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

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

Key Facts

Smallest contractor tier
1-10 employees: $11.25/yr
Largest contractor tier
201+ employees: $468.75/yr
License year ends
September 30 annually
Renewal window
Sept. 1 to Oct. 1
Late penalty
10% + 5%/month, capped 25%
Transfer fee
$3.00 per license transfer

Summary

Pasco County classifies every trade or profession separately for its occupational license tax, and contractors fall under section 102-83 of the Code of Ordinances. The tax scales with headcount: $11.25 for a one- to ten-person crew, rising through nine brackets to $468.75 for a firm employing 201 or more, including all principals in the count.

These county ordinances apply to unincorporated areas of Pasco County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

Each person who contracts or subcontracts to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or who engages in the business of construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains must obtain a license as a contractor. The license tax shall be determined by the maximum number of persons actually employed or to be employed during the license year in this county and shall be at the following rate: Persons Employed License Tax 1—10 $11.25 11—20 22.50 21—30 33.75 31—40 45.00 41—50 56.25 51—100 187.50 101—150 281.25 151—200 375.00 201 or more 468.75 In determining the number of persons employed, all principals shall be deemed employees and shall be included in the calculation.

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 94 Update 1 | Land Development Code: Supplement 20).

Full Breakdown

Chapter 102, Division 2 of the Pasco County Code of Ordinances (Article II, Occupational License Tax) sorts every kind of business into its own numbered section with its own tax schedule rather than charging one flat fee. 75 for 201 or more, and every principal of the firm counts as an employee for that tally. 00 for 150 or more) and manufacturing, processing or quarrying operations taxed on the same employee-count model under section 102-95. Section 102-41 requires the county occupational license before a person may engage in or manage any business in the classification, and section 102-43 fixes the license year to expire every September 30, with sales beginning September 1 and payment due October 1.

00 fee under section 102-44. The tax collector administers and collects these classification-based taxes county-wide, including unincorporated Wesley Chapel, Land O' Lakes, Trinity, Hudson and Odessa, since section 102-39 extends the article to the county's entire territory.

Violations & Fines

Engaging in or managing a contracting business without first obtaining the classified occupational license is a separate 25 percent penalty on top of the tax actually due, under section 102-43. A license not renewed by October 1 is delinquent and accrues a 10 percent penalty for October plus 5 percent for every month of delinquency after that, capped at 25 percent of the tax. Violating this article is also punishable under section 1-6's general penalty: up to a $500 fine, 60 days in jail, or both.

Frequently Asked Questions

How is a Pasco County contractor's occupational license tax calculated?
Section 102-83 sets the tax by the maximum number of people the contracting business employs (or expects to employ) during the license year, counting every principal as an employee. The scale runs from $11.25 for a one- to ten-person operation up to $468.75 for a firm with 201 or more workers, in nine total brackets.
When does a Pasco County occupational license expire and renew?
All occupational licenses issued under Chapter 102 expire September 30 each year regardless of classification. The tax collector begins selling the next year's licenses September 1, and payment is due October 1; anyone who has not renewed by then is delinquent under section 102-43.
What happens if I don't renew my Pasco County business license on time?
Section 102-43 adds a 10 percent delinquency penalty for October, plus another 5 percent for every additional month unpaid, though the total penalty can never exceed 25 percent of the tax. Operating without ever obtaining the required license carries its own separate 25 percent penalty on the amount due.

Sources & Official References

Other rules in Pasco County

All Pasco County rules

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