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

When a business owner and the city disagree about which tax classification applies, Sec. 86-42(a) of the Code of Ordinances puts the decision in the hands of the business tax administrator, not the applicant. If a business isn't specifically listed anywhere in the classification schedule, Sec. 86-42(c) directs the business tax division to tax it under whichever listed classification is most similar to what the business actually does. A business owner who disagrees with the administrator's call isn't stuck with it: Sec. 86-42(b) gives a right to appeal to the city council, but only if the owner files a written petition with the city clerk within ten working days of being notified of the determination, following the same appeal procedure set out in Sec.

86-57. The classifications themselves come from the tax schedule in Sec. 86-43, which tracks the order and numbering of the North American Industrial Classification System (NAICS) sector by sector, and lists any special regulatory conditions, such as state licensing or square-footage limits, alongside the dollar amount owed for each category. Sec. 86-41 backs the whole system with a debt remedy: any business tax or penalty imposed under the article is a debt owed to the city, and anyone operating without first obtaining the required business tax receipt is personally liable for that amount in court.