A local business tax shall grant the privilege of engaging in or managing all businesses, professions, or occupations within the village. Business Tax Receipts are issued by the Tax Collector’s Office for the privilege of operating a business in Palm Beach County. Any person doing business within the village's jurisdiction needs a Wellington Local Business Tax Receipt. Businesses will also need to obtain a county license from Palm Beach County Tax Collector. The Local Business Tax Receipt is a tax imposed for the privilege of doing business in both the municipality and the county in which the business is located. Any person who provides merchandise, entertainment, or services to the public, even if only a one-person company or home-based business, must obtain a Local Business Tax Receipt to operate.