Lakeland, FL Business Licensing & Operations: Tattoo & Body Modification (2026)
Key Facts
- Tax basis
- Square footage + worker count scale
- State requirement
- Licensed by Dept. of Health
- Tax year
- October 1 to September 30
- Smallest shop rate
- $6.38 for 0-100 sq ft
- Worker surcharge
- $12.50 per worker
- Late penalty
- 10% + 5%/month, capped 25%
Summary
Tattoo and permanent makeup businesses in Lakeland must hold a local business tax receipt under City Code § 18-67(244), taxed on the square-footage-and-worker scale rather than a flat fee, and the schedule flags that operators must also be "licensed by the department of health." The receipt year runs October 1 through September 30 under § 18-27, with real penalties for operating unlicensed.
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. ... (244)TATTOO/PERMANENT MAKEUP (SEE SQUARE FOOTAGE AND NUMBER OF WORKERS SCALES) ..... (Must be licensed by the department of health)
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 requires every business carried on within city limits to hold a local receipt. Section 18-27 imposes the tax "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" and requires a "valid and unrevoked business tax receipt for the current year," with the tax receipt year running October 1 to September 30. The fee schedule at § 18-67 lists item (244) as "TATTOO/PERMANENT MAKEUP (SEE SQUARE FOOTAGE AND NUMBER OF WORKERS SCALES)" and notes the business "Must be licensed by the department of health," pointing operators to separate Florida Department of Health body art licensure.
50 for every worker on the payroll. The community development director or their designee administers the schedule under § 18-26 and may require an affidavit stating square footage and worker counts under § 18-34 before issuing the receipt. A new tattoo shop opening between April 1 and July 1 pays half the computed annual tax under § 18-33(b), and one that opens after July 1 gets a grace period through September 30 if it secures next year's receipt on time.
Violations & Fines
Operating a tattoo or permanent-makeup shop without the local receipt triggers a 25 percent penalty on the tax owed and, on conviction, a fine up to double the annual tax under § 18-31(a) and (c); each day of continued operation is a separate offense under § 18-31(e). Late renewals face a 10 percent October penalty plus 5 percent for each additional month, capped at 25 percent, and a $10.00 collection fee under § 18-40(a), with nonpayment past 150 days adding attorney's fees and a penalty up to $250.00 under § 18-40(b).
Frequently Asked Questions
Does Lakeland require a special license for tattoo shops beyond the business tax receipt?
How is the Lakeland tattoo shop business tax calculated?
What penalties apply for a Lakeland tattoo shop operating without a tax receipt?
Sources & Official References
Other rules in Lakeland
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