Fort Lauderdale's taxable commercial cleaning carries 7%: the state's 6% and a 1% Broward County surtax that Form DR-15DSS lists from January 1, 2019 through December 31, 2048. Home cleaning, carpet cleaning, and exterior pressure washing aren't taxable in Florida. The City says most businesses also need two business tax receipts, City and county, and the City's usually comes first.
Two local items shape the books for a Fort Lauderdale cleaning company: a county surtax with an end date decades out, and a pair of business tax receipts. Below are both, which jobs the surtax reaches, and what they mean for your books.
Broward County's 1% surtax
Form DR-15DSS for calendar year 2026 lists Broward County's discretionary sales surtax at 1%, effective January 1, 2019 and expiring December 31, 2048. Added to Florida's 6%, taxable work done in Broward comes to 7%. Per the Department of Revenue's cleaning brochure, the surtax applies at the rate of the county where the service is performed.
Source: Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25)
Which jobs carry it
Brochure GT-800015 says residential cleaning isn't taxable. Cleaning nonresidential interiors is, including janitorial, maid, and window cleaning, and window cleaning of nonresidential buildings is taxable inside or out. Carpet cleaning and exterior pressure washing of buildings and parking lots aren't taxable. The full list is on my Florida sales tax page.
Source: Florida Department of Revenue, Sales and Use Tax on Cleaning Services (GT-800015, R. 09/22)
City and county business tax receipts
The City of Fort Lauderdale's business tax FAQ says any individual or entity engaging in or managing a business, profession, or occupation within city limits must pay the annual business tax, under Code Section 15-28. The FAQ also says most businesses must obtain both a City Business Tax Receipt and a Broward County receipt, and that in most cases the City receipt comes first. The county requirement on this page comes from the City's FAQ.
Source: City of Fort Lauderdale, Business Tax, Business Tax Frequently Asked Questions
What this means for your books
Each business tax receipt is recorded as a license expense when it's paid, the City's and the county's on separate lines. Finding out there are two can feel like one more pile on an already full desk. Don't panic. Two receipts. Two lines. We'll get them in.
Home jobs, taxable commercial work, and carpet or pressure washing jobs each stay on their own income line, and every taxable invoice records the county where the work was done. Collected surtax goes to a liability account until it's paid. Payroll and reemployment tax are on my Florida page.
I'm a bookkeeper, not a CPA or an Enrolled Agent. Whether a job is taxable and how the surtax is reported are questions for your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.