Flagler County, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Applies to
- Unincorporated Flagler County only
- Governing sections
- Flagler County Code §§ 19-26, 19-27, 19-28
- Classification basis
- Fla. Stat. ch. 205 as it existed before 4-24-1972
- Delinquent renewal fee
- $25.00 within one year of expiration
- Renewal cutoff
- No renewal after 1 year past expiration
Summary
Unincorporated Flagler County levies an occupational (local business tax) under Code Sec. 19-26, with the tax classification and amount pegged to Florida Statutes Chapter 205 as it stood before April 24, 1972. A lapsed license can be renewed within a year for a $25 delinquent fee.
The county hereby levies an occupational license tax and authorizes the issuance of occupational licenses as authorized by the provisions of F.S. ch. 205. ... The classification for the measurement of the occupational license tax and the tax itself shall be the same as was authorized under the provisions of F.S. ch. 205 as it existed in law prior to April 24, 1972. ... (a)All delinquent occupational licenses may be renewed within one (1) year from the date of expiration of the license by paying a delinquent fee of twenty-five dollars ($25.00) in addition to the regular license fee.(b)No delinquent occupational license shall be renewed after the expiration of one (1) year from the expiration of the license.
Full Breakdown
Flagler County Code Sec. 19-26, dating to Ord. No. 72-1 in 1972, levies an occupational license tax on businesses operating in unincorporated Flagler County and authorizes the county to issue occupational licenses under the state Local Occupational License Tax Act, now codified at Chapter 205, Florida Statutes. Rather than setting its own fee schedule by business category, Sec. 19-27 freezes the classification system and the tax amount to whatever Chapter 205 provided immediately before it was substantially rewritten on April 24, 1972, so the county's business tax structure is anchored in that older state framework rather than a locally drafted rate table.
Sec. 19-28 covers what happens when a business lets its license lapse: a delinquent occupational license can still be renewed within one year of its expiration date by paying a $25 delinquent fee on top of the regular license fee, but once a full year has passed with no renewal, the county will not renew that license at all and the business must apply as new. The state law references attached to these sections point to Fla. 053 (delinquent licenses), confirming the county's tax rides directly on the state's occupational license statute rather than an independent local classification scheme. These sections govern unincorporated Flagler County; Palm Coast, Flagler Beach, Beverly Beach, and Bunnell each administer their own local business tax receipt program.
Violations & Fines
Operating a business in unincorporated Flagler County without a current occupational license, or letting one lapse more than a year past its expiration date without renewing, means the business cannot legally hold a license until it reapplies; a delinquent license renewed within the one-year window still costs the regular fee plus a $25 delinquent charge under Sec. 19-28.
Frequently Asked Questions
Does Flagler County set its own business tax rate schedule?
What happens if my Flagler County occupational license expires?
Does this occupational license apply inside Palm Coast?
Sources & Official References
Other rules in Flagler County
Florida rules heatmap·Compare Flagler County to another location·View the Florida local taxes & fees overview
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