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 RestrictionsBoca 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 RestrictionsEvery business in unincorporated Brevard must hold a local business tax receipt classified by activity type, with each…
Read full rule →Broward County
Some RestrictionsEvery business, profession, or occupation operating in Broward County must obtain an annual business tax receipt from…
Read full rule →Cape Coral
Some RestrictionsCape 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 RestrictionsCharlotte 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 RestrictionsCitrus County's tax collector decides how a business, profession or occupation is classified for its annual business…
Read full rule →Collier County
Some RestrictionsCollier County's Local Business Tax Ordinance (Ch. 126, Art. IV) requires every business, profession or occupation…
Read full rule →Coral Gables
Some RestrictionsCoral Gables assigns every business, occupation, and profession a business tax classification under City Code Chapter…
Read full rule →Daytona Beach
Some RestrictionsDaytona Beach requires a separate local business tax for each classification a business falls under. If an occupation…
Read full rule →Doral
Some RestrictionsEvery business or professional operating in Doral needs a local business tax receipt and certificate of use before…
Read full rule →Escambia County
Some RestrictionsEscambia County requires a local business tax receipt to operate any business, profession or occupation in the county…
Read full rule →Flagler County
Some RestrictionsUnincorporated Flagler County levies an occupational (local business tax) under Code Sec. 19-26, with the tax…
Read full rule →Fort Lauderdale
Some RestrictionsFort Lauderdale taxes each trade or profession under its own named classification in City Code Sec. 15-57, from…
Read full rule →Fort Myers
Some RestrictionsA Fort Myers business that fits more than one local business tax classification must pay and comply with the tax…
Read full rule →Gainesville
Some RestrictionsGainesville levies a local business tax on anyone with a permanent business location, profession or occupation in the…
Read full rule →Gulfport
Some RestrictionsEvery business operating in Gulfport pays an annual occupational license tax under Code Section 13-34, with rates set…
Read full rule →Hialeah
Some RestrictionsThe business tax administrator decides disputed business classifications, unlisted businesses are taxed under the…
Read full rule →Hillsborough County
Some RestrictionsHillsborough County sorts businesses into classifications by size or type, and the local business tax receipt fee…
Read full rule →Hollywood
Some RestrictionsHollywood divides the contracting business into eight distinct fields, each needing its own separate local business tax…
Read full rule →Homestead
Some RestrictionsHomestead's code enforcement director sets each business's local business tax classification, and an applicant who…
Read full rule →Jacksonville
Some RestrictionsJacksonville's County Business Tax (Ordinance Code Ch. 770) sets license tax rates by business classification, size or…
Read full rule →Jupiter
Some RestrictionsJupiter requires every business, profession or occupation operating in town to hold a certificate of registration…
Read full rule →Kissimmee
Some RestrictionsKissimmee's city manager decides how a business, profession, or occupation is classified for its annual local business…
Read full rule →Martin County
Some RestrictionsMartin County levies a local business tax under Chapter 123 and issues a single, general business classification: every…
Read full rule →Melbourne
Some RestrictionsMelbourne assigns every business a specific tax classification under its business tax receipt schedule, and the…
Read full rule →Miami
Some RestrictionsMiami requires every business to hold an annually renewed Local Business Tax Receipt classified under one of more than…
Read full rule →Miami Beach
Some RestrictionsCompanies that collect or dispose of solid waste, recyclables, hazardous or biohazardous material in Miami Beach must…
Read full rule →Miami-Dade County
Some RestrictionsMiami-Dade County sets its annual Local Business Tax Receipt fee by business classification under a schedule of roughly…
Read full rule →Miramar
Some RestrictionsMiramar assigns every business a specific classification for its local business tax receipt, and when an applicant's…
Read full rule →North Port
Some RestrictionsNorth Port levies its local business tax receipt on three categories: businesses with a permanent location, professions…
Read full rule →Okaloosa County
Some RestrictionsOkaloosa County classifies its local business tax by the categories set in Chapter 205, Florida Statutes, and charges a…
Read full rule →Orange County
Some RestrictionsOrange 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 RestrictionsEvery business, profession, or occupation operating in Orlando must hold a Business Tax Receipt matched to its specific…
Read full rule →Palm Beach County
Some RestrictionsPalm Beach County sorts local business tax receipts into more than three dozen specific occupation classes, restaurants…
Read full rule →Pasco County
Some RestrictionsPasco County classifies every trade or profession separately for its occupational license tax, and contractors fall…
Read full rule →Pembroke Pines
Some RestrictionsPembroke 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 RestrictionsPompano 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 RestrictionsPort 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 RestrictionsPort St. Lucie sorts every business, profession and occupation into one of nine local business tax categories under…
Read full rule →Sarasota
Some RestrictionsEvery business, profession, or occupation operating in the City of Sarasota must buy an annual local business tax…
Read full rule →St. Petersburg
Some RestrictionsSt. Petersburg requires every business, profession, or occupation operating in the City to pay a business tax before…
Read full rule →Tallahassee
Some RestrictionsTallahassee's business tax certificate rules require construction-trade applicants to hold a state certificate of…
Read full rule →Titusville
Some RestrictionsTitusville 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 RestrictionsWest Palm Beach requires a local business tax receipt before operating any business, profession or occupation in the…
Read full rule →Palm Bay
Light RestrictionsPalm Bay classifies every business under the U.S. Standard Industrial Classification system for tax purposes; a…
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