Palm Beach County, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Catch-all rate
- $236.25 for unlisted business types
- Restaurant basis
- seat count under § 17-67
- Contractor/retailer basis
- employee headcount tiers
- Scope
- unincorporated county only
Summary
Palm Beach County sorts local business tax receipts into more than three dozen specific occupation classes, restaurants by seat count, contractors and retailers by employee count, with a $236.25 catch-all for anything unlisted.
Classification means the method by which a business or group of businesses is identified by size or type, or both.
Full Breakdown
Code Chapter 17, Article II sorts businesses into specific classes and taxes each differently: restaurants pay by seat count (§ 17-67), contractors and retailers by employee headcount (§§ 17-68, 17-85), hotels by unit count (§ 17-63). 'Classification' is defined in § 17-16 as identifying a business by size or type. Anything not listed falls under the § 17-79 miscellaneous category at $236.25. Applicants must certify their business type before the tax collector issues a receipt (§ 17-19). This governs unincorporated Palm Beach County only. West Palm Beach, Boca Raton, Delray Beach, Boynton Beach and Jupiter set their own classifications.
Violations & Fines
Operating without a receipt draws a 25% penalty on the tax due; unpaid receipts face 10% delinquency plus 5% monthly, code enforcement citation, and civil prosecution under § 125.69, Fla. Stat.
Frequently Asked Questions
How does Palm Beach County decide which business tax rate I pay?
What if my business doesn't fit any listed classification?
Does this apply inside 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 local taxes & fees overview
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