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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Governing chapter
Ordinance Code Ch. 770, County Business Tax
Classification defined
Sec. 770.104(b): by size or type
Conflict rule
Specific classification governs, Sec. 770.113
Penalty for no license
Class D offense, Sec. 770.123
License term
Expires September 30 each year

Summary

Jacksonville's County Business Tax (Ordinance Code Ch. 770) sets license tax rates by business classification, size or type, rather than one flat fee, with over 100 dedicated schedules for specific trades.

Classification means the method by which a business or group of businesses is identified by size or type, or both.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 6 Update 1).

Full Breakdown

Acting as Duval County's taxing authority, the City defines "classification" in Sec. 770.104(b) as the method for identifying a business or group of businesses by size or type. Each classification has its own rate schedule in Part 3: contractors pay by employee-count tier (Sec. 770.307), restaurants by seating capacity (Sec. 770.306), and dozens of other trades get dedicated sections. Sec. 770.113 provides that a specific classification governs over a general one, and Sec. 770.318 is the catch-all for businesses with no dedicated classification. Licenses run September 30 to September 30 (Sec. 770.105).

Violations & Fines

Doing business without the required Business Tax Receipt is a class D offense under Sec. 770.123; the Tax Collector may submit affidavits to the State Attorney under Sec. 770.124.

Frequently Asked Questions

What does "classification" mean for Jacksonville's business tax?
Under Sec. 770.104(b), classification is the method used to identify a business or group of businesses by size or type, which determines the license tax schedule that applies in Chapter 770, Part 3.
Which classification applies if my business could fit more than one?
Sec. 770.113 states a specific classification governs over a general one, so a dedicated schedule like contracting or restaurants takes precedence over the catch-all Sec. 770.318 for miscellaneous businesses.

Sources & Official References

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