Lakeland, FL Business Licensing & Operations: Massage Establishments (2026)
Key Facts
- Annual tax
- $63.50 (Code § 18-67(174))
- State license
- Required, Fla. Board of Massage Therapy
- Tax year
- October 1 to September 30
- Late penalty
- 10% + 5%/month, capped 25%
- Unlicensed fine
- Up to double the tax owed
- Enforcing office
- Community development director
Summary
Every massage therapist working within Lakeland's city limits must buy an annual local business tax receipt under City Code § 18-67(174), listed at $63.50 and cross-referenced to the professional-firm-office schedule. The ordinance flags that a separate Florida state license is required before the city will issue the receipt. Under § 18-27, the tax receipt year runs October 1 through September 30, and operating without one triggers real penalties.
A tax is hereby imposed upon each and every business, profession and occupation engaged in or carried on, either wholly or in part, within the corporate limits of the city... Every person engaging in, carrying on, managing or practicing any business, profession or occupation... is hereby required to pay to the city a tax in the amount designated in this article and have lawfully in his possession a valid and unrevoked business tax receipt for the current year... The tax receipt year shall run from October 1 to September 30. ... (174)MASSAGE THERAPIST .....63.50 (Also see Professional firm office) (State license required)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 22 | Land Development Code: Supplement 7).
Full Breakdown
Lakeland's business tax ordinance, City Code §§ 18-26 through 18-67, imposes a local business tax receipt requirement on every business, profession, and occupation carried on within city limits. " The tax receipt year runs from October 1 to September 30. 50, cross-referenced to "Also see Professional firm office," and flags "(State license required)", meaning the city receipt does not substitute for licensure by the Florida Board of Massage Therapy under state law. The community development director or their designee administers and enforces the schedule under § 18-26, with the police chief assisting as needed.
New businesses opening between April 1 and July 1 pay half the annual tax under § 18-33(b); those beginning after July 1 receive a grace period through September 30 if they secure a receipt for the next fiscal year. Applicants whose tax depends on variable factors must file an affidavit under § 18-34, and a receipt obtained on a false statement is void from the outset under § 18-35. Renewal is each taxpayer's own responsibility per § 18-31(f), and receipts issued under this article never authorize an otherwise illegal massage operation per § 18-32.
Violations & Fines
Operating as a massage therapist without the local receipt draws a 25 percent penalty on the tax owed under § 18-31(a), plus a fine up to double the tax on conviction under § 18-31(c); each day of unlicensed operation is a separate offense under § 18-31(e). Receipts renewed late face a 10 percent October penalty plus 5 percent per additional month (capped at 25 percent) and a $10.00 collection fee under § 18-40(a), and nonpayment past 150 days after notice adds court costs, attorney's fees, and a penalty up to $250.00 under § 18-40(b).
Frequently Asked Questions
Does Lakeland's massage therapist tax receipt replace my state license?
How much does the Lakeland massage therapist business tax receipt cost?
What happens if a massage therapist in Lakeland skips the local tax receipt?
Sources & Official References
Other rules in Lakeland
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