Broward County, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Legal basis
- Fla. Stat. Ch. 205 + County Code Art. II
- Retail rate
- $45 per location (Sec. 20-47)
- Service business rate
- $33-$150 by employee count (Sec. 20-46)
- Catch-all rate
- $150 flat (Sec. 20-55)
- Penalty
- Up to $500 fine, 60 days jail
Summary
Every business, profession, or occupation operating in Broward County must obtain an annual business tax receipt from the county Tax Collector, sorted into classifications such as retail, service, professions, contracting, and eating establishments, each carrying its own fee schedule.
Pursuant to the authority granted by Chapter 205, Florida Statutes, no person shall engage in or manage any business, profession or occupation, as the same are contemplated by Chapter 205, Florida Statutes, unless such person first obtains a business tax receipt as required by this article, unless otherwise exempt from this requirement by any other ordinance, special act or general law of this state. Such business tax receipt shall be issued to each person by the tax collector in and for Broward County upon receipt of the amount hereinafter provided. The foregoing notwithstanding, a municipality, rather than the tax collector in and for Broward County, which has entered into an interlocal agreement with Broward County, shall issue Broward County business tax receipts and collect the tax thereon pursuant to the provisions of Chapter 205, Florida Statutes. Furthermore, in those municipalities in which Broward County has transferred the responsibilities relating to the issuance of Broward County business tax receipts, a Broward County business tax receipt shall not be issued to any person to engage in any business, profession or occupation unless the applicant meets all the requirements of the issuing municipality so as to entitle the applicant to the issuance of a municipal business tax receipt.
(Ord. No. 72-13, § 1, 7-11-72; Ord. No. 2001-23, § 1, 6-26-01; Ord. No. 2006-40, § 1, 12-12-06)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 72 | Administrative Code: Supplement 28).
Full Breakdown
Broward County Code Sec. 20-15 requires anyone conducting a business, profession, or occupation to obtain a business tax receipt from the county Tax Collector before operating, under authority granted by Chapter 205, Florida Statutes. Article II then classifies businesses by type, each carrying its own fee schedule: retailers pay $45 per location (Sec. 20-47), service businesses scale from $33 to $150 by employee count (Sec. 20-46), professionals pay $30 to $45 per office by staff size (Sec. 20-45), and eating establishments pay $45 to $150 by seating capacity (Sec. 20-31); anything not otherwise classified defaults to a flat $150 under Sec. 20-55. Some municipalities issue the county receipt themselves under interlocal agreement.
Violations & Fines
Operating without a receipt, or obtaining one by fraud, is prosecuted as a misdemeanor under Sec. 20-59: up to $500 and 60 days in jail, with each day a separate offense; the county can also seek an injunction.
Frequently Asked Questions
Does every Broward business need a county business tax receipt?
Which business tax rate applies to my business?
Do I pay the county or my city for a business tax receipt?
Sources & Official References
Other rules in Broward County
Florida rules heatmap·Compare Broward County to another location·View the Florida local taxes & fees overview
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