Port St. Lucie, FL Local Taxes & Fees: Business Tax Classification (2026)

Sec. 111.01 defines 'Classification' as the method by which a business or group of businesses is identified by size or type, or both, and Sec. 111.23(a) requires that a business tax receipt cover only one location and only one occupation or classification listed in Sec. 111.45. Sec. 111.45 sets nine categories: Category I ($33.10) covers unregulated personal-service trades like bookkeeping, locksmiths and home child care; Category II ($66.25) and Category III ($134.00) cover more regulated trades and professional services such as contractors and salons; Category IV ($268.00) covers higher-impact uses; Category V prices retail and wholesale merchants by average stock value, from $65.25 up to $93.00 plus $6.40 per additional $1,000.00 in stock; Category VI prices manufacturers by employee count, from $25.50 for one employee up to $63.80 per each additional 20 employees; Category VII charges adult entertainment establishments a flat $638.14; Category VIII issues a $15.00 student business tax receipt to 14-to-18-year-olds enrolled in a St. Lucie County school who complete the Student Entrepreneur Program; and Category IX lets the city assign a classification to any business type not otherwise listed.

Sec. 111.27 adopts Florida Statutes Chapter 205, the Local Business Tax Act, in its entirety, incorporating the recommendations of the equity study commission that set these classifications and rates.