Skip to main content
CityRuleLookup

Local Taxes & Fees in Florida (2026)

45 rules on the books across Florida, 45 cities and counties. Select a rule to read the full details.

Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions

Business Tax Classification

How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.

Boca Raton

Some Restrictions

Boca Raton taxes every business, profession or occupation operating in the city under Code of Ordinances § 8-46: a flat…

Read full rule →

Brevard County

Some Restrictions

Every business in unincorporated Brevard must hold a local business tax receipt classified by activity type, with each…

Read full rule →

Broward County

Some Restrictions

Every business, profession, or occupation operating in Broward County must obtain an annual business tax receipt from…

Read full rule →

Cape Coral

Some Restrictions

Cape Coral sorts every business, profession, and occupation into one of roughly 200 named categories in the City Code's…

Read full rule →

Charlotte County

Some Restrictions

Charlotte County charges a local business tax under Sec. 1-10-32 before anyone may engage in or manage a business…

Read full rule →

Citrus County

Some Restrictions

Citrus County's tax collector decides how a business, profession or occupation is classified for its annual business…

Read full rule →

Collier County

Some Restrictions

Collier County's Local Business Tax Ordinance (Ch. 126, Art. IV) requires every business, profession or occupation…

Read full rule →

Coral Gables

Some Restrictions

Coral Gables assigns every business, occupation, and profession a business tax classification under City Code Chapter…

Read full rule →

Daytona Beach

Some Restrictions

Daytona Beach requires a separate local business tax for each classification a business falls under. If an occupation…

Read full rule →

Doral

Some Restrictions

Every business or professional operating in Doral needs a local business tax receipt and certificate of use before…

Read full rule →

Escambia County

Some Restrictions

Escambia County requires a local business tax receipt to operate any business, profession or occupation in the county…

Read full rule →

Flagler County

Some Restrictions

Unincorporated Flagler County levies an occupational (local business tax) under Code Sec. 19-26, with the tax…

Read full rule →

Fort Lauderdale

Some Restrictions

Fort Lauderdale taxes each trade or profession under its own named classification in City Code Sec. 15-57, from…

Read full rule →

Fort Myers

Some Restrictions

A Fort Myers business that fits more than one local business tax classification must pay and comply with the tax…

Read full rule →

Gainesville

Some Restrictions

Gainesville levies a local business tax on anyone with a permanent business location, profession or occupation in the…

Read full rule →

Gulfport

Some Restrictions

Every business operating in Gulfport pays an annual occupational license tax under Code Section 13-34, with rates set…

Read full rule →

Hialeah

Some Restrictions

The business tax administrator decides disputed business classifications, unlisted businesses are taxed under the…

Read full rule →

Hillsborough County

Some Restrictions

Hillsborough County sorts businesses into classifications by size or type, and the local business tax receipt fee…

Read full rule →

Hollywood

Some Restrictions

Hollywood divides the contracting business into eight distinct fields, each needing its own separate local business tax…

Read full rule →

Homestead

Some Restrictions

Homestead's code enforcement director sets each business's local business tax classification, and an applicant who…

Read full rule →

Jacksonville

Some Restrictions

Jacksonville's County Business Tax (Ordinance Code Ch. 770) sets license tax rates by business classification, size or…

Read full rule →

Jupiter

Some Restrictions

Jupiter requires every business, profession or occupation operating in town to hold a certificate of registration…

Read full rule →

Kissimmee

Some Restrictions

Kissimmee's city manager decides how a business, profession, or occupation is classified for its annual local business…

Read full rule →

Martin County

Some Restrictions

Martin County levies a local business tax under Chapter 123 and issues a single, general business classification: every…

Read full rule →

Melbourne

Some Restrictions

Melbourne assigns every business a specific tax classification under its business tax receipt schedule, and the…

Read full rule →

Miami

Some Restrictions

Miami requires every business to hold an annually renewed Local Business Tax Receipt classified under one of more than…

Read full rule →

Miami Beach

Some Restrictions

Companies that collect or dispose of solid waste, recyclables, hazardous or biohazardous material in Miami Beach must…

Read full rule →

Miami-Dade County

Some Restrictions

Miami-Dade County sets its annual Local Business Tax Receipt fee by business classification under a schedule of roughly…

Read full rule →

Miramar

Some Restrictions

Miramar assigns every business a specific classification for its local business tax receipt, and when an applicant's…

Read full rule →

North Port

Some Restrictions

North Port levies its local business tax receipt on three categories: businesses with a permanent location, professions…

Read full rule →

Okaloosa County

Some Restrictions

Okaloosa County classifies its local business tax by the categories set in Chapter 205, Florida Statutes, and charges a…

Read full rule →

Orange County

Some Restrictions

Orange County's local business tax varies by what the business does. Chapter 25, Article III, Division 2 of the county…

Read full rule →

Orlando

Some Restrictions

Every business, profession, or occupation operating in Orlando must hold a Business Tax Receipt matched to its specific…

Read full rule →

Palm Beach County

Some Restrictions

Palm Beach County sorts local business tax receipts into more than three dozen specific occupation classes, restaurants…

Read full rule →

Pasco County

Some Restrictions

Pasco County classifies every trade or profession separately for its occupational license tax, and contractors fall…

Read full rule →

Pembroke Pines

Some Restrictions

Pembroke Pines fixes local business tax amounts by classification on a fee schedule kept in the City Clerk's office. A…

Read full rule →

Pompano Beach

Some Restrictions

Pompano Beach issues one business tax receipt per location, tied to a single classification code from the § 113.39 fee…

Read full rule →

Port Orange

Some Restrictions

Port Orange levies an annual local business tax on every business, profession and occupation with a place of business…

Read full rule →

Port St. Lucie

Some Restrictions

Port St. Lucie sorts every business, profession and occupation into one of nine local business tax categories under…

Read full rule →

Sarasota

Some Restrictions

Every business, profession, or occupation operating in the City of Sarasota must buy an annual local business tax…

Read full rule →

St. Petersburg

Some Restrictions

St. Petersburg requires every business, profession, or occupation operating in the City to pay a business tax before…

Read full rule →

Tallahassee

Some Restrictions

Tallahassee's business tax certificate rules require construction-trade applicants to hold a state certificate of…

Read full rule →

Titusville

Some Restrictions

Titusville places every business into a local business tax classification based on what it holds itself out to the…

Read full rule →

West Palm Beach

Some Restrictions

West Palm Beach requires a local business tax receipt before operating any business, profession or occupation in the…

Read full rule →

Palm Bay

Light Restrictions

Palm Bay classifies every business under the U.S. Standard Industrial Classification system for tax purposes; a…

Read full rule →