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

Section 11-32 sets the trigger for classification: anyone who holds themselves out to the public, by sign, printed matter, or otherwise, as engaged in business or offering services or property for a fee is treated as engaging in a business, occupation, or profession, and owes a local business tax receipt in the classification matching what was advertised, per § 11-58. When the city and an applicant disagree about which classification fits, § 11-36 puts the call in the hands of the business tax administrator, but preserves the applicant's right to appeal that decision to the board of adjustments and appeals rather than accept it as final.

Section 11-58 itself organizes local business categories into classes of similar kind, and a single rate applies to every category inside a class unless the schedule says otherwise. Getting classified is only the first step: § 11-33 runs the receipt year from purchase beginning July 1 through expiration on September 30 of the following year, with a proration rule for new businesses, those starting in the back half of the receipt year (on or after April 1) pay half the annual tax rather than the full amount.

Section 11-34 requires a signed application naming the owner or officers, the business location, the nature of the business, and the basis for the tax (stock value, seats, machines, employees, or similar), along with a $15 nonrefundable administrative fee per application. Section 11-35 voids any receipt obtained on a material misrepresentation in that application. This chapter of the Code carries amendments through Ord. No. 13-2015, § 1, adopted April 14, 2015, for the fee schedule in § 11-58, within a general code current through Ord. No. 11-2026, § 5, adopted June 9, 2026.