Private Property Approvals, if applicable, diagram, and other information. Complete a business personal-property tax form (if necessary).Businesses are taxed on "personal" property, just like individuals. Any person selling merchandise or services in Palm Beach County must have a local business tax receipt. Guidance and instructions for applying for a permit for a Special Event being held on private property. Complete a business personalproperty tax form (if necessary). A business tax receipt is required for operating a business or renting property within the City. - Business Tax Receipt - Rental Tax Receipt. Your Business Tax Receipt is issued subject to Palm Beach Gardens Code Section 78-159 (1):. How can I determine what type of plants I can install on a property in Unincorporated Palm Beach County?