Business Tax Receipt/Use & Occupancy
Who Must Apply
A Lake Worth Business License, which includes two parts a Business Tax Receipt and a Use & Occupancy Certificate, is required of all commercial and residential businesses located in the City of Lake Worth. Anyone providing merchandise or services to the public, even a one-person business or home-based business, must have a current Lake Worth Business License from the City of Lake Worth and a Business Tax Receipt from Palm Beach County. This applies to:
- New businesses
- Making changes to a current business
- Renewing existing business licenses
- Commercial & Residential Rental Properties
A Use and Occupancy Certificate must be obtained from the City of Lake Worth verifying that business operations and residential rental operations meet zoning criteria—whether the business type or residential rental is allowed in a specific district or location. All new businesses being established for the first time and any changes in property ownership require a property inspection prior to the Lake Worth Business License being issued.
The business must display the Lake Worth Business License and the Palm Beach County Local Business Tax Receipt in a conspicuous location, open to the view of the public.
Definition of a Business
Florida Supreme Court defines the term business as:
◊ “The employment or occupation in which a person is engaged to procure a living”; and
◊ “A business in the trade or commercial sense, once carried on with a view to profit or livelihood”; and
◊ “That which occupies the time, attention and labor of men for the purpose of profit of improvement”.
Business Tax year runs from October 1st through September 30th of the following year.
- Application for Use and Occupancy must be approved before the issuance of any Business Tax Receipts.
- After the business tax is paid, the business location must be inspected by Code Enforcement to meet all applicable state and city code requirements.
- Documents for a business which requires a State License or Health Department approval must be submitted upon application.
- A Federal ID or Social Security number must be provided with application.
- A Palm Beach County Business Tax Receipt is required in addition the one issued by Lake Worth.
- Application to Palm Beach County is made after Lake Worth approval.