Home Occupation Business Tax Receipt Requirements

14.5. Home Occupations*

*Cross references: Occupational license tax, § 62-56 et seq.

A "home occupation" shall mean the conditional use of a dwelling unit for gainful employment provided the occupational use is incidental to the primary purpose of the dwelling unit as a residence. Home occupations, where allowed under the provisions of the Land Development Code, shall conform to the following provisions:
  1. No person other than a resident of the dwelling unit shall be engaged in a home occupation.
  2. In all cases a home occupation shall be incidental to the use of a dwelling unit for residential purposes. No more than 350 square feet, or 20% of the total floor area of the dwelling unit, whichever is least, may be used in connection with a home occupation or for storage purposes in connection with a home occupation. Floor area of a dwelling unit, in this case, shall include the floor area of all heated and air conditioned and ventilated and thereby habitable rooms and areas within the dwelling unit, including basements and habitable attic space. Cubic limits may be imposed.
  3. All activities associated with the home occupation shall be conducted entirely within a dwelling. There shall be no display that would indicate, or other visible evidence other than herein provided, that the dwelling is being utilized for any other use than a dwelling, unless such display or evidence is located inside of the dwelling in a fashion as not to be visible from the street. There shall not be a separate entrance from the outside of the dwelling to the area occupied by the home occupation.
  4. No stock, goods, wares, or merchandise is to be sold on the premises.
  5. On-site sales or training promotion shall not be permitted.
  6. No storage or display of goods shall be visible from outside the structure.
  7. No highly explosive or combustible material can be used or stored on the premises other than those normally associated with a residence. No activity shall be allowed that would interfere with radio or television transmission in the area, nor shall there be any offensive noise, vibration, smoke, dust, odors, heat, or glare noticeable at or beyond the property line.
  8. There shall be no exterior indication of the home occupation or variation from the residential character of the principal building. Any vehicle associated with the home occupation which has signs or markings identifying or advertising the home occupation shall be parked in an enclosed garage or structure at all times while on the premises.
  9. There shall be no deliveries to or from a home occupation with a vehicle larger than a three-quarter ton rated capacity truck or other trucks normally associated with residential districts and deliveries will be no more than 2 times a week.
  10. The use of mechanical equipment other than usual for purely domestic or hobby purposes is prohibited.
  11. The operation of any wholesale or retail business, unless it is conducted entirely by mail, and does not involve the sale, shipment, or delivery of merchandise on the premises, is prohibited.
  12. In no case shall a home occupation be open to the public at times earlier than 8 a.m., nor later than 10 p.m.
  13. No more than one home occupation shall be permitted within a single-family dwelling unit.
  14. Permitted home occupations shall not include the employment of any persons not residing on the premises in the performance of the occupation.
  15. A home occupation shall not create greater vehicle or pedestrian traffic than normal for the dwelling in which it is located.
  16. Activities for the purpose of selling merchandise or taking orders shall not be held more than four times each month.
  17. Home occupations that attract customers, clients, or students to the premises for sales or services for sale shall not be allowed in multifamily dwelling units.
(Ordinance Number 96-8, § 1, 7-2-96)

