Hollywood, FL Sales & Use Tax Guide

Taxation and Finance Florida 3 Minutes Read ยท published February 21, 2026 Flag of Florida

This guide explains sales and use tax rates, retailer responsibilities, and local business tax rules that apply in Hollywood, Florida. It summarizes who must register, standard collection duties, and where to find official forms and code sections for compliance. For statewide rates and county surtax tables see the Florida Department of Revenue; for City business tax receipt rules see the City of Hollywood Finance pages; for municipal code and enforcement provisions see the Hollywood Code of Ordinances.[1][2][3]

Overview of Rates & Registration

Florida imposes a state sales tax and counties may add a discretionary local surtax. Retailers making taxable sales in Hollywood must register with the Florida Department of Revenue and collect the combined state and county rates from customers. Registration, filing frequency, and electronic filing options are handled by the Department of Revenue.

Retailer Rules and Compliance

Retailers must collect tax on taxable sales, provide receipts that show tax when required, remit returns on time, and keep records for the period required by the Department of Revenue. Exempt sales require proper exemption certificates retained in the retailer's records.

  • Register for a sales tax certificate with the Florida Department of Revenue and obtain your account number.
  • Maintain sales and exemption records for the retention period specified by state rules.
  • Collect and remit the combined state plus Broward County discretionary surtax where applicable.
  • Allow inspections or audits by the Florida Department of Revenue upon notice.
Confirm your combined tax rate before each filing period.

Penalties & Enforcement

Enforcement is split: the Florida Department of Revenue enforces sales and use tax collection, remittance, assessments, and interest; the City of Hollywood enforces local business tax receipt (BTR) requirements and municipal code compliance. Exact civil penalties and interest for unpaid state tax are listed by the Department of Revenue; municipal fines for BTR or local code violations appear in the municipal code or Finance pages where available.[1][2]

  • Monetary fines and interest for state tax delinquencies: see the Florida Department of Revenue for specific percentages and calculation methods; otherwise not specified on the cited page.
  • Escalation: administrative assessments, civil penalties, and referral for collection or litigation; specific escalation ranges not specified on the cited page.
  • Non-monetary remedies: assessments, liens, suspension of permits or BTRs, and seizure actions may be used by enforcing authorities as provided by law.
  • Enforcers and complaint pathways: Florida Department of Revenue for state taxes; City of Hollywood Finance/Business Tax Division for BTR matters and municipal code enforcement.[1][2]
  • Appeals and review: administrative protest and appeals routes with time limits are available through the Department of Revenue and municipal appeal channels; specific time limits are not specified on the cited pages.
If you receive an assessment, act quickly to request administrative review or appeal within the stated deadline.

Applications & Forms

The Florida Department of Revenue provides registration and filing forms for sales and use tax. The City of Hollywood publishes Business Tax Receipt application guidance and required documentation; specific fee schedules and tiered BTR amounts may be listed on the City Finance pages or municipal code.[1][2]

Common Violations

  • Failing to register and obtain a sales tax certificate before making taxable sales.
  • Collecting sales tax but failing to remit returns on time.
  • Not retaining exemption certificates or required transaction records.
Operating without a required Business Tax Receipt can trigger municipal enforcement actions.

FAQ

Do I need to collect sales tax in Hollywood, Florida?
Yes, if you make taxable retail sales in Hollywood you must register with the Florida Department of Revenue and collect applicable state and county surtaxes.[1]
Where do I apply for a City business tax receipt?
Apply via the City of Hollywood Finance Business Tax Division; see the City pages for application steps and submission methods.[2]
How long must I keep sales records?
Retention periods are set by the Florida Department of Revenue; consult the Department for specific retention timelines and record requirements.[1]

How-To

  1. Register with the Florida Department of Revenue for a sales tax account and determine your filing frequency.[1]
  2. Apply for a City of Hollywood Business Tax Receipt if required by your business activity and local rules.[2]
  3. Collect the correct combined tax rate at the point of sale and keep exemption certificates where applicable.
  4. File returns and remit payments by the due dates; respond promptly to any audit notices or assessments.

Key Takeaways

  • Combine state and Broward County surtax when calculating customer charges.
  • Register both with the Florida Department of Revenue and, when applicable, with the City for a Business Tax Receipt.
  • Use official agency pages for forms, payments, and appeals to avoid penalties.

Help and Support / Resources

  1. [1] Florida Department of Revenue - Sales and Use Tax
  2. [2] City of Hollywood - Finance / Business Tax
  3. [3] Hollywood Code of Ordinances (Municode)

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