Taxable commercial cleaning in St. Petersburg carries 7%, and the county piece of it has a listed end date: Form DR-15DSS shows Pinellas County's 1% surtax, effective February 1, 1990, expiring December 31, 2029, on top of Florida's 6%. Home cleaning, carpet cleaning, and exterior pressure washing aren't taxable. A business located inside city limits needs a City Business Tax Receipt.
For a St. Petersburg cleaning company, this page covers two local items: one county surtax with an expiration date in 2029, and a city business tax receipt with an open question for crews based elsewhere. Below are both and what they mean for your books.
Pinellas County's surtax and its end date
Form DR-15DSS for calendar year 2026 lists Pinellas County's discretionary sales surtax at 1%, effective February 1, 1990 and expiring December 31, 2029. With Florida's 6%, taxable work done in Pinellas comes to 7%. This page doesn't cover what follows the 2029 date.
Source: Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25)
Per brochure GT-800015, cleaning nonresidential interiors is taxable, including janitorial, maid, and window cleaning, and window cleaning of nonresidential buildings is taxable inside or out. Residential cleaning, carpet cleaning, and exterior pressure washing of buildings and parking lots aren't. The surtax applies at the rate of the county where the service is performed. More on my Florida sales tax page.
Source: Florida Department of Revenue, Sales and Use Tax on Cleaning Services (GT-800015, R. 09/22)
The City Business Tax Receipt
The City of St. Petersburg's Business Tax Division says a Business Tax Receipt, which it also calls a Business Tax Certificate, is required for businesses located inside city limits. Mobile and temporary businesses, vehicles for hire, and insurance companies need one regardless of their business address. The page doesn't define a mobile business, so whether a cleaning company based outside the city but working in it needs a receipt isn't settled there; that's a question for the City. Pinellas County repealed its county occupational license requirement effective September 30, 1995, says businesses in unincorporated areas need no county receipt, and leaves municipalities to set their own rules.
Source: City of St. Petersburg, Business Tax Division, Business Tax Certificates
What this means for your books
Collected tax goes to a liability account, and every taxable invoice records the county where the work was done. A surtax rate typed by hand into an invoice template? It's the worst place for it. Nobody remembers it's sitting there when DR-15DSS changes, and with Pinellas listing an end date of December 31, 2029, I'd rather the rate live in one setting that gets checked against each year's form. Home jobs, taxable commercial work, and carpet or pressure washing jobs stay on separate income lines, and the business tax receipt is recorded as a license expense. 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.