Commercial Municipal Cost Comparison 

The Small Business/Commercial MCC evaluates what businesses in multiple categories pay in taxes and for essential services versus the 11 other Florida cities. The taxes and fees for services included in the business comparison are:  

 

  • Property Tax  

  • Water  

  • Sewer  

  • Electric  

  • Stormwater  

  • Fire Protection  

  • Business Taxes  

 

This comparison includes three categories of businesses: cosmetic service, food service, and professional office. An actual location in Tallahassee represents each category, applying its property value and utility usage to the rates and fees charged by the cities in the comparison. Businesses were chosen from three different areas of Tallahassee. Some assumptions were made for factors relevant to calculating business taxes, including the number of employees, and were constant across the comparison. Solid Waste is omitted, as the diversity of private haulers in many cities made a valid comparison difficult.  

Municipal Cost Comparison for Small Food Services from FY22 to FY26

The food service comparison uses a restaurant with approximately 1,400 square feet of operating space and 25 seats as the model business. This analysis finds Tallahassee to be the second most affordable of the 12 municipalities in the comparison. Exemplifying a business-friendly environment, Tallahassee is the only city in the comparison that does not levy a business licensing tax.

Municipal Cost Comparison for Small Offices from FY22 to FY26

The office category uses a local real estate company. This firm operates in approximately 3,000 square feet of space with 15 employees, three of whom are brokers. Tallahassee provides services at the third-lowest cost to this business.

Municipal Cost Comparison for Small Personal Service from FY22 to FY26

For personal services, the staff used a barbershop with approximately 1,700 square feet, eight employees, and five chairs for the analysis.