Florida preempts special home-occupation permits: FS 559.955 lets a compliant home-based business operate without a use-specific license, though a local business tax receipt under Chapter 205 is still required.
FS 559.955 bars Sarasota County from requiring a separate home-occupation license or treating a home-based business differently from other businesses. The statute does set conditions: employees working at the home must live there, except up to two nonresident employees or independent contractors may work at the business; parking must not exceed a normal residence; the property must stay residential in appearance; the business must be secondary to residential use; and noise, vibration, smoke, odor, and hazardous-material limits apply. Sarasota County still issues local business tax receipts under Chapter 205 and enforces those neighborhood-impact standards through its Unified Development Code. Register a business tax account with the county Tax Collector.
The county cannot deny a compliant business a use permit, but may enforce the FS 559.955 conditions and require a business tax receipt; operating a noncompliant business risks code-enforcement citations.
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