Local Taxes & Fees in Martin County, FL (2026)
1 rule for unincorporated Martin County, Florida.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Martin County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Business Tax Classification
Martin County levies a local business tax under Chapter 123 and issues a single, general business classification: every business, occupation or profession pays a flat $26.25 annual license unless state law provides another rate, and no one may operate without one.
Martin County Local Business Tax Classification
Some RestrictionsSecs. 123.2, 123.16, Martin County Code of Ordinances
No person shall engage in or manage any business, profession or occupation in Martin County for which a local business tax is required by this chapter or other law of this State, unless an occupational license shall have been procured from the Tax Collector. Such a Martin County occupational license shall be issued to each person upon submission of a proper application and receipt of $26.25. .....
All Martin County ordinances
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