Boca Raton, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Base tax
- $105.00 per year
- Lowest classification rate
- $31.50 (child day care)
- Separate tax
- Required per business location
- Enforcing agency
- Business taxing authority
- Max suspension
- 12 months (Sec. 8-56)
Summary
Boca Raton taxes every business, profession or occupation operating in the city under Code of Ordinances § 8-46: a flat $105.00 local business tax applies except for ten classifications, from child day care to tailors, billed at reduced rates as low as $31.50. The business taxing authority collects it before issuing a certificate of use.
(1)Except as otherwise prohibited by law or as provided in (2) below, "Business taxes below $105.00," the business tax for the privilege of engaging in or managing any business, profession or occupation within the city shall be a tax in the amount of $105.00.(2)Business taxes below $105.00. The business tax shall be as specified for the following business classifications: Child day care 624410A $31.50; Dressmaking/alterations 315233.00 $63.00; Fire/marine/casualty insurance 524126.00 $94.50; Insurance agency 524210A $94.50; Insurance agency outside city 524210C $94.50; Life insurance 524413.00 $94.50; Retail newsstand 451212.00 $63.00; Surety company 524126A $94.50; Tailor 811490G $94.50; Title insurance 524127.00 $94.50.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 72 Update 1).
Full Breakdown
Boca Raton charges a local business tax under chapter 8, article II of its Code of Ordinances for the privilege of engaging in or managing any business, profession or occupation in the city. 50. Classification numbers track industry codes printed in the statute itself, such as class 624410A for child day care. Under section 8-40, any person operating more than one location must obtain and pay for a separate business tax receipt for each address, and one act of selling goods or soliciting business is enough to trigger liability regardless of whether a sale is completed.
The business taxing authority, per section 8-53, collects the tax, issues certificates of use, and investigates applicant eligibility. ch. 205, and section 8-44 lets a taxpayer obtain a duplicate receipt for a lost or destroyed original by filing a notarized affidavit and paying the fee set in the city's user fee schedule. Section 8-45 requires every taxpayer to post the receipt where it can be seen and to surrender it once expired, suspended or revoked.
Violations & Fines
Section 8-39 makes each day a business operates without paying the required tax a separate and distinct offense. A business that misrepresents information on its certificate of use application, operates after its certificate of use is suspended or revoked, or is conducted from unlicensed premises can have that certificate revoked or suspended under section 8-56 for up to 12 months, with reinstatement barred to the same owner or an affiliated firm during the suspension.
Frequently Asked Questions
How much is Boca Raton's business tax?
Do I need a separate tax receipt for each location?
What happens if my certificate of use is suspended?
Sources & Official References
Other rules in Boca Raton
Florida rules heatmap·Compare Boca Raton to another location·View the Florida local taxes & fees overview
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Business Tax Classification in Nearby Cities
How other cities in Palm Beach County handle business tax classification.