Tax Information

The Constitutional Tax Collector’s office collects and distributes over $3 billion annually in taxes and fees. There are eight permanent office locations conveniently located throughout the county. Call (561) 355-2264 or visit www.pbctax.com for a complete list of office addresses and hours.

Local Business Tax

The Constitutional Tax Collector is contracted by the Board of County Commissioners to collect Local Business Taxes. The tax is collected for the

Property taxes are payable from November 1 through March 31 and are delinquent 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. Applications for the Installment Payment Plan are available at www.pbctax.com or by calling (561) 355-2264, and must be received on or before April 30.

Tourist Development Tax

Residential property owners with an existing Homestead Exemption can transfer a portion of their tax savings to a new residence. You can apply for Portability when you apply for the standard Homestead Exemption on your new property. The deadline to apply for all new exemptions is March 1 of the qualifying year.

Owners of non-homesteaded properties, such as second homes, may qualify for a 10 percent exemption benefit on the assessed value.

The Property Appraiser’s Office has five conveniently located Service Centers throughout the county in West Palm Beach, Delray Beach, Palm Beach Gardens, Royal Palm Beach and Belle Glade. Call Exemption Services at (561) 355-2866 for more information.

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 homebased business, must pay the Local Business Tax. Local Business Tax Receipts are renewable annually July through September.

Real Estate & Tangible Personal Property Taxes

The Constitutional Tax Collector, Serving Palm Beach County collects property taxes for every government agency in Palm Beach County that has the authority to levy taxes.

Tourist Development Tax is collected on any unit rented or leased for 6 months or less, as well as on licenses granted to rent or lease a unit for 6 months or less. Tourist Development Tax is collected by the owners or operators of those facilities and remitted to the Constitutional Tax Collector. Tourist Development Tax is vital to our community. It strengthens our local economy by creating jobs, restoring beaches, funding art and cultural events and professional sports facilities across Palm Beach County. Tourism promotion, the Sports Commission, the Film & Television Commission and cultural nonarts (such as the museum, zoo, and historical society) also benefit from Tourist Tax Revenue. The Constitutional Tax Collector is contracted by the Board of County Commissioners to collect Tourist Development Tax.

State Taxes

The Florida Department of Revenue administers more than 30 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.floridarevenue.com or at the Regional Service Center located at 2468 Metrocentre Blvd., West Palm Beach, or call (561) 640-2800.

Sales Tax

The minimum combined sales tax rate for Palm Beach County, Florida is 7 percent. This is the total of state and county sales tax rates. The Florida state sales tax rate is currently 6 percent. The Palm Beach County sales tax rate is 1 percent.

Some counties, including Palm Beach County, 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.

Tangible Personal Property Tax

Household goods are not taxed in Florida. Tangible Personal Property is assessed annually on businesses at fair market value. The first $25,000 in value is exempt from taxation. An initial Tangible Personal Property Return must be filed to claim this exemption. Failure to file will result in the loss of the exemption and assessment of penalties. The Return DOR-405 is available to download on www.pbcgov.com/papa, or call Tangible Services at (561) 355-2896.

Use Tax

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 as-

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