Daytona Beach, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- City Code § 90-350
- Administering office
- Permit and licensing division
- Unlisted business rule
- Taxed comparably under § 90-351
- Delinquency rule
- Must pay before new receipt issues
- Penalty waiver
- Only if no notice was sent, § 90-345
Summary
Daytona Beach requires a separate local business tax for each classification a business falls under. If an occupation, business, profession or privilege spans more than one category in the city's fee schedule, the operator must comply with the local business tax requirements of every classification that applies, not just one.
Whenever any occupation, business, profession or privilege shall fall into more than one of the classifications contained in section 90-354 or section 90-381, such occupation, business, profession or privilege shall be required to comply with the local business tax requirements of each classification or privilege.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 78 | Land Development Code: Supplement 36).
Full Breakdown
Under City Code Sec. 90-350, whenever an occupation, business, profession or privilege falls into more than one of the classifications listed in the fee schedule at Sec. 90-354 (or the separate schedule in article VI of chapter 90), the business must comply with the local business tax requirements of each applicable classification. This means a single storefront that, say, sells retail goods and also operates a parking lot or offers a licensed personal service is taxed under each separate line item, not a single blended rate.
Sec. 90-351 backstops the schedule for anything not specifically listed: unlisted businesses, professions, occupations or callings are taxed in a manner and on terms comparable to enumerated businesses, as judged by the local business tax officer. Sec. 90-353 sets the general rule that the amount of tax owed is fixed according to the schedule in Sec. 90-354 and article VI. The permit and licensing division administers billing and can require a higher, prorated tax mid-year under Sec. 90-347 when a business expands its volume, size, vehicle count, or otherwise materially changes operations.
Delinquent local business taxes must be paid in full before a new license issues (Sec. 90-346), and the division may waive penalties only where no delinquency notice was sent, with all other waivers requiring city commission approval (Sec. 90-345). Rebates for local business taxes already paid are available in narrow circumstances under Sec. 90-348, such as taxes collected by error, death or incapacity of the taxpayer, military induction, government taking of the business premises, or destruction by fire or casualty, prorated under Sec. 90-349 based on days remaining in the tax period.
Violations & Fines
Operating under only one classification when the business's activities span multiple taxed categories exposes the business to being billed for the unpaid classification(s) plus applicable penalties, and any new local business tax receipt is withheld until delinquent taxes are paid in full under Sec. 90-346. The permit and licensing division determines classification and can adjust the tax owed at any time a material change in the business is discovered under Sec. 90-347.
Frequently Asked Questions
Does Daytona Beach charge one tax per business or one per activity?
What happens if my business isn't listed in the fee schedule?
Can Daytona Beach raise my business tax mid-year?
Sources & Official References
Other rules in Daytona Beach
Florida rules heatmap·Compare Daytona Beach to another location·View the Florida local taxes & fees overview
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