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

City Code § 12-26 sets the default rule for local business tax classification: any person or firm engaged in selling goods, wares and merchandise that is specially classified pays the specially classified local business tax and not the merchants' local business tax, while any business not specially classified pays the merchants' business tax. Section 12-24 requires a separate local business tax receipt for each business classified under the fee schedule in Section 12-53, whether or not the business is connected with another one. Section 12-53 lists roughly three dozen specific classifications with their own flat fees, such as $268.02 for a general retail sales use under 10,000 square feet, $703.55 for an auction store or a pawnbroker, $351.78 for a check cashing facility or a lounge, and $268.02 for a short-term rental property such as an Airbnb or VRBO, plus $18.77 per bed for the owner of that rental.

Section 12-20 requires an applicant whose tax depends on capital invested, stock value or employee count to file a sworn statement and supporting records with the city, and Section 12-27 bars issuance or renewal of a certificate to any business more than 30 days delinquent on local business taxes, false alarm fees, code fines or fire inspection fees.