Tampa, FL Home Business: Cottage Food Operations (2026)

Florida has one of the most permissive cottage food frameworks in the United States. Florida Statutes §500.80, substantially expanded by HB 663 in 2021, allows individuals to prepare and package non-potentially-hazardous (shelf-stable) foods in an unlicensed home kitchen and sell up to $250,000 gross annually. Approved products include baked goods without cream or custard fillings, candies and confections, jams and jellies from high-acid fruits, honey, dried pasta, dry herbs and spices, granola and cereals, dry baking mixes, popcorn and popcorn balls, and similar shelf-stable items. Prohibited items include meats, poultry, seafood, dairy products (other than dry dairy), low-acid canned goods, cream- or custard-filled bakery, and any product requiring temperature control for safety. Each package sold must carry a label showing the producer's name and address, product name, ingredients in descending order by weight, net weight, allergen disclosures, and the statement: made in a cottage food operation that is not subject to Florida's food safety regulations. Since the 2021 expansion, cottage food operators can sell direct-to-consumer by any means including online orders, mail-order, and delivery (previously restricted), and may sell wholesale to retail establishments if the retailer keeps a copy of the label. Tampa cannot require an inspection, a separate cottage food license, or charge a fee specifically for the home kitchen, but a City of Tampa Business Tax Receipt and Hillsborough County BTR are still required, plus compliance with home-based business rules under FL §559.955. Home-based sales tax collection through the Florida Department of Revenue applies once sales begin.