THE CITY OF WESTON WELCOMES AND INVITES
ALL FORMS NEEDED TO COMPLETE THE BUSINESS TAX RECEIPT APPLICATION PROCESS ARE AVAILABLE FOR DOWNLOAD BELOW.
NEW BUSINESS WITHIN OUR CITY
BUSINESS TAX RECEIPT (BTR)
Previously Occupational License
Effective January 1, 2007, the Florida Legislature enacted legislation which changed the name of the "Occupational License Tax" to "Business Tax Receipt". This is only a name/title change. The purpose of the law is to prevent fraud. The change in language shall apply to all Business Tax Receipts (formerly Occupational License Tax) renewals and new Receipts, issued after January 1, 2007.
Is a Business Tax Receipt Required?
A Business Tax Receipt is required before engaging in any business in the City of Weston, including home-based businesses. Chapter 40 of the City of Weston Code of Ordinances
provides complete details regarding responsibilities. No Business Tax Receipt shall be issued until a Certificate of Use for the location has been issued, in accordance with the city code (exception is a U.S. Post Office Box).
Own a Home Based Business?
Chapter 80 of the City of Weston Code of Ordinances States:
- A home occupation must be secondary to the use of the home for residential purposes, and a residential business office receipt is required.
- No person(s) other than individuals residing in the dwelling shall be engaged in the business.
- No employees or independent contractors of any type shall be permitted at the residence at any time in connection with the home occupation.
- There shall be no display of goods, machinery, equipment or any performance of work visible or audible from any street or adjoining property.
- There shall be no retail sales, repair, manufacturing or the storage of merchandise on the premises.
- You may not have any sign identifying or providing information regarding the home occupation.
- A home occupation may not generate excessive vehicular or pedestrian traffic to the residence.
- Consultation with one individual at a time or providing individual instruction to one person at a time, shall be deemed a home occupation.
- Group consultation or the giving of group instruction of any type shall be considered to be a business enterprise, not eligible for consideration as a home occupation.
- No home occupation shall occupy more than 25% of the total floor area of the home, exclusive of any attached garage or open porch.
How Do I Obtain a Business Tax Receipt?
Under Quick Links, click on Steps to Obtain a Business Tax Receipt
Where can I Obtain a Certificate of Use and/or a Business Tax Receipt Application?
Both Business Tax Receipt and Certificate of Use applications along with their respective instructions are available to download for your convenience under the "Quick Links" section of this web page. Additionally, applications are available for pickup at City Hall, 17200 Royal Palm Boulevard (954) 385-2000 (or can be faxed to you) and the Weston Building Code Services Department, located at 3265 Meridian Parkway, Suite 100, (954) 385-0500.
The cost for a Business Tax Receipt varies according to the type of business, and it must be renewed annually; renewals can be done online (see "Quick Link" section on this web page). Receipts expire on September 30th of each year. Businesses with a start date after March 31, qualify for the pro-rated rate; one-half of the full tax year rate.
How do I receive my Business Tax Receipt?
Once you have completed the filing process and are approved, your Business Tax Receipt will be mailed to the business address.
What is the Penalty for Failure to Pay the Business Tax?
The penalty is up to 25% of the business tax due, in addition to any other penalty provided by law or ordinance, for any person who engages in any business within the City without first obtaining a BTR. Persons who do not pay the required taxes within 150 days after initial notice of the tax being due are subject to a penalty equal to the annual amount of the Business Tax or $250.00, whichever is less, in addition to possible civil action and penalties. Penalties can't be waived as the City Code does not provide for administrative relief by staff, administrators or elected officials.
Can I Transfer my Business Tax Receipt (BTR) to a New Location and/or to a New Owner?
Yes. The Business Owner/Applicant is responsible for notifying the City (954) 385-2000 of any changes in the business address, business owner mailing address, and any changes of the business or corporation name. Any receipt may be transferred from one location to another within the City, for a transfer fee of 10% of the annual tax, not to exceed $25. A business tax receipt may be transferred to a new owner when there is a bona fide sale of the business, upon payment of a transfer fee of 10% of the annual tax, not to exceed $25.
If you have questions regarding Business Tax Receipts or the online process itself, please contact the Weston Business Tax Coordinator at 954-385-2000, Mon.-Thur., 8am-5:30pm and Fri., 8am-3pm.