The Palm Beach County Tax Collector's office collects and distributes over $3 billion annually in taxes and fees. There are six permanent office locations and one mobile office at convenient sites throughout the county. Call (561) 355-2264 or visit www.taxcollectorpbc.com for a complete list of office addresses and hours.
Local Business Tax
The Tax Collector is contracted by the Board of County Commissioners to collect the Local Business Tax. The tax is collected for the privilege of operating a business anywhere in the county, including municipalities. Anyone providing merchandise or services to the public, even a one-person company or home-based business must pay the Local Business Tax.
The Palm Beach County Tax Collector collects property taxes for every government agency in Palm Beach County that has the authority to levy taxes. Property taxes on most homes are usually around 2 percent of the purchase price.
Ad valorem and non-ad valorem assessments are payable on November 1, or as soon as the tax role is certified. Property taxes are payable from November 1 until March 31 and delinquent as of April 1. Discounts for early payment apply according to the following schedule: 4 percent in November, 3 percent in December, 2 percent in January and 1 percent in February.
Property taxes can be paid quarterly, with the first installment due by June 30. Registration forms for the installment payment plan are available at
www.taxcollectorpbc.com or by calling (561) 355-2266, and must be received on or before May 1.
Tourist Development Tax
The Palm Beach County Board of County Commissioners adopted the Tourist Development Tax Ordinance of Palm Beach County on August 15, 1995 on
each transient accommodation. Transient accommodations are short-term rental of living accommodations, six months or less. Transient accommodations are living quarters or other accommodations in any hotel; apartment hotel; motel; resort motel; apartment motel; rooming house; mobile home park; recreational vehicle park; including site, rental house, or condominium, that is rented for a period of six months or less. The Tourist Development Tax rate is currently set at 5%. It is an add-on tax, like the state sales tax, and is collected from the tenant at the time rent or accommodation charges are collected.
The Florida Department of Revenue administers 32 taxes and fees, including sales and use tax, reemployment (formerly unemployment) tax, communications services tax, corporate income tax, and fuel tax. They collect the money that pays for state and local government services Floridians depend on and they continually improve their technology and customer service, so reporting and paying taxes is as convenient and easy as possible. For more information contact the Department of Revenue online at www.myflorida.com/dor or at the Regional Service Center located at 2468 Metrocentre Blvd., West Palm Beach or call (561) 640-2800.
Florida's general sales tax rate is 6 percent. Each retail sale, admission charge, storage, use, or rental is taxable, along with some services. Some items are specifically exempt. Some counties impose a discretionary sales surtax in addition to the 6 percent state tax. The county tax rates can range from .25 to 2.5 percent, and are levied on the first $5,000 of the purchase price. The $5,000 limit does not apply to commercial rentals, transient rentals, or services. Consumers pay sales tax and any county-imposed taxes to the seller at the time of purchase.
Unless specifically exempt, merchandise purchased out of state is subject to tax when brought into Florida within 6 months of the purchase date. This "use tax," as it is commonly called, is also assessed at the rate of 6 percent. Examples of such taxable purchases include purchases made by mail order or the Internet, furniture delivered from dealers located in another state, and computer equipment delivered by common carrier. Items purchased and used in another state for 6 months or longer are not subject to use tax when the items are later brought into Florida.
No use tax is due if the out-of-state dealer charged sales tax of 6 percent or more. If the dealer charged less than 6 percent, you must pay the difference to equal 6 percent. For example, if the dealer charged 4 percent, you must pay the additional 2 percent to Florida. Complete an Out-of-State Purchase Return (Form DR-15MO) to file and pay use tax. You can get this form at www.myflorida.com/dor. If the tax owed is less than $1.00, you do not have to file.
Other Taxes and Fees
Florida does not impose personal income, inheritance, gift taxes or intangible personal property taxes. However, there are other taxes and fees that, in certain counties or circumstances, Florida residents may be required to pay, such as: convention development tax, local option tourist tax, fuel taxes, communications services tax, gross receipts tax, lead-acid battery fee, new tire fee, motor vehicle fee (Lemon Law), or rental car surcharge.
Looking at Business Opportunities in Florida? Most businesses are subject to sales and use tax, discretionary sales surtax, unemployment tax, and corporate income tax. If your business is required to collect sales tax, you must register as a sales and use tax dealer before you begin conducting business in Florida. You can register to collect and/or report tax through our Internet site. The site will guide you through an application interview that will help you determine your tax obligations. If you do not have Internet access, you can complete a paper Application to Collect and/or Report Tax in Florida (Form DR-1). Or contacting the Department of Revenue online at www.myflorida.com/dor or at the Regional Service Center located at 2468 Metrocentre Blvd., West Palm Beach or call (561) 640-2800.