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.
Other one-time fees include:
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.
The Business Tax Receipt can be renewed beginning July 1st of each year.
As a courtesy, the City will email 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:
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 will email 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.
Note: Renewals requiring proof of current certification, permit, or license may renew online, in person, or by mail. Please email a copy of the required documents to: [email protected].
Note: Renewals requiring proof of current certification, permit, or license may renew online, in person, or by mail. Please email a copy of the required documents to: [email protected].