Port St. Lucie, FL Business Licensing & Operations: Massage Establishments (2026)

Sec. 111.45 lists 'Establishment (Salon, Massage, Optical & Health Care Clinic)' under Category III, so a massage business pays the same $134.00 annual local business tax as a barbershop, auction house or contractor's office, plus whatever state licensing fees apply under F.S. Chapter 480 for the massage therapists working there. That $134.00 receipt must be displayed at the business and renewed annually between July 1 and September 30 under Sec. 111.22(a), or the city adds a 10 percent delinquency penalty for October plus 5 percent for each later month, capped at 25 percent of the tax.

Separately, Chapter 113's adult entertainment code defines 'commercial physical contact' broadly enough to cover hands-on services, but Sec. 113.05(2)(a) builds in an affirmative defense: a person permitted as a massage therapist or apprentice massage therapist under F.S. Chapter 480, providing services only in a massage establishment permitted under that chapter, is exempt from being treated as a 'commercial physical contact parlor.' Sec. 113.20(b)'s list of permit classifications requiring an adult entertainment permit, adult bookstores, video stores, theaters, escort agencies, arcades, cabarets, adult motels, performance establishments, encounter centers and novelty stores, does not include massage establishments at all. A legitimate, state-licensed massage business therefore operates on its Category III business tax receipt alone and never needs to apply for the $750.00 adult entertainment permit under Sec. 113.21(c).