What is it?

A Certificate of Use and/or Business Tax Receipt is required for any person or entity who maintains a permanent business location, branch office, or transacts business with sufficient nexus within the City's jurisdiction for the privilege of engaging in or managing any business or profession, except where exempted by law.

Certificate of Use and Business Tax Receipts (Receipts) expire September 30th annually and shall be renewed on or after July 1st.

• Receipts not renewed by September 30th are delinquent and subject to penalties (Section 10-134 (a), City Ordinance). Business operators must contact the Business Tax Receipt office to renew all Business Tax Receipts on or after July 1st and prior to September 30th.

•  If September 30th falls on a weekend or holiday, the tax is due and payable on or before the first business day following September 30th (Section 10-134 (a), City Ordinance).

• Penalties begin on the dates below (Section 10-134 (c-d), City Ordinance):
  October 1st – 10% penalty
  November 1st – 15% penalty
  December 1st – 20% penalty January 1st – 25% penalty
  February 1st – $250 penalty pursuant to F.S 205.053(3) is added in addition to the 25% penalty

How to Pay/Purchase

In Person

Payments may be paid in person at the Business Tax Receipt/Utility Billing window at City Hall between the hours of 8:30 AM and 4:30 PM, Monday through Friday. Your new Certificate of Use and/or Business Tax Receipt will be mailed to you within 15 business days after your payment is received.

On-Line

Payments may be processes on-line utilizing the on-line portal: Here

By Mail

City of Riviera Beach
Office of Billing and Collections
Business Tax Receipt Division
600 W. Blue Heron Blvd.
Riviera Beach, FL 33404

You may contact the Business Tax Receipt Office at businesstaxreceipt@rivierabeach.org

Tax Receipts