Sanford, FL Home Business: Home Daycare (2026)
Key Facts
- Local business tax
- $5.00 (Exception A rate)
- Comparable full-tax use
- $50.00, day nursery/kindergarten
- Zoning category
- Excluded from Schedule B day care use
- State definition used
- F.S. Section 402.302(5)
- Governing code section
- City Code Section 98-99
Summary
In the City of Sanford, Florida, a state-licensed family day care home, as defined by F.S. Section 402.302(5), is excluded from the city's "day care facility" zoning category and pays a reduced $5.00 local business tax under the "Exception A" rate, rather than the $50.00 charged to a day nursery or kindergarten.
DAY NURSERY OR KINDERGARTEN . .50.00 Definition: An institution or place in which two or more children not of common parentage are received for periods of not less than four hours at any one time, for care apart from their parents, for compensation. Exception A—Family day care homes . .5.00 ... Day care facility. ... Child care center; nursery school; kindergarten; or adult care facility, excluding family day care home as defined by F.S. § 402.302(5).
Full Breakdown
Sanford's Land Development Regulations, in the Schedule A glossary of land use classifications, define "Day care facility" to mean a child care center, nursery school, kindergarten or adult care facility, and expressly exclude a "family day care home as defined by F.S. Section 402.302(5)" from that zoning use category. Because a family day care home is not the "day care facility" use regulated in Schedule B's permitted-use table, it is not subject to that table's district-by-district permit or conditional-use requirements the way a standalone child care center or kindergarten is.
The city's own regulation of the use instead appears in its business tax schedule: Section 98-99 of the City Code, Schedule of Local Business Taxes, lists "DAY NURSERY OR KINDERGARTEN" at a $50.00 tax rate, defined as an institution receiving two or more children not of common parentage for periods of not less than four hours for compensation, and then carves out "Exception A: Family day care homes" at a reduced $5.00 rate. That $5.00 local business tax receipt is the concrete, city-specific obligation a Sanford family day care home operator must satisfy; the underlying licensing standards and the numerical limits on children in care are set by the state under F.S. ch. 402, not by city ordinance, so operators should confirm state licensing separately from the local tax receipt.
Violations & Fines
Operating a family day care home in Sanford without the required local business tax receipt, including the discounted Exception A rate, is a violation of Chapter 98's business tax requirements, and the city can pursue collection of the tax plus applicable penalties. Because the use falls outside the "day care facility" zoning category, however, it does not trigger Schedule B's conditional-use or site-plan review that applies to a stand-alone child care center or kindergarten.
Frequently Asked Questions
Does Sanford require a zoning permit for a home-based day care?
How much does a family day care home pay in Sanford business tax, compared to a day care center?
Where do the child-count and safety rules for a Sanford family day care home come from?
Sources & Official References
Other rules in Sanford
Florida rules heatmap·Compare Sanford to another location·View the Florida home business overview
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