In Orlando, taxable commercial cleaning carries a 6.5% combined rate: Florida's 6% plus Orange County's 0.5% discretionary sales surtax, which Form DR-15DSS lists as expiring December 31, 2035. Residential cleaning isn't taxable in Florida, and neither are carpet cleaning or exterior pressure washing.
Orange County's surtax is a single half percent, so the Orlando rate math is short. What takes more care is which jobs it touches and what else an Orlando business needs. This page covers the rate, the business tax receipts, one rule about rental cleaning fees, and the books.
6.5% on taxable commercial jobs
Florida taxes cleaning the interior of nonresidential buildings, including janitorial, maid, and window cleaning, and window cleaning of nonresidential buildings is taxable inside or out, per the Department of Revenue's brochure GT-800015. Surtax applies at the rate of the county where the service is performed. DR-15DSS for calendar year 2026 lists Orange County at 0.5%, effective January 1, 2003 and expiring December 31, 2035. Add the state's 6% and a taxable Orange County job comes to 6.5%.
Source: Florida Department of Revenue, Sales and Use Tax on Cleaning Services (GT-800015, R. 09/22)
Source: Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25)
Source: Florida Department of Revenue, Sales and Use Tax
City and county business tax receipts
The City of Orlando requires a Business Tax Receipt to operate any business within city limits, and its page says all businesses must have both city and county business tax receipts.
Source: City of Orlando, Get a Business Tax Receipt
Cleaning fees on rentals
The Department of Revenue's brochure adds a rule about rentals: a mandatory cleaning fee charged as part of a taxable transient rental is part of the taxable rental charge. The rest of the conditions are on my Florida sales tax page.
Source: Florida Department of Revenue, Sales and Use Tax on Cleaning Services (GT-800015, R. 09/22)
What this means for your books
Taxable commercial work goes on one income line and home cleaning on another, with carpet cleaning and exterior pressure washing on a third. One catch-all tax column in a spreadsheet. It's the worst setup for this, because it can't show which invoices were taxable or which county's rate applied. In the books, collected tax sits in a liability account and each taxable invoice carries the county where the work was performed. If past jobs were lumped together, cleanup bookkeeping is where they get separated. Payroll and reemployment tax are on my Florida page.
I'm a bookkeeper, not a CPA or an Enrolled Agent. Whether a particular job is taxable, and how the tax and surtax are reported, belongs with 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.