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Any person engaging in or managing any business within the City without first obtaining a local business tax license shall be subject to a penalty of 25% of the license determined to be due, in addition to any other penalty provided by law or ordinance. Licenses not renewed by September 30th shall be considered delinquent and subject to a delinquency penalty of 10% for the month of October, plus an additional 5% penalty for each month of delinquency thereafter until paid; provided that the penalty shall not exceed 25% of the local business fee for the delinquent establishment.
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All licenses issued shall expire on the 30th day of September of each year. The full license fee for one year shall be imposed for each local business license issued, regardless of the date issued, except any applicant not previously licensed by the city in the same occupation who shall apply for a local business license after April 1st of any year shall pay a local business tax for that year of one-half of the annual tax.
Each year, the City will begin sending renewal notices at the end of June. If the renewal notice is not received, it is still the responsibility of the business owner to ensure that their business tax is renewed prior to September 30th of each year.
All local business licenses may be transferred to a new owner when there is a bona fide sale of the business upon payment of a $10 transfer fee and presentation of evidence of the sale and the original current license. Upon written request and presentation of the original local business license, any local business license may be transferred from one location to another in the city upon payment of a $10 transfer fee.
A Broward County Business Tax License is also required. You may contact them at 954-765-4697 or visit the Broward County Local Business Tax website.
The Broward County Office of Economic and Small Business Development is available to assist with opening a new business. Feel free to call them at 954-357-5672 or visit the Broward County Economic and Small Business Development website.