Fort Lauderdale, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Unclassified business cap
- $157.50 (Sec. 15-56)
- Receipts sold
- Aug. 1, due Sept. 30 annually
- Late renewal penalty
- 10% Oct., +5%/month, capped 25%
- No-receipt penalty
- 25% of tax due
- 150+ days unpaid
- $250 penalty plus costs
- Administered by
- city Business Tax Division
Summary
Fort Lauderdale taxes each trade or profession under its own named classification in City Code Sec. 15-57, from Accountant to Yacht Broker, with a set dollar fee per category. A business that fits no listed category still owes tax under Sec. 15-56's unclassified rule, capped at $157.50, with the Business Tax Division picking the closest matching classification.
Sec. 15-56. - Unclassified occupations. Every business, occupation, profession, or exhibition, substantial, fixed or temporary, engaged in by any person, whether in a building, tent, or upon a street, vacant lot or anywhere in the open air, within the city and not specifically designated in this article, shall pay a business tax not to exceed one hundred fifty seven dollars and fifty cents ($157.50), said amount to be determined by the business tax division by choosing the classification that is most similar to the business not specifically classified. ... Sec. 15-57. - Amount of tax to be paid. Business tax receipts shall be issued to cover only one (1) location, and only one (1) of the occupations of business classifications hereinafter set out, unless permitted hereunder. Businesses, trades, professions, services, etc., shall pay each tax for all services and professions as noted herein.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 67 Update 1 | Unified Land Development Code: Supplement 58 Update 2).
Full Breakdown
Chapter 15, Article II's Local Business Tax scheme runs on classification, not a flat citywide fee. Sec. 50), Retail or Sales, and Services, plus dozens of stand-alone line items with their own fees. Sec. 15-33 requires a separate business tax receipt for each classified business or trade a person operates, even at a single address, and treats the tax as a yearly privilege unless the ordinance says otherwise. Sec. 15-37 requires anyone selling merchandise that carries its own specific classification to pay that classification's tax rather than the generic merchants' tax, which applies only to sellers with no specific listed category.
Sec. 15-32 requires a sworn statement, and lets the Business Tax Division investigate, whenever the tax amount depends on capital invested, stock value, or employee count. Sec. 50, with the division choosing whichever listed classification is most similar. Receipts are sold starting August 1 each year, are due September 30, and Sec. 15-40 conditions issuance on Development Services first confirming the proposed use is zoning-compliant at the chosen location.
Violations & Fines
Sec. 15-43 sets the enforcement schedule: receipts unrenewed by September 30 draw a 10 percent penalty in October plus 5 percent for every additional month of delinquency, capped at 25 percent of the tax; operating any classified business without first obtaining the receipt draws a flat 25 percent penalty on the tax due; and a balance unpaid more than 150 days after the initial notice adds a $250 penalty plus attorneys' fees and administrative collection costs, on top of civil action to recover the tax.
Frequently Asked Questions
How does Fort Lauderdale decide which business tax classification I owe?
What if my business doesn't match any listed category?
When is the business tax receipt due each year?
What if I sell merchandise that has its own tax category?
Sources & Official References
Other rules in Fort Lauderdale
Florida rules heatmap·Compare Fort Lauderdale to another location·View the Florida local taxes & fees overview
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