Tax Period & Fees

Except stated by City Code, the Business Tax for the privilege of engaging in or managing any business, profession or occupation within the City of Boca Raton is $105 per year.

One-Time Fees


Other one-time fees include:
  • Application Fee: $28
  • Certificate of Use Fee: $45
  • Code Inspection Fee: $45
  • Code Re-Inspection Fee: $50 (upon failure of Code Inspection)
  • Fire Inspection Fee: $45
  • Fire Re-inspection Fee $50 (upon failure of Fire Inspection)

Business Tax Period


All Business Tax Receipts for City and County are issued for a period of 1 year on a fiscal year basis that begins on October 1 each year, with all Receipts expiring on September 30th.

Renewal Period 


The Business Tax Receipt can be renewed beginning July 1st of each year.

Renewal Notices


As a courtesy, the City mails renewal reminders in August. However, if the renewal reminder notice is not received, it is the responsibility of the receipt holder to ensure that their Business Tax is renewed prior to September 30th of each year.

Failure to renew the Business Tax Receipt on or before September 30th each year will result in penalties being applied to the total tax renewal as follows:

Penalty Schedule - Percentage Added to Total Renewal Tax

Month Penalty Amount
October 10%
November 15%
December 20%
January 25%
February
25%
March 1
25% + $250
Note: Any person who does not pay the required business tax receipt prior to March 1, is subject to an additional penalty of $250.00 and any costs incurred as a result of collection efforts.

Renew your Business Tax Receipt online.

Note
: Renewals requiring proof of current certification may only renew by mail or in person.