MenuSpy / City reports / Florida / Rules
Florida rules · 2026
Florida restaurant rules for 2026: wage, sales tax by county, meal taxes and license fees
The four numbers every Florida restaurant budget starts with, with the official source for each. Rules change on fixed dates; the dates are listed so you know when to check again.
In 2026 a Florida restaurant pays a $15.00 minimum wage ($11.98 tipped), charges 6.0% to 8.0% sales tax depending on the county, adds a local meal tax only in Miami-Dade and three beach towns, and pays DBPR $242 to $357 a year for its license.
Minimum wage
$15.00 per hour, $11.98 for tipped employees
The $15.00 rate runs from September 30, 2026 through December 31, 2027. The tipped direct wage is $15.00 minus the fixed 2003 tip credit of $3.02. Annual inflation adjustments resume in September 2027 and take effect the following January 1.
Sales tax on restaurant meals, by county
Restaurant meals are taxed at the 6% state rate plus the county surtax, including food sold to go. Service charges, minimum charges and corkage fees are taxable. A tip is not taxed when it is itemized separately and the restaurant keeps no part of it.
| Total rate 2026 | Counties | Which counties |
|---|---|---|
| 6.0% | 2 | Citrus, Collier |
| 6.5% | 7 | Hernando, Lee, Martin, Orange, Palm Beach, St. Johns, Volusia |
| 7.0% | 35 | Baker, Bay, Bradford, Brevard, Broward, Charlotte, Dixie, Flagler, Gilchrist, Glades, Gulf, Hardee, Indian River, Jefferson, Lafayette, Lake, Levy, Manatee, Miami-Dade, Nassau, Okaloosa, Okeechobee, Pasco, Pinellas, Polk, Putnam, Santa Rosa, Sarasota, Seminole, St. Lucie, Sumter, Suwannee, Taylor, Union, Walton |
| 7.5% | 22 | Alachua, Calhoun, Clay, Columbia, DeSoto, Duval, Escambia, Franklin, Gadsden, Hendry, Highlands, Hillsborough, Holmes, Jackson, Leon, Liberty, Madison, Marion, Monroe, Osceola, Wakulla, Washington |
| 8.0% | 1 | Hamilton |
Changed for 2026
- Palm Beach: Down to 0.5% for 2026: a new 0.5% school surtax began Jan 1, 2026 and the 1% infrastructure surtax was repealed Dec 31, 2025.
- Martin: Down to 0.5% for 2026: the 0.5% school surtax expired Dec 31, 2025; the 0.5% infrastructure surtax runs to 2034.
Listed as expiring December 31, 2026
- All of Brevard's 1% surtax is listed as expiring Dec 31, 2026.
- Charlotte's 1% surtax is listed as expiring Dec 31, 2026.
- A 0.5% piece of Liberty's 1.5% is listed as expiring Dec 31, 2026.
- A 0.5% piece of Santa Rosa's 1% is listed as expiring Dec 31, 2026.
The 2026 form lists these as expiring. Check the 2027 form before January 1, 2027; a county can renew a surtax by vote.
Florida DOR Form DR-15DSS, Calendar Year 2026 · Florida DOR, Sales and use tax on restaurant sales (GT-800035)
Local meal taxes
Miami-Dade County, hotels and motels: 2%
Food, beverages and alcoholic beverages sold in hotels and motels only.
Miami-Dade County, alcohol-licensed places: 1%
Food and drink in places licensed to sell alcohol for on-premises consumption, other than hotels and motels. Places with $400,000 or less in gross revenue the previous year, veterans' organizations and package sales are exempt.
Miami Beach, Bal Harbour and Surfside: 2%
Resort tax on food and beverages, in place of the county food and beverage taxes. Miami Beach applies it to all food and drink sold in restaurants, bars and nightclubs, delivery-app sales included.
No other Florida county or city levies a tax on restaurant meals: state law lets only Miami-Dade County levy the food and beverage taxes, and only Miami Beach, Bal Harbour and Surfside levy the resort tax. Source: Florida EDR local government handbook
Food service license
Every public food service establishment needs its own annual license from DBPR, priced by seats. New licenses and ownership changes also pay a $50 application fee. Each fee includes the $10 Hospitality Education Program fee.
| DBPR license | Annual fee |
|---|---|
| Non-seating | $242 |
| 1 to 49 seats | $262 |
| 50 to 149 seats | $273 |
| 150 to 249 seats | $294 |
| 250 to 349 seats | $315 |
| 350 to 499 seats | $336 |
| 500 or more seats | $357 |
| Food truck or cart | $347 |
| Caterer | $263 |
DBPR food service license fees
Want the rules for one address, with the local picture?
The $79 local area report researches one address or neighborhood: nearby menus and observed prices, a year of local events, the rules that apply and local signals. Sources linked. No account.
Already open? The restaurant report compares your menu with the menus near you.
Questions operators ask
What is the sales tax on restaurant food in Florida in 2026?
6% state sales tax plus the county surtax, for a total of 6.0% (Citrus and Collier) to 8.0% (Hamilton). Take-out is taxed the same way. Service charges are taxable; separately itemized tips the restaurant keeps no part of are not.
Which Florida cities have a meal tax?
Miami Beach, Bal Harbour and Surfside levy a 2% resort tax on food and beverages. Miami-Dade County charges 2% on food and drink sold in hotels and motels and 1% at alcohol-licensed places with more than $400,000 in sales. No other Florida county or city taxes restaurant meals.
What is the Florida minimum wage for tipped restaurant workers?
$11.98 per hour from September 30, 2026: the $15.00 minimum wage minus the fixed $3.02 tip credit. Tips must bring the employee to at least $15.00.
How much does a Florida restaurant license cost?
DBPR's annual food service license is priced by seats: $242 without seating, $262 for 1 to 49 seats, up to $357 for 500 or more. A food truck or cart is $347. New licenses and ownership changes add a $50 application fee.
Florida market data
Licensed places, seats and seasonality for every metro and county: Florida restaurant market data.