Business Tax Receipt and Zoning Use Permit
OCCUPATIONAL LICENSE NEW NAME AS OF JANUARY 1, 2007
Effective January 1, 2007 per Florida Statutes Chapter 205.022, the new law changes the name of the Occupational License Tax to the "Local Business Tax". It adds an additional definition: the term "RECEIPT" means the document issued by the local governing authority, which bears the words "LOCAL BUSINESS TAX RECEIPT".THEREFORE, THE BREVARD COUNTY OCCUPATIONAL LICENSE WILL NOW BE KNOWN AS
"BREVARD COUNTY BUSINESS TAX RECEIPT".Rod Northcutt, CFC, CPM Brevard County Tax Collector (321) 264-6910 or (321) 633-2199 ext. 6910
This section provides basic information on local, state and federal requirements needed to start a business in Florida. To obtain information on a specific Receipt, state and local phone numbers are provided.
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Many businesses and professions are licensed by the state. To determine if a state license is required for a particular business, please call the Florida Business Line or use this link.
Local Business Tax
Local business tax receipts are required for most businesses and are issued by counties and cities. Zoning Use Permits are also required to operate a business in a particular area. Some businesses require an Environmental Health Service review. If your business is located within the city limits of an incorporated municipality, a city receipt must be procured before a county tax receipt.
To obtain information on business tax receipts in Brevard County, contact the Tax Collector's Office at 321-264-6910.
To obtain information on Zoning Use Permits, contact Brevard County Zoning at 321-633-2070.
To obtain requirements for a business located within a municipality, contact the city clerk and Brevard County Tax Collector's office.
To obtain information about onsite disposal and treatment systems including industrial manufacturing permits, contact Enviromental Health Services at 321-633-2100.
For hazardous material disposal contact either the Office of Natural Resource Management at 321-633-2017 or Solid Waste at 321-633-7112.
Fictitious Name Registration
If your business name on your business tax receipt is other than the legal name of the owner(s), it must be registered or re-registered as a fictitious name with Division of Corporations. If you have any questions, please call 850-245-6058. For online access www.sunbiz.org.
How to Obtain a Business Tax Receipt (step by step)
To receive a Business Tax Receipt from the Tax Collector, you must furnish the following information when located in an unincorporated area.
- 1. Complete the Business Tax Receipt / Zoning Use permit application and submit to the Tax Collector's Office. [This form is not available online.] For questions concerning this form contact the Tax Collector's office at:
Titusville -- 321-264-6910 Merritt Island -- 321-455-1413 Melbourne -- 321-255-4453 Palm Bay -- 321-952-6325 For questions pertaining to the zoning section, contact the Brevard Zoning Division at 321-633-2070.
- 2. If the applicant is not the owner of the property from which the business will be approved, an owner authorization form is required. (For questions concerning this form contact the Tax Collector's Office at any one of the above numbers.)
3. Any application for an Business Tax Receipt where the land use is commercial or industrial and the property is served by a septic system, completion of the Consumer Health Services, onsite sewage disposal and hazardous material review form is required. (For questions concerning this form, contact the Consumer Health Services Division at 321-633-2017.
- 4. The applicable Business Tax and Zoning fee will be collected by the Tax Collector's Office.
- 5. Proof of personal identification is required.
How to Obtain a Business Tax Receipt from a Home Address
A Home Business Tax Receipt is issued to a business or work-related activity based or performed in the home, in which no commodity is sold or stored on the premises and no equipment is present which is not normally found in the home.
Home occupations may be permitted in the residential land use classifications.
Where doubt exists as to whether a proposed activity qualifies as a home business, the Zoning Director may require a public hearing or a favorable written petition form surrounding property owners. A written petition is also required where the activity is based in the home but the work is not performed in the home.
To apply for a Home Business Tax Receipt in the unincorporated area, complete the following forms and submit to the Tax Collector's Office.
Application for Business Tax Receipt and Zoning Use Permit. (For questions concerning this form, contact the Tax Collector's Office.)
Home Business Examples
The following activities are frequently approved as home businesses;
- Advertising
- Antique Appraisal
- Arts & Crafts
- Bookkeeping
- Computer Programming
- Consulting (no traffic to home office)
- Drafting
- Flower Arranging
- Handyman (non-structural work)
- Insurance Claim Adjuster
- Mail Order/Internet Sales
- Professional Services
- Sales Promotion
- Sales Representative (with no deliveries or inventory)
- Seamstress
- Secretarial Service
To check if your business can be operated from your home, please call Brevard County Zoning at 321-633-2070.
