Palm Beach County, FL Rental Property Rules: Rental Registration (2026)
Key Facts
- Tax per unit
- $1.64 per rental unit annually
- Minimum receipt fee
- $27.50 per establishment
- Governing section
- Palm Beach County Code § 17-63
- Renewal date
- Due by September 30 each year
- Scope
- Unincorporated county only
Summary
Unincorporated Palm Beach County requires landlords who rent apartment houses long-term to hold a county Business Tax Receipt, taxed at $1.64 per unit with a $27.50 minimum, renewed annually through the Tax Collector.
Every person engaged in the business of renting accommodations, as defined in F.S. ch. 509, including nontransiently rented apartment houses, shall pay for each place of business an amount of one dollar and sixty-four cents ($1.64) for each unit. However, no establishment shall pay less than twenty-seven dollars and fifty cents ($27.50) for said [receipt]. The unit count to be used in this section shall be the same as used by the division of hotels and restaurants of the department of business regulations under F.S. § 509.251. The division of hotels and restaurants shall furnish to the appropriate tax collector no later than August 31 of each year the unit count to be used by the tax collector when issuing receipts under this subsection.(b)No municipality or county shall originally issue a receipt to any business coming under the provisions of this section until a license has been procured for such business from the division of hotels and restaurants of the department of business regulation. (Ord. No. 72-7, § 24, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 94-15, § III, 7-19-94; Ord. No. 99-16, §§ 4, 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)
Full Breakdown
County Code § 17-17 bars operating any business in unincorporated Palm Beach County without a Business Tax Receipt from the Tax Collector, and § 17-63 sets the tax classification for renting accommodations under F.S. ch. 509, including nontransiently (long-term) rented apartment houses, at $1.64 per unit with a $27.50 minimum per establishment. Receipts run August 1 through September 30 each year and must stay posted where the public can see them. This unit-count business tax applies only in unincorporated territory - West Palm Beach, Boca Raton, Delray Beach, Boynton Beach, Jupiter and the county's other 34 municipalities license rentals under their own codes.
Violations & Fines
Operating without a receipt draws a 25% penalty on the tax due under § 17-24(b), plus Code Enforcement Special Master citations, civil fines up to $250, and possible prosecution under Fla. Stat. § 125.69.
Frequently Asked Questions
Do I need a county Business Tax Receipt to rent out my apartment building in unincorporated Palm Beach County?
Does this rental tax receipt apply inside cities like West Palm Beach or Boca Raton?
Sources & Official References
Other rules in Palm Beach County
Florida rules heatmap·Compare Palm Beach County to another location·View the Florida rental property rules overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.