Jacksonville Beach, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Classification system
- 1987 Standard Industrial Classification Manual (SIC code)
- General contractor (1542)
- 330.00 annual tax
- Handyman (1550)
- 79.20 annual tax
- Receipt due date
- On or before September 30
- Multiple locations
- Each location is a separate business
- Delinquency cap
- Twenty-five (25) percent of the tax
Summary
Jacksonville Beach sets its annual local business tax by classification in Sec. 15-13, using the 1987 Standard Industrial Classification Manual to assign each business its class and rate. Construction alone runs from 79.20 for a handyman to 330.00 for a general contractor, and every receipt expires on the last day of September.
Except as otherwise provided, an annual business tax in the amount as set forth, enumerated and listed in the following schedule is hereby adopted and fixed as the amount that shall be payable to the city and collected by it before any person shall be authorized or allowed to exercise any privilege or engage in any business, occupation or commercial activity embraced in the list or schedule. The Standard Industrial Classification Manual (U.S. Department of Commerce, 1987) shall be used in establishing the business class (SIC code) and local business tax. ... CONSTRUCTION—DIVISION C Residential contractor (1521) $110.00 Nonresidential contractor (1522) 220.00 General contractor (1542) 330.00 Handyman (1550) 79.20
Official source re-checked November 3, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 60).
Full Breakdown
Section 15-13 adopts a schedule of annual business taxes payable to the city and collected before any person exercises a privilege or engages in a business, occupation or commercial activity on the list. Each line carries an SIC code, and the 1987 Standard Industrial Classification Manual published by the U.S. Department of Commerce decides which class a business falls in.
The rates differ sharply by class. In Agriculture, Forestry and Fishing, ornamental floriculture and nursery products (0181) is 79.20 and veterinary services for animal specialties (0742) is 132.00. In Construction, a residential contractor (1521) is $110.00, a nonresidential contractor (1522) is 220.00, a general contractor (1542) is 330.00 and a handyman (1550) is 79.20. Highway and street construction (1611) is 247.50. Plumbing is 220.00 for each master certificate holder (171). Personal services run from 132.00 for a first tax return preparer (7291), with 13.20 for each additional preparer, to 220.00 for funeral service and crematories (7261) and 2,500.00 for tattoo parlors (7292).
The levy itself comes from section 15-2. It falls on any person maintaining a permanent business location or branch office in the city, and on a person doing business in interstate commerce where the tax is not prohibited by the United States Constitution. Section 15-1 defines the local business tax receipt as the method by which the city grants the privilege of engaging in or managing a business, profession or occupation, and says it is not a regulatory fee for permits, registration, examination or inspection.
Section 15-8 stacks classifications: a business that fits more than one must comply with the receipt requirements of each, and each location of a multi-site business counts as a separate business. Section 15-4 caps a receipt at one year and sets expiration at the last day of September. Section 15-10 keeps the council's power to change, increase, decrease or reject any tax, and section 15-11 applies the exemptions in F.S. §§ 205.054 through 205.193.
Violations & Fines
Section 15-12 makes engaging in a listed business without paying the business tax a misdemeanor, and furnishing false information required by the chapter is a violation. Under section 15-7 an unpaid tax is delinquent after September 30, with a ten (10) percent penalty for October plus five (5) percent for each later month, up to twenty-five (25) percent of the tax. Operating with no receipt adds a twenty-five (25) percent penalty, and after one hundred fifty (150) days the city can sue and add a $250.00 penalty plus costs.
Frequently Asked Questions
How does Jacksonville Beach decide which business tax class I fall into?
What do contractors pay in Jacksonville Beach?
Do I pay twice if my business fits two classifications?
When is the annual business tax due?
Sources & Official References
Other rules in Jacksonville Beach
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Business Tax Classification in Nearby Cities
How other cities in this county handle business tax classification.