Business Tax Receipts

The City of North Lauderdale Welcomes New Businesses
Business Tax Receipts - Hours of Operation
Monday through Friday from 8 a.m. to 5 p.m.
with the exception of Tuesday & Thursday from 10 a.m. to 3 p.m
954-724-7069 x. 461

BUSINESS TAX RECEIPT (BTR)
Previously Occupational License
Effective January 1, 2007, the Florida Legislature enacted legislation which changed the name of the "Occupational License Tax" to "Business Tax Receipt". This is only a name/title change. The purpose of the law is to prevent fraud. The change in language shall apply to all Business Tax Receipts (formerly Occupational License Tax) renewals and new Receipts, issued after January 1, 2007. 

Is a Business Tax Receipt Required?
A Business Tax Receipt is required before engaging in any business in the City of North Lauderdale, including home-based businesses. Chapter 86 of the City of North Lauderdale Code of Ordinances provides complete details regarding responsibilities. No Business Tax Receipt shall be required for any charitable, religous, fraternal, youth, civic or other such organizations as long as fundraising activities, whether they be occasionally accomplished or continuously maintained, be performed exclusively by the members.

DOWNLOAD LOCAL BUSINESS TAX RECEIPT APPLICATION

RESIDENTIAL RENTAL PROPERTY  LOCAL BUSINESS TAX RECEIPT INFORMATION
No person shall offer for rent or lease any residential units unless such building has been inspected by the community development department and a residential rental license(local business tax receipt) has been issued by the city to the owner of record of such building.

Any person who at the time of the adoption of this section rents or leases units in buildings with residential units shall have 30 calendar days from the date of adoption by the governing body to file an application with the city for license issuance.

Local Business Tax Receipts must be obtained by all businesses prior to October 1st of each year.  Since licenses for the single family rental properties is a new process, the City will work with the property owners this first year to comply by extending the October 1st deadline for owners who are in the process of obtaining the license.  All property owners are expected to submit an application by January 1, 2017.

Fees
On initial application the inspection fee shall be paid at the time the application is filed with the city. On renewal, the inspection fee shall be paid as a condition precedent to the issuance of the renewal license

INITIAL APPLICATION FEE- $65 

INSPECTION FEE-    Single-family- $32     Duplex- $32      Triplex- $40    Quadruplex- $50

(PER INDIVIDUALLY OWNED UNIT)

BUSINESS TAX RECEIPT FEE-  $10.22(per unit)      RENEWAL FEE- $20

TOTAL COST ANNUALLY (PER INDIVIDUALLY OWNED UNIT)

Single-family- $62.22     Duplex- $62.22      Triplex- $90.66    Quadruplex- $110.88

DOWNLOAD RESIDENTIAL RENTAL PROPERTY LOCAL BUSINESS TAX RECEIPT APPLICATION

Standards for licensing issuance
Standards. Each property inspected pursuant to the application requested shall meet the following standards established by the city in addition to and supplemented by other requirements adopted by the city, in order to maintain property values, improve the appearance of the city, as well as provide for the health, safety and welfare of the occupants of the property inspected:

(1)
Exterior building condition.

a.
Exterior wall surfaces. Exterior wall surfaces shall be maintained in good condition to prevent deterioration, and repainted or recovered when 25 percent or more of any exposure becomes discolored or is peeling. Outside building walls shall not have any holes or loose boards.

b.
Roofing and guttering. Roofing and guttering shall be maintained in good condition to prevent water from leaking into the building structure; painted roofs shall be cleaned or repainted when 25 percent or more of any exposure becomes discolored by mildew or is scaling.

c.
Windows and doors. All exterior windows and doors shall be maintained weather tight and in good operating condition to provide security.

d.
Fire safety. All fire safety requirements shall be provided and maintained.

(2)
Interior building condition.

a.
Density or occupational load. No unauthorized alteration or repair shall be allowed which increases the number of dwelling units for which the building received its certificate of occupancy.

b.
Electrical wiring. Electrical wiring and appurtenances shall be maintained according to code and in a safe condition.

c.
Plumbing. All plumbing facilities shall be maintained in good sanitary working condition free from leaks and obstructions.

d.
Heating and ventilation systems. Heating and ventilation systems shall be maintained in good repair and working condition.

e.
Walls, ceilings and floors. Every wall, ceiling and floor shall be vermin proof and kept in good repair.

f.
Toilet areas and bathroom floors. Toilet areas and bathroom floors shall be so maintained so as to be impervious to water so as to allow the facility to be kept clean and sanitary.

g.
Common corridors, stairways, entrances and exists. These facilities shall be kept free from obstructions and fire hazards. Common entrances and stairways shall be kept ventilated and provided with emergency lighting that is maintained in good working condition. Handrails shall be installed in all stairways and on all balconies. Exits shall be clearly marked and provided with emergency lighting where required by the code and be maintained in good working condition.

h.
Utility services. Every supplied utility which is required at the time of certificate of occupancy shall be maintained in operational condition according to this Code.

(3)
Outside property condition.

a.
Off-street parking. The number of required off-street parking spaces shall be maintained. Paving, striping, curb- ing, wheel stops, as well as drainage facilities, must be maintained. Paved areas must be repaired or replaced when any deterioration occurs to the extent that the road rock or subbase is exposed.

b.
Landscaping. All landscaping shall be maintained as required by this Code.

c.
Garbage and refuse. Brush, weeds, broken glass, stumps, filth, garbage, trash and debris shall not be permitted on the premises. Each residential living unit shall be provided with close-fitting solid waste storage equipment or garbage containers which meet the requirements of this Code.

d.
Swimming pools and patios. Swimming pools and patios shall be maintained in a clean sanitary condition free from debris, trash, garbage, or vegetation. Screened enclosures and doors shall be intact and in good working condition.

e.
Storm water runoff. All areas of the property shall provide drainage capabilities and facilities to properly dispose of storm water runoff in an approved manner. Storm water runoff shall not be disposed of onto or through other properties. All drainage facilities shall be maintained in good working condition.

f.
Abandoned property. Abandoned property shall not be permitted to remain on private property or open easement contiguous to private property.

g.
Personal property. Personal property shall be stored in either an approved container or in some other type of enclosed facility.

If  you do not receive any Rental compensation for your property Download, fill out and return Affidavit form below:

DOWNLOAD  AFFIDAVIT OF NO RESIDENTIAL RENTAL  COMPENSATION 

Please contact the Community Development Department with any questions:
701   SW 71st Avenue, North Lauderdale, Florida 33068
Monday – Friday                             8AM to 5PM
Telephone:  (954) 724-7069           Fax:  (954) 720-2064