Frequently Asked Questions regarding Business Taxes

What is the City of Deltona's Local Business Tax Receipt?
The 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 City of Deltona Ordinance.

Who is required to register for the City of Deltona's Local Business Tax Receipt?
Any Business with a physical base of operations within the city limits of the City of Deltona, 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.

What is required for a City of Deltona business tax receipt?
Many businesses and professions are regulated by the State of Florida (i.e. physicians, dentists, engineers, real estate agencies, real estate brokers, cosmetologists, ballroom dance studios, health studios, travel agents, motor vehicle repair shops, etc.).  In most cases, the state license, registration or permit must be obtained before 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 application.

How much is the City of Deltona 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 City of Deltona Ordinance 2008-51. The fee schedule is included in the ordinance.

How long does it take to get a City of Deltona 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.

Am I required to obtain 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. If you do have a fictitious name, proof of name registration is required per Florida Statute 205.023 unless you are exempt. Fictitious name registration information can be found at Sunbiz.org.

When does my business tax expire?
Annual business tax receipts are valid from Oct. 1 through Sept. 30 the following year. All business tax receipts expire Sept. 30. Beginning on Oct. 1,  penalties of up to 25 percent begin to accrue and an additional $250 may be assessed for non-compliance, per City of Deltona Ordinance  05-2009.

Is anyone exempt from getting a business tax receipt?
Yes. 

  • A disabled person physically incapable of manual labor, with proof provided by a licensed physician.
  • A disabled veteran of any war or their unmarried spouses who meet the requirement of Florida Statute 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 Florida Statute 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.

Are inspections required to obtain a business tax receipt?
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.

Once I complete the process and receive the City of Deltona business tax receipt, will I still need a Volusia County Business Tax Receipt?
Yes, you are also required to obtain a Volusia County local Business Tax Receipt at (386) 736-5938 once you have completed your process with the City of Deltona.