; in Palm Beach County, start with the Palm Beach County Tax Collector (https://www.taxcollectorpbc.com/), and if your business is inside a city such as West Palm Beach, check that city's business tax office too. Add any state professional license and confirm zoning before you open.
Palm Beach County business license FAQs
Do I need a Palm Beach County business license (business tax receipt)?
Most businesses check with the Palm Beach County Tax Collector for the county receipt, and with their city if they are inside city limits. Requirements vary by business type and location.
Is a Palm Beach County occupational license the same as a business tax receipt?
Yes. Florida law renamed the old occupational license the local business tax in 2006, so a business tax receipt, an occupational license and a local business license all mean the same thing in Florida (Chapter 205, Florida Statutes).
Can I form a Florida LLC if my business is based in West Palm Beach?
Yes. Florida LLCs are formed statewide through Sunbiz for $125; your West Palm Beach address can be the principal office, and you need a Florida registered agent.
Where is the Palm Beach County Tax Collector?
Its official site is https://www.taxcollectorpbc.com/.
Should my Palm Beach County business be an LLC, a corporation or a PLLC?
Most small businesses choose an LLC for its simple management and pass-through taxes. A corporation suits owners who plan to issue stock or bring in investors. A PLLC is for state-licensed professionals such as doctors, lawyers and CPAs. All three file with Sunbiz: $125 for an LLC or PLLC and $70 for a corporation.