The Palm Beach County Constitutional Tax Collector's Office issues occupational licenses, according it its website, at PbcTax.com. The licenses have been renamed Local Business Tax Receipts, as of 2015.
The Constitutional Tax Collector’s Office is an independent agency whose collector is elected to office every four years, notes the agency. An application for a Local Business Tax Receipt, or LBTR, is available for download at the agency's website. By Florida law, all businesses in Palm Beach County that sell merchandise or services must possess a LBTR, including people who are self-employed or work from home. The LBTR must be renewed annually and includes a fee, depending on the type of business and number of employees.