Lake Worth Tax
All commercial and residential businesses located in the City of Lake Worth must have a Lake Worth Business License. The Lake Worth tax includes a Business Tax Receipt and a Use and Occupancy Certificate. Anyone providing merchandise or services to the public, even a home based business must have a current Lake Worth Business License from the City of Lake Worth and a Business Tax receipt from Palm Beach County.
A Use and Occupancy Certificate must be obtained from the City of Lake Worth verifying that business operations and residential rental operations meet zoning criteria—whether the business type or residential rental is allowed in a specific district or location. All new businesses being established for the first time and any changes in property ownership require a property inspection prior to the Lake Worth Business License being issued.
Application for Use and Occupancy must be approved before the issuance of any Business Tax Receipts.
- After the business tax is paid, the business location must be inspected by Code Enforcement to meet all applicable state and city code requirements.
- Documents for a business which requires a State License or Health Department approval must be submitted upon application.
- A Federal ID or Social Security number must be provided with application.
- A Palm Beach County Business Tax Receipt is required in addition the one issued by Lake Worth.
- Application to Palm Beach County is made after Lake Worth approval.
The business must display the Lake Worth Business License and the Palm Beach County Local Business Tax Receipt in a conspicuous location, open to the view of the public.
Local business tax receipts expire September 30 and may be renewed on or after July 1. Those receipts not renewed by September 30 are delinquent and subject to the following delinquency penalties:
- October 1 = 10% penalty
- November 1 = 15% penalty
- December 1 = 20% penalty + $10.00 collection fee
- January 1 = 25% penalty + $10.00 collection fee
If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30.
The maximum annual penalty is 25%.