In short: the City of West Palm Beach says every rental unit in the city needs a rental tax application, short or long term. The rental business tax receipt and Certificate of Use are issued once the zoning review and inspections are passed: a code compliance inspection for every rental, and a fire inspection if 3 or more units are under the same roof. The receipt runs October 1 to September 30 and is renewed every year.
Who needs it
Any owner renting a home, condo, townhome, garage apartment or apartment inside the city limits, residential or commercial. The city uses a separate Rental Tax Application, not the general business tax form. If you do not live in Palm Beach County, the application asks you to name a designated agent, and city code requires a local owner or resident agent to receive notices of code violations.
The steps
- Complete the Rental Tax Application from the city's Forms and Documents page and email it, with copies of your documents, to [email protected]
- Include the recorded deed or closing papers for a recent purchase, and Sunbiz records if you own through an LLC, corporation, partnership or fictitious name. For short term rentals the city asks for your State of Florida vacation rental license
- The city runs a zoning review, which checks the number of units
- Once zoning passes, schedule and pass the inspections. The city asks you to contact Code Enforcement on (561) 822 1465 after you submit
- When fees are paid, reviews are done and inspections are passed, the city issues the receipt and Certificate of Use. It says requests are generally processed within 7 to 10 business days
What the code inspection checks
Inside
- Conditions are sanitary and safe
- Appliances, electrical, plumbing, windows and basic facilities work
- Window screens are in place or available to install
- Any insects or rodents have been exterminated
Outside
- Conditions are sanitary and safe
- Outdoor storage has been removed
- Parking areas are fully paved
- Landscaping is maintained
- Safe exits with no tripping hazards
- Address numbers are displayed on the building
The fire inspection applies only with 3 or more units under the same roof, and not to condominiums. Inspectors look at safety and sanitation, so book the turnover clean and any pest treatment before the visit. Our Florida turnover checklist covers the safety checks.
Fees
| Item | Fee on the 2025 application |
|---|---|
| Rental tax, single family home, townhome, condo or garage apartment | $38.59 per unit |
| Rental tax, apartment | $33.08 per unit |
| Zoning review | $10 for a single unit, $20 for multiple units |
| Code enforcement fee | $25, one time |
| Fire inspection, 3 to 11 units | $35, one time |
| Fire inspection, 12 to 24 units | $55, one time |
| Certificate of Use | $50 the first year, then $20 a year |
From the city's 2025 Rental Tax Application. Larger buildings pay a higher fire inspection fee. The city says a Certificate of Use is not transferable, and receipts are not refundable. Confirm current fees with the city.
Renewal
- The receipt expires every September 30. Renewal runs July 1 to September 30, and notices usually go out in July or August
- Online payment, by Visa or Mastercard, opens after August 15
- Unpaid receipts are delinquent from October 1. Florida's business tax law sets late penalties of 10% for October plus 5% for each further month, up to 25% (section 205.053)
- The city says renting without a valid receipt breaks city code and can lead to code violations and fines
The Business Tax office is at 401 Clematis Street, first floor lobby, on (561) 805 6700 or [email protected]. For rules in Lake Worth Beach, see the Lake Worth Beach rental license guide.
Send a request for a turnover clean before your inspection and a local cleaner will call you to quote.
Taken from the City of West Palm Beach Business Tax and Rental Property Guidelines pages and its 2025 Rental Tax Application, checked on November 3, 2026. Requirements can change, so confirm with the city before you rely on them. This guide is general information, not legal advice.