A conforming home occupation inside the main dwelling needs no further county approval, but every practitioner must obtain an occupational license (business tax receipt). Home occupations in an accessory structure require a Level 3 Review.
Under Section 206.E of the Polk County Land Development Code, home occupations conforming to the section and located within the principal dwelling unit are allowed without further County approval. However, all home occupation practitioners must obtain an occupational license (local business tax receipt). If the home occupation is located other than within the principal dwelling unit, such as in an accessory structure or garage, it is allowed only pursuant to a Level 3 Review. The business must stay incidental to residential use, keep within the 25-percent floor-area cap, and honor the 20-trips-per-day traffic limit.
Operating without the required occupational license, or running an accessory-structure business without Level 3 Review approval, can result in Polk County code-enforcement action and fines.
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