Orange County, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing division
- Ch. 25, Art. III, Div. 2
- Restaurant section
- § 25-84
- Rate basis
- seating capacity
- Lowest tier
- $30 (zero through 30 seats)
- Top tier
- $120 (150 or more seats)
- Receipt required by
- § 25-53
- State enforcement
- F.S. § 205.053
Summary
Orange County's local business tax varies by what the business does. Chapter 25, Article III, Division 2 of the county code sets a classification and rate for each business type, and § 25-84 is a working example: public eating places pay on a seating-capacity ladder that climbs from $30 to $120.
Every person engaged in the business of operating a restaurant, cafe, snack bar, dining room or other public eating place, whether operated in conjunction with some other line of business or not, shall pay a business tax based on the number of people for which there are seats or accommodations for the service or consumption of food at any one (1) time, in accordance with the following schedule:(1)Zero through thirty (30) seats—Thirty dollars ($30.00);(2)Thirty-one (31) through seventy-four (74) seats—Sixty dollars ($60.00);(3)Seventy-five (75) through one hundred forty-nine (149) seats—Ninety dollars ($90.00);(4)One hundred fifty (150) or more seats—One hundred twenty dollars ($120.00).
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 128).
Full Breakdown
Division 2 of Chapter 25, Article III, titled 'Classification, Rates and Requirements for Particular Businesses and Occupations,' assigns each type of business its own classification and its own tax amount. Section 25-84 shows the scheme at work. It covers every person engaged in the business of operating a restaurant, cafe, snack bar, dining room, or other public eating place, and it applies whether or not the eating place is operated in conjunction with some other line of business, so a food operation embedded in another business is still classified and taxed as an eating place.
The measure is capacity: the number of people for which there are seats or accommodations for the service or consumption of food at any one (1) time. 00). Drive-ins and takeout-only operations carry their own separate flat rates, and the county tax collector issues the required business tax receipt.
Violations & Fines
Operating without the classification-appropriate business tax receipt required by section 25-53 exposes a business to civil actions and penalties under F.S. § 205.053.
Frequently Asked Questions
How much is the business tax for a restaurant?
My eating place operates inside another business. Do I still pay the restaurant tax?
How is seating capacity counted?
Does every Orange County business pay the same tax?
Sources & Official References
Other rules in Orange County
Florida rules heatmap·Compare Orange County to another location·View the Florida local taxes & fees overview
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