Martin County, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing chapter
- Ch. 123, Martin County Code
- Base license fee
- $26.25 per year
- License expiration
- September 30 annually
- Late penalty
- 10% + 5%/month, plus $6.60 fee
- 150-day penalty
- $250.00 flat, plus civil suit exposure
Summary
Martin County levies a local business tax under Chapter 123 and issues a single, general business classification: every business, occupation or profession pays a flat $26.25 annual license unless state law provides another rate, and no one may operate without one.
No person shall engage in or manage any business, profession or occupation in Martin County for which a local business tax is required by this chapter or other law of this State, unless an occupational license shall have been procured from the Tax Collector. Such a Martin County occupational license shall be issued to each person upon submission of a proper application and receipt of $26.25. ... There is hereby created a new general business classification to replace all previous or existing classifications. Every person engaged in a business in Martin County shall pay a license tax of $26.25. ... Every person engaged in a profession, business or occupation regulated by law where licensing and qualification standards are required shall display and exhibit to the Tax Collector the license for the current year prior to the Tax Collector issuing an occupational license pursuant to this chapter.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 62 | Land Development Regulations: Supplement 62).
Full Breakdown
ch. 205. Sec. 25 fee. Sec. 25 license tax and covering anyone offering a service to the public for consideration, regardless of whether the endeavor is separately regulated by law. Anyone practicing a state-regulated profession must show the Tax Collector their current state license before the County issues the occupational license, and every branch office or professional office where a profession is practiced must be separately licensed. Licenses run on a fiscal year: Sec. A caps validity at one year, with all licenses expiring September 30, and Sec.
7 lets someone who becomes liable mid-year pay half the annual fee for the remainder. 00, under Sec. B-C. Revenue is split between unincorporated Martin County and its municipalities by population ratio and remitted within 15 days of the month of receipt under Sec. D-E, with the County's own share funneled into the Martin County Economic Development Trust Fund under Sec. 6.
Violations & Fines
Operating without the required local business tax license is a second-degree misdemeanor under Sec. 123.3, punishable per F.S. § 775.083. A license unpaid by October 1 is delinquent under Sec. 123.13, drawing a ten percent penalty for October plus five percent for each additional delinquent month, a $6.60 collection fee, and, after 150 days unpaid, an automatic $250.00 penalty plus exposure to a civil action for court costs and attorney's fees.
Frequently Asked Questions
What does a Martin County business license cost?
When does a Martin County business tax license expire?
What happens if I operate a business in Martin County without paying the local business tax?
Sources & Official References
Other rules in Martin County
Florida rules heatmap·Compare Martin County to another location·View the Florida local taxes & fees overview
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