{"place":"Port St. Lucie, FL","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/port-st-lucie-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":"port-st-lucie-fl","name":"Port St. Lucie","stateCode":"FL","county":"St. Lucie County","population":268062,"populationYear":2025,"localIncomeTax":{"applies":false},"localBusinessTaxes":[{"name":"City of Port St. Lucie Local Business Tax Receipt","summary":"Every business in the city needs one, including home-based businesses and 1099 independent contractors (e.g., handymen, childcare providers, transport operators). Remote W-2 employees do not. The fee depends on business type and is set by city ordinance. New businesses applying Apr. 1 through Sept. 30 pay half, and receipts expire Sept. 30 each year.","source":"https://www.cityofpsl.com/Government/Your-City-Government/Departments/Finance/Business-Tax"},{"name":"St. Lucie County Local Business Tax Receipt","summary":"Under County Ordinance 07-016, every business or profession in St. Lucie County, including inside Port St. Lucie, also needs a county business tax receipt from the St. Lucie County Tax Collector. Workers paid on a 1099 must get one in their own name, and W-2 employees do not need one.","source":"https://www.tcslc.com/227/Local-Business-Tax"}],"businessLicense":{"required":true,"summary":"Yes. Every home-based business in city limits needs a Port St. Lucie Business Tax Receipt, plus a St. Lucie County Business Tax Receipt.","source":"https://www.cityofpsl.com/Government/Your-City-Government/Departments/Finance/Business-Tax"},"gigLaws":[],"notes":"Florida has no state or local personal income tax. The city adds a 2.35% service fee to electronic business-tax payments. We found no Port St. Lucie ordinance for gig, app-based, or freelance workers. No official state list of jurisdictions without a local income tax exists; this is confirmed via Tax Foundation's 2023 local income tax primer (secondary source, https://files.taxfoundation.org/20230222173518/Local-Income-Taxes-A-Primer-2023.pdf), which does not list this state among the 16 states whose localities levy income taxes, and we found no 2026 change."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/port-st-lucie-fl/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/port-st-lucie-fl/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/port-st-lucie-fl/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/port-st-lucie-fl/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/port-st-lucie-fl/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/port-st-lucie-fl/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/port-st-lucie-fl/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}