Cape Coral, FL Building Safety: Childcare Center Rules (2026)
Key Facts
- Tax, 6-10 children
- $22.00 (§ 11-16(171)(a))
- Tax, 11-20 children
- $44.00 (§ 11-16(171)(b))
- Tax, 21+ children
- $55.00 (§ 11-16(171)(c))
- Capacity basis
- set by Lee County Health Dept.
- Opening requires
- Health Dept. and City Council approval
- Termination notice
- 15 days written, for Health Dept. non-compliance
Summary
Cape Coral scales its local business tax for a child care facility to the maximum number of children the Lee County Health Department authorizes: $22.00 for six to ten children, $44.00 for 11 to 20, and $55.00 for 21 or more. The center must also cover Health Department inspection fees and win both Health Department and City Council approval before opening.
(171) CHILD CARE FACILITY:
(a) Six—ten children 22.00
(b) 11—20 children 44.00
(c) 21 or more 55.00 The business tax shall be based on the maximum number of children permitted by the Lee County Health Department. In addition to the aforementioned business taxes, the center must pay the Health Department inspection fees and all other fees incident to or required in connection with the approval of the center as a child care center; and obtain the Health Department and the City Council's approval prior to opening of the center.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 38).
Full Breakdown
City Code § 11-16(171), Child Care Facility, ties the local business tax directly to licensed capacity rather than a flat rate: the fee tier is set by the maximum number of children the Lee County Health Department permits the facility to serve. On top of that tiered tax, the operator must pay the Health Department's inspection fees and any other fees tied to approving the location as a child care center, and the code makes clear that opening is conditioned on getting both the Health Department's sign-off and City Council approval first, not just a paid receipt.
That approval requirement folds into the general prerequisites the Licensing/Business Tax Division applies to every applicant under § 11-13, which requires proof of compliance with state licensing law and confirmation the premises meets zoning before any receipt issues. Ongoing compliance matters too: § 11-14, Termination, lets the City Council terminate a receipt if the holder fails to immediately comply with county Health Department rules after being notified of a problem, though the holder first gets 15 days' written notice to show cause why the receipt should not be terminated.
A terminated holder does not get any part of the paid business tax refunded. Section 11-9 additionally authorizes the Licensing/Business Tax Division to inspect the business and its records to verify the reported capacity and tax owed.
Violations & Fines
Operating a child care facility without the required local business tax receipt, or under one obtained by misrepresentation, is punishable under § 11-15 by a fine of up to $500, up to 60 days in jail, or both, with each day of continued operation a separate offense. A facility that ignores a Health Department compliance notice can lose its receipt outright under the § 11-14 termination process after 15 days' written notice, forfeiting any tax already paid.
Frequently Asked Questions
How does Cape Coral decide how much business tax a child care center owes?
Can a child care center open before Health Department approval comes through?
What happens if a licensed center falls out of compliance with Health Department rules?
Is the business tax fee refunded if a child care receipt is terminated?
Sources & Official References
Other rules in Cape Coral
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