Local Business Tax Receipt — Broward County
Fort Lauderdale restaurants need a Broward County Local Business Tax Receipt in addition to the City receipt (pay the City receipt first).
What it is. The Broward County Local Business Tax Receipt (LBTR) required to do business in the county. Businesses inside a city need BOTH a city and a county receipt; you pay the City of Fort Lauderdale Business Tax Receipt first, then obtain the Broward County LBTR.
Who issues it. Broward County — Records, Taxes and Treasury Division / Tax Collector (County layer).
When you need it. Before operating; after the city receipt.
How to apply. Obtain the City BTR, then apply for the Broward County LBTR (a Certificate of Use is required first for unincorporated addresses).
Fees. Per the Broward County LBTR schedule — see source (⟢ VERIFY).
Renewal. Annual (BTRs expire September 30).
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- Broward County Tax Collector — Local Business Tax — https://browardtax.org/faqs/local-business-tax/ — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.