Local Business Tax
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Business Tax Receipts
Any person, who maintains a permanent business location or branch office within the city for the privilege of engaging in or manage any business, profession, or occupation within the city’s jurisdiction, including a home-based business, is required by Chapter 110 of Hollywood’s Municipal Code of Ordinances to obtain a City Business Tax Receipt.
All businesses operating out of commercial locations and residential lodging facilities with two or more units are required to obtain a Certificate of Use and be in conformity with the City zoning code.
The Director of Financial Services, or his or her designee, shall categorize each business, occupation and profession under one of the following classifications, as defined, for purposes of assessing a local business tax:
(1) Entertainment and leisure. Any person whose principal business is to provide entertainment and recreational activities such as amusement parks, theaters, sports, games, fine arts, sightseeing, and other similar activities.
(2) Lodging. Any person who provides temporary, short-term or long-term residential accommodations or facilities for rent, lease or use. This includes rented or leased single-family, duplexes and individual rooms.
(3) Manufacturer. Any person whose principal business is to manufacture or produce merchandise for sale. Such businesses may sell the merchandise that it makes at the place of manufacture. If a business sells at or from a different place or store located in the City other than the place of manufacture, it shall be considered as a merchant at that location and the local business tax shall be based on the rates for the merchant classification.
(4) Merchant. Any person whose principal business is that of selling merchandise at retail or wholesale. For the purpose of this chapter, the term MERCHANT shall include pawnbrokers and sellers of second-hand merchandise, and exclude manufacturers selling what they produce or process at the place of manufacture, restaurants and lodging and storage facilities.
(5) Restaurants and related establishments. Any person whose principal business is to prepare and sell meals and/or beverages to the public. The term RESTAURANT shall include sit-down, drive-in and take-out food establishments.
(6) Service/professional. Any person whose principal business is the practice or profession of accounting, medicine or law. A separate local business tax receipt for each person engaged in the practice of such profession is required, whether practicing alone or in partnership, or employed by another. Local business tax receipts issued under this classification are considered to be personal in nature and cannot be transferred to another person.
(7) Service/banks and savings and loan associations. Any state or federal chartered bank or savings and loan association.
(8) Service/licensed business. Any person, other than those described in division (6) above, whose principal business is providing a service which requires licensure or certification by the Federal, State or County government showing that the person has acquired the expertise, skill or qualifications necessary to be able to provide such service.
(9) Service/other business. Any person whose principal business provides a service which is not professional in nature or that does not require Federal, State or County licensure showing that the person is qualified to provide such service.
(10) Storage. Any person whose principal business is to provide temporary, short-term or long-term storage accommodations or facilities for rent, lease or use.
(11) Transportation. Any person whose principal business is to rent, lease or provide means or accommodations to transport people, animals or merchandise on a short or long-term basis.
(12) Utility. Any person whose principal business is to provide a public service on a private basis. Public services include the supply or transport of energy, including gas, nuclear power, and electricity, telecommunications and any other fuel, commodity or service that may be sold to public subscribers or users.
(13) Vending machine. The business premises where a coin-operated or token-operated vending machine that dispenses products, merchandise, or services excluding amusement or game machines must assure that a city local business tax receipt for the machine is secured. The term VENDING MACHINE does not include coin-operated telephone sets owned by persons who are in the business of providing local exchange telephone service and who pay the local business tax under the category designated for telephone companies in the city or a pay telephone service provider certified pursuant to F.S. § 364.3375.
(14) One-time sales. One-time events of up to 30 days, seasonal or holiday events that do not require obtaining any other city permit in addition to a local business tax receipt such as auctions, bankruptcies and closing out sales, and for-profit sales of seasonal or holiday merchandise.
(15) Commercial rental properties. Any person who provides commercial space or facilities for rent, lease or use.
Business Tax Fee Schedule
The cost of the annual local business tax fee depends on the classification and number of units/employees/level of inventory/area, as may apply. The fee schedule is available at the link below.
Business Tax Fee Schedule
Customer Service & Office HoursCustomer Service representatives are available to assist with local business taxes, business classification, estimated local business tax fees, answering questions pertaining to applying for a local business tax receipt, state and county licensing and certification requirements. Please contact us:
- By phone: 954.921.3225
- By Email: email@example.com
- Office hours: Monday through Thursday, 7:00 a.m. until 6:00 p.m.
Half Year Fee Policy
If you apply for your local business tax receipt on or after April 1st of the local business tax year, you are required to pay only 50 percent of the annual amount that would normally be due. The local business tax year is equal to the City's fiscal year which runs from October 1st to September 30th of the following year.
Receiving & Posting Your Local Business Tax Receipt
Once your payment is received, your local business tax receipt will be mailed to you in approximately one week. Once you receive your local business tax receipt, it must be posted in a conspicuous place and visible to public inspection, usually at the front entrance.
New or Transferred Businesses
If you are opening a new business in the City of Hollywood, you will need to apply for a local business tax receipt. You may apply:
- By Email: firstname.lastname@example.org
- By Mail: City of Hollywood, Treasury Division, Room 103, P.O. Box 229045, Hollywood, FL 33022-9045
Annual Renewal Of Your Local Business Tax Receipt
Local business tax receipt are valid from October 1 through September 30 each year. Prior to expiration and as a courtesy, the City will mail you a reminder notice to renew your local business tax receipt for the next year. Your new local business tax receipt will be issued upon receipt of your payment of the annual renewal.
Changing Your Business Address Or Name, Or Selling Your Business
You are responsible for notifying the Local Business Tax office if any of the following occurs:
- The business owner's address changes.
- The name of the business is changed.
- The owner of the business changes.
- You change your business address.
- The tax basis of the business has changed.