All receipts are issued for a period of one year on a fiscal year basis that begins on October 1 each year, with all business tax's expiring on September 30 the following year.

The business tax is discounted on April 1 to $95.15 which is half the scheduled fee for businesses beginning in the middle of the fiscal year.

Services or businesses that are located in other cities, but conduct work within the City of Delray Beach (e.g., lawn services, taxi companies) are not required to have a license from Delray Beach, however, they must register for $14.07 with the business tax office.

Additional Fees

Inspections

A separate one-time fee of $25.00 will be assessed for inspecting the premises of a new commercial business to insure the health, safety and welfare of the public. The inspection includes examining fire extinguishers the marking and emergency lighting of exits and electrical wiring and outlets.

Criminal History Search 

For a peddler business tax receipt, a $24 criminal history search must be requested by the peddler through the Florida Department of Law Enforcement before a peddler's business tax receipt may be issued.

Exemptions

The City of Delray Beach offers certain exemptions to charitable, educational and religious institutions, disabled honorably discharged veterans, un-remarried spouses of disabled veterans, other disabled individuals, widows with minor dependents, and certain individuals 65 or older, as authorized by State law.

A Business Tax Receipt is still required to conduct business and will be issued free or at a reduced tax rate.

If you think you qualify for an exemption, please contact Business Tax Receipts at (561) 243-7040 option 4 to discuss the specific requirements and the amount of the exemption.