WHAT IS A CITY OF DELTONA LOCAL BUSINESS TAX RECEIPT?
City of Deltona Local Business Tax Receipt is the method by which the city grants the privilege of engaging in or managing any business, profession, or service within its jurisdiction in accordance with Florida Statute 205 and Ordinance No. 10-2007.
WHO IS REQUIRED TO REGISTER FOR THE CITY OF DELTONA BUSINESS TAX RECEIPT?
Any Business with a physical base of operations within the City limits whether at a residential or commercial location, is required to register. This also includes any residential or commercial rental properties and non-profits. These businesses must register and/or obtain a local business tax receipt annually.
HOW MUCH IS THE LOCAL BUSINESS TAX RECEIPT?
The fees vary and may be based on the classification/type of business or service provided, to include number of employees, vending machines, hotel rooms, square footage, restaurant seats, etc., per Ordinance 2008-51.
WHAT IS REQUIRED TO OBTAIN A BUSINESS TAX RECEIPT?
Many businesses and professions are regulated by the State of Florida (i.e. Physicians, Dentists, Engineers, Real Estate Firms, Real Estate Brokers, Cosmetologists, Ballroom Dance Studios, Health Studios, Sellers of Travel, Motor Vehicle Repair Shops, Etc.). In most cases, the state license, registration or permit must be obtained prior to receiving your City Business Tax Receipt. A new business applying for a business tax receipt using a fictitious name (any name that does not include the owner’s complete legal name) must show a copy of the Fictitious Name Registration before a business tax receipt can be issued. A Social Security number or a Federal Employee Identification number is also required. Please submit a copy of your state license, registration or permit with your
WHEN WILL MY BUSINESS TAX RECEIPT EXPIRE?
Annual Business Tax Receipts run from October 1st – September 30th. All Business Tax Receipts expire September 30th each year. Starting October 1st penalties up to 25% begin to accrue and an additional $250.00 may be assessed for non-compliance, per Ordinance 05-2009.
ARE ANY INSPECTIONS REQUIRED TO OBTAIN A BUSINESS TAX RECEPT?
Yes, fire inspections are required for all home based businesses, except residential rental properties. Commercial businesses are required to have an initial fire and building inspection and annual fire inspections. Fees vary. *Note: Fire Inspection fees are required to be paid by Exempt entities when Fire Inspections are a requirement.
DO I NEED TO REGISTER FOR A FICTITIOUS NAME?
Proof of Fictitious Name Registration is required per FS 205.023 unless you are exempt. Fictitious Name Registration information can be found at www.sunbiz.org.
WHERE DO I REGISTER A CORPORATION OR LLC?
Corporations are registered with the Department of State’s Division of Corporations. Registration information can be found at their website, www.sunbiz.org.
AM I REQUIRED TO FILE A FICTITIOUS NAME, CORPORATION, ETC FOR MY BUSINESS?
No, you may apply for a business tax receipt in your personal name as it appears on your driver’s license or Florida issued ID.
WHO IS EXEMPT FROM PAYING THE BUSINESS TAX RECEIPT FEE?
The following are Exempt from payment of the City of Deltona’s local business tax:
- A disabled person physically incapable of manual labor, proof shall include certification by a licensed physician.
- A disabled veteran of any war or their unmarried spouses who meet the requirement of F.S. 205.171.
- A widow with minor dependent(s), proof of the right to the exemption shall be made.
- A person 65 years of age or older, with no more than one employee or helper and who use their own capital not in excess of $1,000, proof of the right to the exemption shall be made.
- State tax-supported or parochial, church and nonprofit schools, colleges or universities conducting regular classes and courses of study required for accreditation by a membership in the Southern Association of Colleges and Secondary Schools, Department of Education or the Florida Council of Independent Schools.
- Nonprofit libraries, art galleries and museums open to the public.
- Charitable nonprofit corporation at which there are provided charitable services, a reasonable percentage of which shall be without cost to those unable to pay.
- A duly licensed mobile home dealer, manufacturer, or employee of such dealer or manufacture, who performs setup operations as defined by F.S. 320.822.
- Any natural person engaging in the selling of farm, aquaculture, grove, horticultural, floricultural, tropical piscicultural, or tropical fish farm products.
- A person entitled to an exemption by state law.
Exempt entities are still required to file for a business tax receipt on an annual basis
HOW LONG DOES IT TAKE TO GET A CITY BUSINESS TAX RECEIPT?
Once the application has been received, fees paid, and you have completed all required inspections, the business tax receipt will be mailed to the mailing address provided to us.
ONCE I COMPLETE THE PROCESS AND RECEIVE THE CITY BUSINESS TAX RECEIPT, WILL I NEED A COUNTY BUSINESS TAX RECEIPT?