Fort Myers, FL Local Taxes & Fees: Business Tax Classification (2026)

Under Fort Myers Code of Ordinances § 82-159, an occupation, business, profession, or privilege that falls into more than one classification in the local business tax schedule must comply with the local business tax requirements of each classification separately: there is no single blended rate for a mixed-activity business. This sits alongside related Article IV, Division 2 rules: wholesale-and-retail merchants must file separate reports and hold separate receipts for each side of the business (§ 82-154), a business run at more than one location needs a separate receipt per location (§ 82-155), and chain stores must obtain a wholesale-merchant receipt for each distributing warehouse in the city (§ 82-156). The local business tax office, working with code enforcement, administers and enforces these classification rules (§ 82-162).