Any person selling merchandise or services in Palm Beach County must have a local business tax receipt. A business tax receipt is required for operating a business or renting property within the City.- Business Tax Receipt - Rental Tax Receipt. A Palm Beach County Business License application will be mailed to you with your approved and issued Town of Palm Beach Business Tax Receipt. Search and order certified copies of Palm Beach County's court judgments, deeds, liens, marriage licenses, mortgages, plats, tax deeds and more. Tangible personal property tax is an ad valorem assessment against the furniture, fixtures, and equipment located in a business. Your Business Tax Receipt is issued subject to Palm Beach Gardens Code Section 78-159 (1):. Lien Searches are performed for the Property Owner's Name, Property Control Number, and Property Address. At that time all contractors will be required to complete a contractor registration within EPL in order to apply for permits. The owner's signature isrequired to be notarized.