{"place":"Jacksonville, FL","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/jacksonville-fl","state":{"code":"FL","name":"Florida","slug":"florida","incomeTax":{"type":"none","flatRate2026":null,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"The Florida Constitution (Art. VII, s. 5) bars a state tax on the income of natural persons who are residents or citizens, beyond amounts creditable against a similar federal or state tax.","source":"https://www.flsenate.gov/Laws/Constitution"},"estimatedTax":null,"minimumWage2026":{"standard":15,"tippedCash":11.98,"tipCreditAllowed":true,"notes":"$15.00 since September 30, 2026; before that it was $14.00 (tipped $10.98, per the US DOL table as of July 1, 2026). Under Art. X, s. 24 of the Florida Constitution, the first inflation adjustment is calculated September 30, 2027 and takes effect January 1, 2028. Employers may count tips only up to the 2003 FLSA tip credit, which is $3.02 (US DOL), so the tipped cash wage is $11.98.","source":"https://www.flsenate.gov/Laws/Constitution"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Rideshare (TNC) driver classification and state preemption","summary":"Under Fla. Stat. 627.748(9), a TNC driver is an independent contractor if the company does not set required log-on hours, does not bar other apps or other work, and both sides agree in writing. Subsection (17) makes state law the exclusive regulator of TNCs and their drivers, preempting local rules.","source":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0600-0699%2F0627%2FSections%2F0627.748.html"},{"name":"Marketplace contractor law (Fla. Stat. 451.02)","summary":"A worker who finds jobs through a marketplace platform app must be treated as an independent contractor, not an employee, under all state and local laws (including workers' compensation and reemployment assistance) if six conditions are met: no hours set by the platform, freedom to use other platforms, freedom to do other work, a written contractor agreement, the worker bears substantially all expenses, and the worker pays their own income taxes.","source":"https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0400-0499%2F0451%2FSections%2F0451.02.html"}],"notes":"Because Florida has no personal income tax, sole proprietors and single-member LLC owners owe no state income tax. LLCs file an annual report with the Division of Corporations between January 1 and May 1 for a $138.75 fee, plus a $400 late fee after May 1 (https://efile.sunbiz.org/llc_ar_help.html). This is a filing fee, not a tax. Tip credit confirmed at https://www.dol.gov/agencies/whd/state/minimum-wage/tipped."},"stateRetirementProgram":{"state":"Florida","code":"FL","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":{"slug":"jacksonville-fl","name":"Jacksonville","stateCode":"FL","county":"Duval County","population":1017689,"populationYear":2025,"localIncomeTax":{"applies":false,"source":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026"},"localBusinessTaxes":[{"name":"Jacksonville/Duval County Local Business Tax Receipt (LBTR)","summary":"Anyone who sells goods or services to the public, runs a business from home or commercial space, or is self-employed or an independent contractor in Jacksonville/Duval County needs a Local Business Tax Receipt. The amount depends on the business type, receipts run Oct. 1 to Sept. 30, and late renewals face a 10% penalty in October plus 5% a month, up to 25%. Low-income (under 130% of poverty, with prior-year tax return) and honorably discharged veteran exemptions are available.","source":"https://taxcollector.jacksonville.gov/taxes/local-business-tax"},{"name":"Florida tangible personal property (TPP) tax return, filed with the Duval County Property Appraiser","summary":"Anyone who owns business equipment or other tangible personal property on Jan. 1, including a sole proprietor or self-employed contractor, must file Form DR-405 with the county property appraiser by April 1. Filing on time gets an exemption of up to $25,000 of assessed value; not filing brings a 25% penalty and late filing 5% a month (up to 25%).","source":"https://floridarevenue.com/property/documents/pt114.pdf"}],"businessLicense":{"required":true,"summary":"Yes. The Duval County Tax Collector says you need a Local Business Tax Receipt if you run any business from home or are self-employed or an independent contractor; home-based businesses are exempt from the city's Certificate of Use but not from the receipt.","source":"https://taxcollector.jacksonville.gov/taxes/local-business-tax"},"gigLaws":[],"notes":"No city or county income tax (Florida is listed among states with no individual income tax, and no Florida local income tax is listed; Tax Foundation 2026, a secondary source, because no official page states the absence). Businesses in Jacksonville Beach, Atlantic Beach, Neptune Beach or the Town of Baldwin must also get that municipality's own local business tax receipt (Duval County Tax Collector). Florida law (F.S. 559.955) exempts home-based businesses from the City's Certificate of Use, but not from the receipt. The TPP rules come from Florida DOR publication PT-114 (rev. 08/24). No local gig-worker or freelancer pay ordinances were found.","populationSource":"https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/cities/totals/sub-est2025.csv"},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/jacksonville-fl/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/jacksonville-fl/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/jacksonville-fl/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/jacksonville-fl/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/jacksonville-fl/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/jacksonville-fl/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/jacksonville-fl/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}