Business Tax Receipt Q&A
Q. How much does an Business Tax Receipt cost?
A. $37.00. (May also require a $25.00 Zoning Use permit and/or $25.00/45.00 Hazardous Waste fee, depending on the type of business.)
Note: Any application for an Business Tax Receipt for an industrial or commercial business located in the unincorporated areas of Brevard County will be subject to a Building Occupancy Review. Additional fees may be necessary for the review.
To obtain further Business Tax Receipt information, contact the Brevard County Tax Collector at:
Titusville -- 321-264-6910 Merritt Island -- 321-455-1413 Melbourne -- 321-255-4453 Palm Bay -- 321-952-6325 Q. When do I need a Brevard County Business Tax Receipt?
A. Brevard County Business Tax Receipts are issued pursuant to Chapter 102, Article II, Brevard County Code, as authorized by Chapter 205, Florida Statutes.
Any person (legal entity) engaged in (or managing) any business in the incorporated or unincorporated areas of Brevard County defined in the above law requires an Business Tax Receipt. A Receipt is required for each location conducting business and for each person subject to professional classifications.
Q. How do I apply for a Brevard County Business Tax Receipt?
A. Complete the Business Tax Receipt/Zoning Use Permit application and submit it to the Tax Collector. To minimize delays, contact the Tax Collector's Office for pre-requisites applicable to your classification and location. A tax receipt may be issued upon application and presentation of required prerequisites and payments of applicable fees. Regulated classifications are too numerous to list. The Florida Dept. of Commerce publishes a helpful guide, available at the Tax Collector's Office, and many municipalities.
Q. What if I change the location of my business?
A. A tax receipt may be transferred upon application and fee. Prerequisites for new location must be satisfied (i.e. Building Occupancy, Zoning, City Receipt, Health Inspection). If a tax receipt is not transferred within 30 days, continuing to do business is subject to the same penalties as doing business without a tax receipt, as well as payment of the full amount due for each classification.
Q. Upon sale of a business is a tax receipt transferable to the new owner?
A. Except for individual professional and exempt tax receipts, a tax receipt may be transferred to a new owner upon application and payment of fee. Any regulatory prerequisites must be met by the new owner. Application for Transfer should be within 30 days.
Q. Are there exemptions from Business Tax Receipt?
A. There are a few exemptions and exceptions to the actual issuance of a tax receipt, primarily relating to agriculture.
There are Fee Exemptions (tax receipt and prerequisites still applicable) for disabled veterans (up to $50); full exemption for 65 years or older ($1,000 less in capital), widows with dependent children, handicapped or blind. The applicant for the exemption must be conducting the actual business, and not an "absentee owner."
Q. What should I do if I go out of business, or close one of several tax receipt locations?
A. Notify the Tax Collector's Office in writing, with a copy of the tax receipt to be inactivated. If advertising or conducting a "Going Out of Business" sale, a permit should be obtained from the Tax Collector. For additional information on this contact the Tax Collector' Office at 321-264-6910.
Q. How long does it take to get a tax receipt?
A. Most Business Tax Receipts can be issued the same day you come to the office. However, regulated activities may require inspections or additional information. Therefore, some tax receipts may take longer to meet issuance requirements.
Any individual or business that wishes to conduct or advertise a "Fire Sale" or "Going Out of Business Sale", or any liquidation sale, (Any sale the public would believe, that upon disposal of all stock of goods on hand, the business will cease and be discontinued) is required by the State of Florida (Florida Statute 559.20) to apply, and purchase a Going Out of Business Permit. Going Out of Business/Fire Sale
Going Out of Business/Fire Sale applications are available at the Tax Collector's main office. Included with the application shall be a copy of the proposed advertising, the current county business tax receipt, (if applicable, the city tax receipt) and a copy of the current inventory, listing goods to be sold. The fee required is $50.00.
Prior to the issuance of the permit, all tangible personal property, and real estate taxes (if applicable) must be paid. The permit is valid for a period of not more than 60 consecutive days, counting Sunday, and any legal holiday, following the issuance thereof.
