Revenue Department is responsible for the collection and monitoring of the council's income. This includes income from sources such as:
- Property taxes
- Trade & liquor licenses
- Auctioneers license fees
- Building fees
- Cemetery fees
- Market fees
- Peddlers & vendors fees
- Rental of parking, street use permits, rental of parks
- Fees for ads on billboards and banners
The Department is also responsible for the delivery of the Property tax bills which are prepared by the Valuation Department. This is always done in the earlier part of each year. (According to the Property Tax Act, Chapter 52 of the Laws of Belize, Taxes are due and Payable on the 1 April of each year.)
The Department also collects for the trade licenses approved by the Trade Licenses Board as approved each year. Trade licenses expire 31 December of Each year.
Each business premise is visited to ensure they have a trade license and that certificates are visibly displayed. If they do not have a trade license, they are given a trade licensing application and a grace period of one week to apply. If they do not apply, the business will be closed down.
Officers issue a magistrate summons to appear in magistrate court to any business owner operating without a trade license and does not apply for said license.
New Trade License Requirements:
- Business registration certificate (registry in Belmopan)
- Public health certificate (vending of food items)
- One trade license application form (completed)
- Special meeting-applicant must pay $150.00 for board to meet*
Change of Ownership/ Name of Business:
- Re-registered (registry in Belmopan)
- Third schedules & fourth schedules (trade application)
- Copy of new owner's ID
Renewal Trade License:
- Form which indicates that the business will continue to operate
Officers employed by the Belize City Council can check street vendors for peddler's licenses at any time. Peddler's license fees should be paid once every month ($25.00) and an official receipt is provided for each payment.
NB: Peddlers are not stationary and can sell all around the city. If they are stationary, they can be removed at any time, as they do not pay overhead costs for any given spot.
Requirements for Peddlers License include a Food Handler Certificate and a Social Security Card or Work Permit.
"Liquor" means any wine, spirits, ale, porter, cider, perry, liqueurs, cordials, and other spirituous or fermented beverage of an intoxicating nature. The sale of any liquor requires that the seller be in possession of a valid liquor license.
The Belize District Liquor Licensing Board is responsible for the distribution of all liquor licenses within the Belize District.
The procedures for obtaining a liquor license are as follows:
- Obtain an application form (third schedule four (4) copies) from the Belize City Council's Office.
- Place an advertisement in any local newspaper at least 14 days before the meeting and attach the clipping of the ad with the completed application form. This copy should be sent to the Belize City Council's Office, and other copies should be forwarded to Police Department at Raccoon Street, Health Department at the old Nursing School and the Fire Department at B.E.C. Layout.
- Applications are reviewed quarterly, January, April, July and October of each year. However; a special meeting may be convened at a cost of $100.00 if the customer wishes to commence selling immediately.
- Applicants should be present at the meeting. After approval, a Liquor License is issued to the license holder. These documents should be displayed in their establishment in a conspicuous manner as failure to do so is an offense.
Types of license:
- Publican General is for sale of liquor either by wholesale or retail in unbroken packages.
- Cost: urban $2,500.00 rural $2,500.00
- Publican Special-is for sale of liquor by retail and for consumption on the premises.
- Cost: urban $1,500.00 rural $1,000.00
- Hotel is for sale of liquor either by retail or in sealed containers for consumption on the premises.
- Cost: urban $1,500.00 rural $1,500.00 single bar
- Cost: urban $2,500.00 rural $2,500.00 double bar
- Restaurant is for sale of liquor in the restaurant for consumption only with a full meal.
- Cost: urban $750.00 rural $500.00
- Shop is for sale of liquor in sealed containers only for the consumption off the premises.
- Cost: urban $1,000.00 rural $500.00
- Membership is for the supply and sale of liquor by retail to members of the club and their guest for consumption on the premises.
- Cost: urban $750.00 rural $750.00
- Malt & Cider is for the sale of wine, ale, beer and cider for consumption on the premises.
- Cost: urban $550.00 rural $300.00
- Beer is for the sale of beer in sealed containers only for consumption off the premises.
- Cost: urban $250.00 rural $150.00
- Special License/extension - is for the sale of liquor by retail at a specific place and between the hours specified.
- Cost: urban $100.00 rural $100.00
Belize City Council Discount Rates on Property Tax. A 25% discount is provided to senior Citizens (65 yrs or Older).
The Revenue Department is accountable to Mayor Bernard Wagner and the Revenue Manager is Frank Thompson.
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