14.5.1. Administration

Home occupations shall be administered as follows:
  1. The operation of home occupations shall require a permit issued by the city. The appropriate issuing city official shall be designated by the city manager and shall review all applications for such a permit to ensure that the operation of such home occupation strictly meets the standards imposed by this section. No standards imposed by this section may be waived and additional conditions may be imposed by the city to ensure compliance herein. If, in the opinion of the planning and redevelopment director, the home occupation cannot reasonably be expected to operate within the standards imposed herein, he or she shall not approve the issuance of a business tax receipt.
  2. All permits for home occupations issued by the city shall be specifically applicable only to the individual applying therefor, and shall not be deemed to run with the land. Any individual denied a home occupation permit shall have the right of appeal to the city council. The council may impose such reasonable conditions as it deems fit upon the issuance of the said permit to insure the protection of the residential quality of the neighborhood.
  3. Should a home occupation permit holder die or move to a new location, the existing permit shall be automatically terminated, except that, in the case of death, should a surviving spouse or child residing at the same residence desire to continue the home occupation, written request to that effect shall be given to the city and shall be subject to city review as to compliance with this section.
  4. Any aggrieved person believing that a violation or violations of this section is occurring and who desires that action be taken by the city shall notify the city code enforcement officer, in writing, of such alleged violation(s). Within 30 calendar days after receipt by the city code enforcement officer of such written allegation(s), the city code enforcement officer shall complete an investigation of the allegation(s) to determine the merits thereof.
  5. Persons with demonstrated physical handicaps may be permitted special consideration by the planning and redevelopment director. The applicant may request waiver of a portion of all or one or more of the foregoing requirements.
  6. The city manager or his designee will designate an individual to conduct periodic inspections of home occupations to ensure compliance. Review for compliance will consist of enforcement of the criteria and conditions set forth herein and will be determined by the city manager or his designee.
  7. The city manager will have the authority to determine if any land activity in residential zones, specifically commercial or industrial uses, can reasonably be considered to fall under these regulations.
  8. The filing fee for a home occupation application will be determined by the city manager. This fee shall be based on the cost to the city in reviewing such application.
  9. Any violations of this section by any home occupational permit holders shall subject the permit holder to hearings and fines, if any be assessed, as determined by the city code enforcement board or court of law. Any violations of parking a vehicle associated with the home occupations, as described in article XIV, section 14.5(7) [of the Land Development Code] shall be subject to fines as provided for in section 66-45(8) of the Code of Ordinances.
  10. Every person who, upon the effective date of this Code, holds a current home business tax receipt issued by the city shall be entitled to a renewal and shall be deemed to be grandfathered subject to the payment of current license fees, administrative, and informational requirements contained herein.
(Ordinance Number 93-11, 6-15-93; Ordinance Number 2007-08, § 22, 5-15-07)

14.5.2. Permitted Uses

  1. Art studios / art restoration.
  2. Dressmaking / tailoring.
  3. Offices of a doctor, lawyer, engineer, architect, dentist, or other professional persons with the use limited to consultation or emergency treatment, but not for general practice of the profession.
  4. Data processing.
  5. Direct sale product distribution.
  6. Family home day care duly licensed and registered by the Florida department of health and rehabilitative services.
  7. Financial planning.
  8. Flower arranging.
  9. Gardening.
  10. Home crafts.
  11. House cleaning services.
  12. Insurance sales or broker.
  13. Interior design.
  14. Jewelry making; jeweler.
  15. Laundry, ironing services.
  16. Locksmith.
  17. Mail order (not including retail sales from site).
  18. Real estate sales or broker.
  19. Sales representative (office only).
  20. Security service, security systems, auto security systems.
  21. Telephone answering, switchboard, call forwarding.
  22. Tutoring.
  23. Typing, word processing service.
  24. Wallpapering.
  25. Watch repair.
  26. Writing, computer programming.
Note: None of the above activities will be permitted if it does not meet the criteria or conditions as set forth in subsection 14.5 of this section.

14.5.3. Prohibited Uses

  1. Any permitted use which is deemed by the city manager to have exceeded its original intention and does not meet the criteria and conditions as established in this section.
  2. Tearooms.
  3. Food processing.
  4. Restaurants.
  5. Antique sales.
  6. Commercial kennels.
  7. Ambulance service; taxi service; limousine service; delivery service or any other transportation-related business.
  8. Appliance repair.
  9. Automobile repair, parts sales, upholstery, detailing, or washing services.
  10. Boardinghouse, bed and breakfast hotel, timeshare condominium.
  11. Carpentry, cabinet making.
  12. Ceramics (kiln of six cubic feet or more).
  13. Health salons, gyms, dance studios, aerobic, oozier, studios, massage.
  14. Helium balloons.
  15. Barbershop, beauty salon, hair care salon.
  16. Tavern.
(Ordinance Number 96-8, § 2, 7-2-96)

Access a checklist on information required to be submitted with the Home Occupation BTR online (PDF).