Miramar, FL Home Business: Home Occupation Permits (2026)

Home-based businesses in Broward County must obtain a Local Business Tax Receipt (LBTR) from the Broward County Records, Taxes and Treasury Division if operating in unincorporated areas, and additionally from the city if located within an incorporated municipality. The LBTR is a revenue tax receipt, not a regulatory permit, with annual fees that vary by business classification and gross receipts. Applications require the business name, owner information, business classification, home address, and, for regulated professions, proof of state licensure (contractors via DBPR, medical professionals via DOH, etc.). Since 2021, Florida Statute 559.955 prohibits Broward County and its cities from requiring a separate home occupation permit, conditional use permit, or zoning approval as a precondition to operating a qualifying home-based business. The LBTR itself is still required because it is a general business tax applicable to all businesses, not a targeted home-business regulation. Renewal is due by September 30 each year, with late fees of 10 to 25 percent thereafter. Operating without an LBTR subjects the business to penalties up to 25 percent of the tax plus administrative fees.