Broward County Business License: Local Business Tax Receipt Guide

Searching for a Broward County business license usually leads to one document: the Local Business Tax Receipt, or BTR. Florida does not issue a general state business license. Instead, counties and cities may levy a local business tax under Chapter 205 of the Florida Statutes, and Broward County does. This guide covers what the receipt is, who needs one, what it costs, how to apply, and which other registrations usually come up alongside it.

This article is informational content, not legal or tax advice. Fees, categories, and rules can change. Confirm every figure with the agency named in this guide before you pay or file, and consult a qualified attorney or CPA for complex situations such as multiple locations, a new entity structure, or a mix of taxable products.

What the Broward County BTR Is (and Is Not)

The BTR is a local tax on the privilege of doing business in Broward County. It is not a professional license, and it does not certify that you are qualified to do your work. It tells the county that you operate here and have paid the local business tax. Whether you are competent to perform the work is a separate question, handled by other agencies.

Two points trip people up. First, forming an LLC or corporation through Sunbiz does not produce a BTR. Entity formation and local tax are separate steps. Second, not every Florida county or city levies a local business tax, so rules you read about elsewhere may not apply in Broward.

You may also see the term 'occupational license' in search results. When you apply, use the Local Business Tax Receipt name and confirm with Broward County which document a given term refers to.

Who Needs a Broward County Business Tax Receipt

The county receipt is required even for a one-person business and for a business run from home. You do not need a storefront or employees to need one. The county BTR also applies inside all 31 cities in Broward County.

Cities add a layer. Several cities, including Fort Lauderdale, Hollywood, and Pembroke Pines, issue their own business tax receipts, and the city receipt usually comes first. Call or check the city's website before you go to the county. Your city may also have zoning or home-occupation rules that affect where you work, so confirm those with the city too.

What the Broward County BTR Costs

The county fee runs from $27 to $150 and is set by business category. Some categories are priced by number of employees, seats, or units. A restaurant with seating, a contractor with a crew, and a consultant with one desk can each land in a different bracket.

Do not budget from a single number. Find your category on the county's fee schedule, then confirm the exact amount with Broward County Records, Taxes and Treasury before you pay. Confirm the renewal schedule and any late-payment rules at the same time, since this guide does not set them out.

How to Get Your Broward County BTR, Step by Step

1. Check your city first. If you operate in Fort Lauderdale, Hollywood, Pembroke Pines, or another city that issues its own receipt, start there.
2. Identify your category. Determine whether your category is priced by employees, seats, or units, and count accordingly.
3. Gather your business details. Have your legal business name, the entity name as it appears on Sunbiz, your operating address, and any fictitious name (DBA) ready. Confirm the complete document list with the county, because requirements can change.
4. Apply with Broward County Records, Taxes and Treasury. Start at browardtax.org. The office is at 115 S. Andrews Ave, Room A-100, Fort Lauderdale. The main phone line is 954-831-4000.
5. Register any other required accounts. If you sell taxable goods or services, register for sales tax. If your profession or trade requires a state or local credential, handle that separately.
6. Calendar your renewal. Confirm the renewal date with the county and set a reminder so a lapse does not catch you by surprise.

Broward County Sales Tax and Seller Registration

Broward's combined sales tax rate is 7%: the state's 6% rate plus a 1% county surtax. That surtax is why the county figure differs from the statewide rate you may see elsewhere.

A Broward BTR does not register you to collect sales tax. If you sell taxable goods or services, register as a sales and use tax dealer with the Florida Department of Revenue before you begin business, at the Department of Revenue registration page. Whether a specific product or service is taxable is a question for the Department of Revenue or your CPA. Do not assume an exemption.

Broward County Contractor License and Certificate of Competency

Searches for a Broward County contractor license often mix two different credentials. The first is a Broward County certificate of competency. Central Examining Board certificates of competency apply to locally licensable trades, and they show that the board has reviewed your qualifications. The second is the BTR, which shows that you have registered and paid the local business tax. Holding one does not satisfy the other.

The state also licenses many professions and trades through the Department of Business and Professional Regulation (DBPR). Some trades answer to the state, some to the local board, and some may involve both. Confirm which applies to your trade with the Central Examining Board and DBPR before you take on work, and ask each for its current exam, experience, and fee requirements.

Florida State Tax Context

The BTR is only the local layer. Florida has no personal income tax. Corporate income tax is 5.5% of Florida net income for tax years beginning on or after January 1, 2022. An LLC taxed as a partnership or disregarded entity generally does not file a Florida corporate income tax return, but a Florida Partnership Information Return is required if one or more owners is a corporation, and any corporate owner must file its own return. An LLC classified as a corporation for federal purposes pays the 5.5% rate. Because the answer depends on your federal classification and ownership, confirm it with a CPA.

Child Care Licensing in Broward County

Broward is one of four Florida counties that license child care locally. If you plan to run a child care business, the county child care license is a separate requirement from the BTR. The receipt does not clear you to care for children, and a child care license does not replace the receipt. Confirm the licensing agency, application steps, and fees with Broward County before you sign a lease or enroll children.

Status of the Chapter 205 Repeal Effort

As of October 2026, the local business tax remains in place. A bill to repeal Chapter 205, HB 103, died in the Senate. Legislation on this topic can return in future sessions, so check the current status before you rely on this guide for a long-term plan.

Common Questions

Does an LLC filing replace the Broward County BTR?

No. Your Sunbiz filing creates or registers the entity with the state. The BTR is a separate local receipt. The $125 Florida LLC filing fee is not the BTR fee.

Do I need a DBA, and how does it relate to my BTR?

A fictitious name (DBA) is registered with the Florida Department of State, Division of Corporations, not with the county. Registration costs $50 and renewal costs $50. Registration is valid for 5 years and expires on December 31 of the fifth year. The name must be advertised at least once in a newspaper in the county of your principal place of business, though no proof of advertisement is filed. Register at the Sunbiz fictitious name page, and have your DBA details ready when you apply for the BTR.

Can I skip the county receipt if I work in only one city?

No. The county BTR applies inside all 31 cities, and cities that issue their own receipt add one more requirement. Confirm both before you operate.

Where to Confirm Each Figure

• Broward County Records, Taxes and Treasury: browardtax.org, 954-831-4000, 115 S. Andrews Ave, Room A-100, Fort Lauderdale
• Your city's business tax office: check the city's website for the city where you operate
• Florida Department of Revenue: floridarevenue.com for sales tax and corporate tax questions
• Florida Division of Corporations (Sunbiz): dos.fl.gov/sunbiz
• Department of Business and Professional Regulation: confirm your profession's requirements and contact details with DBPR
• Central Examining Board: confirm certificate of competency requirements and fees directly with the board
• Florida SBDC Network: floridasbdc.org for business advising resources
• SBA South Florida district: sba.gov/district/south-florida

Use this guide to get oriented, then confirm the current amount, category, and steps with the agency before you file. For a complex setup, such as multiple locations, a licensed trade, or taxable sales across several cities, talk with a qualified attorney or CPA.