Broward County Tax Collector, Local Business Tax Section

Local Business Tax Receipt (LBTR)

Every business anywhere in Broward County needs this receipt, and the requirement is countywide: a business inside Fort Lauderdale, Hollywood or any of Broward's other 31 municipalities still owes the county LBTR in addition to that city's own business tax receipt, not instead of it — this matches the Miami-Dade pattern and Broward is not an exception. Base fees run roughly $27 to $150 depending on the classification code assigned to the business (drivers include employee count, seat count, unit count or machine count), plus a separate Tax Collector processing fee of about $25; the exact dollar figure for any one of the ten target industries depends on the classification code, so confirm the current classification fee directly with the Tax Collector before budgeting for it. The tax year runs October 1 through September 30, and a receipt must be held before commencing operation at each location. Certain professions need a prior state license or Certificate of Competency before the Tax Collector will issue the receipt, and holding an LBTR is not itself proof of zoning compliance — that is what the separate Certificate of Use establishes in unincorporated Broward.