Largo, FL Business Licensing & Operations: Massage Establishments (2026)

City Code § 7-26 states plainly that it is not the commission's intent to legislate matters of massage establishments, because those matters are regulated by the state's Department of Business and Professional Regulation, Board of Massage, under Florida Statutes chapter 480. That leaves Largo's role limited to its general business-tax structure rather than substantive licensing of massage practice or premises. Section 22-104(b)(6) requires each individual holder of a business tax receipt who practices a profession regulated by the DBPR or the Pinellas County Construction Licensing Board to obtain a separate business tax receipt from the city, and it names massage therapists specifically alongside veterinarians, private investigators, doctors, dentists, counselors and other DBPR-regulated professionals.

00. A receipt holder who claims to be an independent contractor may qualify for a 50 percent discount off that base fee under section 22-104(d) if the location where they work already holds a business tax receipt for its primary activity. The receipt holder must also provide the city with satisfactory proof of an active state DBPR license or registration before the city will issue or renew the massage therapist business tax receipt, per section 22-104(a)(1).