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

City Code Section 12-2 divides every business tax receipt applicant in Tamarac into one of three classifications, each carrying its own scope and paperwork. A manufacturer's receipt covers only wholesale sales of goods it produces; a manufacturer that also sells directly to the public must separately obtain a retail merchant's receipt, and an establishment that falls under a more specific classification pays that classification's tax instead. The merchant classification covers retail and wholesale sales of goods, wares and merchandise across the board, but a business engaged in a specially classified line of commerce, such as one of the dozens of named uses in the Section 12-39 fee schedule, pays under that specific classification rather than the general merchant category.

Anyone who operates as both a wholesale and a retail merchant has to file separate reports for each side of the business and hold a receipt for each. The professional classification covers licensed professions, and it is deliberately personal: a professional's receipt cannot be transferred to another practitioner, and every individual who practices the profession needs a receipt of their own even inside the same firm. The supervisor of local business tax receipts, appointed under Section 12-3, investigates which classification an applicant belongs in and can refer misclassification disputes for enforcement.

Operating without the correctly classified receipt, or failing to display it, is a violation of Section 12-7 regardless of the classification involved, and applicants must renew by October 1 of each year under Section 12-29.