Brevard County, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Flat tax rate
- $37.00 per classification
- Multi-classification cap
- still capped at $37.00
- Number of classifications
- ~30 numbered categories
- Zoning permit required first
- yes, § 102-50
- Applies only in
- unincorporated Brevard County
Summary
Every business in unincorporated Brevard must hold a local business tax receipt classified by activity type, with each classification capped at a flat $37.00 tax.
(a)Licenses required by this article must be classified by one or more of the following sections. Specific classification descriptions are provided to most accurately reflect the activity which is being conducted and to correspond with approved zoning or other statutory prerequisites. Other activities are not precluded, unless precluded by federal, state or local laws and ordinances.(b)For each license required by this article, the business tax receipt rate is $37.00. A single license account may be classified in more than one section, however, the license tax for such business will not exceed $37.00.(c)If a classification provides for exemptions or exceptions, and there is no other classification for which a license is due, such exemption or exception will extend to the determination of whether a license is required. (Code 1979, § 21-34; Ord. No. 95-35, § 10, 8-15-95; Ord. No. 2000-40, § 1, 8-8-00; Ord. No. 2002-34, § 1, 7-23-02; Ord. No. 2004-25, § 1, 7-13-04; Ord. No. 2007-003, § 56, 2-20-07)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 135).
Full Breakdown
The county tax collector issues local business tax receipts under Brevard County Code ch. 102, div. 3. Section 102-66 requires every licensed business to be classified into one or more of roughly 30 numbered classifications (contractors, retail sales, professional offices, restaurants, junk dealers, coin-operated machines, and more), each tied to the activity actually conducted and to applicable zoning. The tax rate is flat: $37.00 per classification, and even a business classified under multiple sections pays no more than $37.00 total. A zoning use permit from the planning and zoning director is also required before a receipt issues (§ 102-50), unless the use predates current zoning as a lawful nonconforming use. This governs only unincorporated Brevard; Palm Bay, Melbourne, Titusville, Cocoa and the other Space Coast cities issue their own business tax receipts under their own codes.
Violations & Fines
Operating without a required receipt draws a 25 percent penalty on the tax due; unpaid tax after 150 days of notice can bring civil action, court costs, attorney's fees and a penalty up to $250.00 (§ 102-47). The tax collector may also administratively revoke a receipt issued for a location not properly zoned for the business (§ 102-50).
Frequently Asked Questions
How much does a Brevard County business tax receipt cost?
Does this cover businesses in Melbourne or Palm Bay?
Sources & Official References
Other rules in Brevard County
Florida rules heatmap·Compare Brevard County to another location·View the Florida local taxes & fees overview
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