Port St. Lucie permits home occupations in residential zones but requires every operator who advertises, conducts, or offers home occupation services to obtain a City business tax receipt under Zoning Code Section 158.217(F). Application is made to the City and the City may inspect the premises before issuing the receipt.
Section 158.217(F) of the Port St. Lucie Zoning Code (Title XV, Chapter 158, Article XI - Supplementary Use Regulations) requires that any individual who promotes or solicits a home occupation by displaying or advertising a home address or telephone, who conducts a home occupation, or who offers home occupation services obtain a business tax receipt. The application for a home business tax receipt is made to the City setting forth the address of the premises and the type of home occupation desired; the City may inspect the premises to verify full compliance with the ordinance, and upon approval issues the tax receipt. This local requirement is consistent with Florida Statute 559.955(2)(c), which provides that a qualifying home-based business is only subject to applicable business taxes under Chapter 205 in the county and municipality where it is located. The City business tax receipt is administered by the Financial Management Department's Business Tax Division, which advises contacting Planning and Zoning for zoning approval before applying.
Operating a home occupation without the required business tax receipt is a code violation; the City may pursue code enforcement and require the operator to obtain the receipt and pay applicable business taxes under Chapter 205, Florida Statutes.
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