Business Tax Receipts - Frequently Asked Questions
Q) HOW DO I OBTAIN A BUSINESS TAX RECEIPT?
Obtain a Certificate of Use. First, a City of North Lauderdale Certificate of Use (CU), issued by the City's Building code Services Department, in accordance with city code, is required prior to application for a Business Tax Receipt.
Applications are available online through the Document Center. Click on Applications and Forms / Local Business Tax Receipt Application Form.
Applications are also available at City Hall, 701 SW 71 Avenue, phone 954-724-7069.
Once a certificate has been obtained you may submit the Business Tax Application. Professional entities will require a copy of the CU of the separately taxed business address utilized to engage in business.
Submit a Business Tax Receipt Application
Q) What documentation must be supplied?
1) Copy of Certificate of Use (CU).
2) Fictitious Name Registration. A copy of current registration issued by the State must be provided by owners conducting a business under a name other than their own; OR a signed, written statement setting forth the reason the applicant or new owner need not comply with the Fictitious Name Act.
When is a Fictitious Name not required?
a) When the applicant is a licensed attorney forming a business for the practice of law in the State of Florida.
b) When the applicant is registered with the Department of Business and Professional Regulation and their licensing board has not imposed requirements for the registration as a fictitious name.
c) When the applicant is a corporation, partnership or other legal entity filed or registered and in good standing with the Division of Corporations and is not transacting business under any other name.
d) When the applicant is a federally chartered corporation, and not transacting business under any other name.
e) If the name(s) (first and last) of the owner(s) is/are included in the business name. Example: James Jones House of Salsa is not required to register.
3) Copies of any active state certificate, registration, or license, from any person applying for the first time, to practice any profession regulated by the Department of Business and Professional Regulation or any board or commission thereof.
4) Federal Employer Identification. Obtained from the IRS , (FormSS4) is required if your business is (1) State Corporation (2) sole Proprietor with (i) employees (ii) Keough Plan (iii) Excise Tax 800-829-1040 or www.irs.gov
Social Security Number. If not required to obtain a Federal Employer Identification Number from the IRS.
Q) Where do i file the Business Tax Receipt (BTR) Applications?
Completed BTR applications, including required documentation copies and applicable fee are accepted and processed at the North Lauderdale City Hall.
Q) What if I have questions?
Our Business Tax Receipts professional is happy to answer your questions and can be reached at 954-724-7069 x. 461 Monday through Friday from 8 a.m. to 5 p.m. with the exception of Tuesday and Thursday from 10 a.m. to 3 p.m.
Q) What is the fee?
Effective May 8, 2012, every business, occupation, profession or exhibition, substantial, fixed or temporary engaged in by any person, whether in a buidling, tect or upon a street, vacant lot, or anywhere in the open air, within the city, and not specifically designated in this section, shall pay a business tax receipt fee of $63.03, a $325 inspection fee and a category fee. The category fee schedule is available in Appendix F of the City of North Lauderdale Code of Ordinances.
Q) What about home occupations?
Home occupations/businesses are required to obtain a BTR. Please refer to Chapter 86 of the City of North Lauderdale Code of Ordinances for restricted home occupations.
Q) When do Business Tax Receipts sales start?
Beginning July 1st of year, the City of North Lauderdale will issue Business Tax Receipts valid for the subsequent period beginning October 1st through September 30th of the following year.
Q) How long is my Business Tax Receipt (BTR) valid for?
All BTR's shall expire on September 30th of each year. No BTR shall be issued for more than one year.
Q) How do I re-new my Business Tax Receipt (BTR)?
Renewals can be completed at City Hall prior to September 30th, after which date penalties are applied for each month delinquent.
Q) What forms of payment are accepted?
In-person payments can be made with cash, check or credit card.
Q) What is the penalty for failure to pay the Business Tax?
The penalty is 25% (percent) of the business tax due, in addition to any other penalty provided by law of ordinance, for any person who engages in any business within the City without first obtaining a BTR. Persons who do not obtain the required BTR with 150 days after initial notice of the tax due are also subject to civil action and penalties.
Q) Can I transfer my Business Tax Receipt (BTR) to a new location and/or to a new owner?
Yes. A BTR may be transferred from one location to another location within the City. It may also be transferred to a new owner upon sale of the business.