Pembroke Pines, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Classification source
- Fee schedule on file with City Clerk
- Multiple classifications
- Pay only the single highest tax
- Receipt sale window
- August 1 through September 30 annually
- Half-year tax window
- Applications April 1 to Sept. 30
- Late penalty
- 10% + 5%/month, capped at 25%
- Fraud penalty
- $100-$300 fine plus 25% of tax evaded
Summary
Pembroke Pines fixes local business tax amounts by classification on a fee schedule kept in the City Clerk's office. A business that could fit more than one classification pays only the single highest tax that applies, never a combined total for multiple categories.
§ 115.35 LOCAL BUSINESS TAX RECEIPT FEE SCHEDULE. The assessment and amount of annual local business taxes are classified and fixed according to the schedule on file in the City Clerk's office. § 115.36 BUSINESS FALLING UNDER MORE THAN ONE CLASSIFICATION; HIGHEST FEE TO BE PAID. Each person engaged in a single business which might fall under two or more classifications, shall pay the highest tax imposed by this chapter, but only one tax. This provision shall not be construed to permit any person to exercise two or more taxable privileges by the payment of only one tax.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-61: Supplement contains: Local legislation current through Ord. 2056, passed 12-11-25).
Full Breakdown
35, the assessment and amount of the annual local business tax is classified and fixed according to a schedule on file in the City Clerk's office rather than spelled out figure-by-figure in the code text itself; businesses confirm their classification and rate directly with the Clerk when applying. 36 resolves overlap: when a single business could fall under two or more classifications, it pays only the highest tax among them, and the code specifically bars using that one payment to unlock two or more taxable privileges.
37: a receipt obtained between October 1 and April 1 owes the full annual tax, while one obtained between April 1 and September 30 owes only half the annual tax. 39; if September 30 falls on a weekend or holiday, payment is due the next working day. A receipt not renewed on time becomes delinquent, drawing a 10% penalty for October plus an additional 5% for every month of delinquency after that, capped at 25% of the tax owed. 38 bars rebating any tax collected, except where it clearly appears the tax was collected by mistake or error, and even then only after all other amounts due under the receipt are paid in full.
Violations & Fines
Violating the tax chapter, including making a fraudulent return, is punishable under § 115.99 by a fine of $100 to $300, up to 90 days imprisonment, or both, at the court's discretion. On top of that criminal penalty, the violator owes an added sum equal to 25% of any local business tax avoided or evaded through the violation or fraudulent return, and anyone who assists or participates in the violation faces the same punishment.
Frequently Asked Questions
How does Pembroke Pines decide which business tax classification I pay?
What if my business fits more than one tax classification?
When is the Pembroke Pines local business tax due?
What happens if I renew my business tax receipt late?
Sources & Official References
Other rules in Pembroke Pines
Florida rules heatmap·Compare Pembroke Pines to another location·View the Florida local taxes & fees overview
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