Palm Coast, FL Home Business: Home Occupation Permits (2026)

Anyone operating a business from a home in Palm Coast must obtain a Local Business Tax Receipt (LBTR) under Palm Coast City Code Chapter 16, Article II. The LBTR application — submitted online at cdpservices.palmcoast.gov/btr/ or in person at the Business Tax Office — includes an affidavit certifying compliance with the home occupation standards in LDC Section 4.12: the applicant is the primary resident; the activity is clearly subordinate to the residential use; no condition increases fire hazard; the business does not generate noise, vibration, light, dust, odor, or fumes greater than would be expected at a residence without a business (the FS 559.955 standard); customer traffic, employee count, and parking demand do not exceed residential intensity; and visible commercial equipment, signage, and storage are limited at residential standards. Depending on the zoning district and the specific use, the home occupation may be permitted by right or may require a special exception with a public hearing before the Planning and Land Development Regulation Board (LDC Table 3-2). The LBTR must be renewed annually by September 30. Some regulated professions require additional state licensing (contractors via DBPR, real estate via DBPR, food sales via DACS or FS 500.80 cottage food, child care via DCF). ITT/HOA covenants on most Palm Coast lots are expressly preserved by FS 559.955(7) and may impose additional private restrictions. Contact the Business Tax Office at (386) 986-3766 or btr@palmcoastgov.com.