{"place":"Orlando, FL","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/orlando-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":"orlando-fl","name":"Orlando","stateCode":"FL","county":"Orange County","population":333888,"populationYear":2025,"localIncomeTax":{"applies":false},"localBusinessTaxes":[{"name":"City of Orlando Local Business Tax Receipt (BTR)","summary":"You must pay a tax to run any business inside Orlando city limits, including from home, and the receipt is required before you open. The amount depends on factors such as square footage, number of workers or inventory value; home occupations add a $50 processing fee, and a $15 Certificate of Use fee and $5 administrative fee also apply. Receipts expire Sept. 30 each year; late renewals pay 10% in October rising to 25% by January, plus a $250 penalty from Feb. 1.","source":"https://www.orlando.gov/Building-Development/Permits-Inspections/Get-a-Permit/Permitting-Checklists/Business-Tax-Receipt-Information"},{"name":"Orange County Local Business Tax Receipt","summary":"Orlando says all businesses in the city must hold both a city and an Orange County business tax receipt. County receipts are valid through Sept. 30 and become delinquent Oct. 1, with monthly penalties up to 25% (Orange County Tax Collector, 407-434-0312).","source":"https://www.octaxcol.com/taxes/business-taxes"}],"businessLicense":{"required":true,"summary":"Yes. Orlando says anyone who works from home, sells at a farmers market or runs a mobile business needs a Business Tax Receipt, because all businesses must register regardless of size; home occupations also file a home occupation application.","source":"https://www.orlando.gov/Building-Development/Permits-Inspections/Get-a-Permit/Permitting-Checklists/Business-Tax-Receipt-Information"},"gigLaws":[],"notes":"No city or county income tax (Florida has no personal income tax). City statement that all businesses need both city and county receipts: https://www.orlando.gov/Building-Development/Permits-Inspections/Other/Get-a-Permit-for-Your-Business/Get-a-Business-Tax-Receipt. Orlando offers business-tax fee exemptions for qualifying owners (see the city's 'Apply for a Business Tax Fee Exemption' page). No local gig-worker or freelancer pay ordinances were found. Population: Census Bureau Vintage 2025 estimate for July 1, 2025 (https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/cities/totals/sub-est2025.csv)."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/orlando-fl/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/orlando-fl/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/orlando-fl/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/orlando-fl/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/orlando-fl/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/orlando-fl/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/orlando-fl/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}