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

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

Key Facts

Authority
Margate Code § 25-11, Schedule of Business Taxes
Tax due date
October 1, receipt expires September 30
Half-year rate
One-half tax from April 1 to September 30
Transfer fee
$5.00 within ten days of sale
Delinquency penalty cap
25 percent of the business tax
Sample rates
Bakery $125, beauty shop $90 to $140

Summary

In the City of Margate, Section 25-11 levies a local business tax on every business, profession or occupation and fixes an annual amount for each listed classification, such as $125 for a first bakery or $90 for a small beauty shop. Payment is a prerequisite to opening, and receipts expire each September 30.

There is hereby levied a local business tax on all persons engaged in or managing any business, profession or occupation within the corporate limits of the city. The payment of such business tax shall be deemed a prerequisite condition to the right to commence business or the right to commence any commercial activity associated with the business to which such local business tax receipt would apply. Unless otherwise provided herein, the amount of the annual local business tax with respect to each classification hereinafter described is hereby fixed as follows: ... (22)BAKERIES, wholesale and/or retail. . .(a)First store . .125.00(b)Additional stores, each . .75.00(23)BARBERSHOPS. . .(a)For each chair contained therein, whether operated or not . .25.00(b)Bootblack stands, each operator . .8.75(c)Manicurist, each . .12.50(24)BEAUTY SHOPS. . .(a)One to three (3) operators . .90.00(b)Over three (3) operators . .140.00

Full Breakdown

Section 25-11 of the Margate Code levies a local business tax on all persons engaged in or managing any business, profession or occupation within the corporate limits and calls payment a prerequisite condition to commencing business or any related commercial activity. The amount depends on the classification in the Schedule of Business Taxes, an alphabetical list of numbered categories. Bakeries, wholesale or retail, pay $125 for the first store and $75 for each additional store. Barbershops pay $25 for each chair, operated or not, $8.75 for each bootblack stand operator and $12.50 for each manicurist. Beauty shops pay $90 with one to three operators and $140 with more than three. Corporate office administration is $125, bowling alleys pay $25 per lane, auction companies pay $1,500, and pawnbrokers pay $840.

Section 25-1 requires a separate receipt for each business at each permanent location and each branch office. Under Section 25-7, a classified business needs its own tax even when connected to another business. Section 25-12 grants a new or transferred receipt only if the use complies with city land use, zoning, building and fire codes.

Receipts are due by October 1 and expire September 30. Applicants pay the full tax from October 1 to April 1 and one-half from April 1 to September 30. A receipt transfers for $5.00 within ten days of a bona fide sale, or from one location to another in the city on written request. Section 25-8 exempts charitable, religious, fraternal, youth, civic and service organizations whose fund-raising is done only by members and used only for their activities, and applies exemptions under Florida Statutes. Section 25-4 deducts a ten percent service charge from any rebate.

Violations & Fines

Under Section 25-5, a receipt not renewed by October 1 is delinquent: a ten percent penalty for October, plus five percent for each later month, capped at twenty-five percent of the tax. Section 25-6 adds a fee equal to twenty-five percent of the annual tax if the lapse passes ninety days. Refusing the business tax inspector is punishable by a fine up to $500 or up to ninety days in jail.

Frequently Asked Questions

Who has to pay Margate's local business tax?
Section 25-11 levies it on all persons engaged in or managing any business, profession or occupation within the city limits. Section 25-1 requires a receipt for each business at each permanent location and each branch office, obtained before starting, with the tax amount set by the listed classification.
How much of the tax do I pay if I open mid-year in Margate?
Section 25-2 charges the full annual tax for a receipt obtained between October 1 and April 1 of the license year, and one-half of the annual tax for a receipt obtained from April 1 to September 30. Every receipt expires on September 30 and cannot run longer than one year.
What happens if I renew my Margate business tax receipt late?
Renewals are due October 1. Section 25-5 adds a ten percent penalty for October and five percent per additional month, capped at twenty-five percent of the tax. After ninety days of delinquency, Section 25-6 adds a fee of twenty-five percent of the annual tax and treats continued operation as a violation.
Do I need zoning approval before getting a Margate receipt?
Yes. Section 25-12 grants applications for new or transferred receipts only if the use or occupation complies with all applicable city land use, zoning, building and fire codes related to that specific occupation, so a receipt cannot be issued for a use the zoning code does not allow at that address.

Sources & Official References

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