Any person selling merchandise or services in Palm Beach County must have a local business tax receipt. Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt.Sales tax is added to the price of taxable goods or services. Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. How do I apply for a Palm Beach County Business Tax Receipt? Tax deed sales are conducted once a month at a.m. On designated sale days. Get your Business Tax Receipt. The county and city will require a Business Tax Receipt license.