How to Get Your City and County Business Tax Receipts, in Order
You get your business tax receipts after the zoning check and any building permits (Starting a New Business Toolkit). The City of Melbourne receipt comes first, then the Brevard County receipt.
At Reach Commercial Real Estate, we represent tenants. We help you find locations, compare costs, investigate property questions and negotiate the lease.
1. Get your business tax receipts in order
The toolkit puts the steps in this order:
Planning and Zoning confirms the zoning and the address of your proposed business (Step 2).
Building permits, if you are completing a tenant build-out or renovating an existing unit or building.
The City of Melbourne Business Tax Receipt (Step 6).
The Brevard County Business Tax Receipt (Step 7), once you have the City receipt.
2. Check the zoning first
Contact the Planning and Zoning Division to find out which zoning district allows your type of business within the Melbourne city limits (toolkit, Step 2).
The division can also check the address of your proposed location. That check helps show whether your business would be permitted there and whether other site improvements would be needed.
We help you organize the property information and questions for the office responsible for the address. We want to know which approvals apply before you commit.
3. Add building permits for a tenant build-out
A tenant build-out, or a renovation of an existing unit or building, needs building permits.
The toolkit also recommends contacting the City's Code Compliance Division, on the second floor of City Hall, at 321-608-7900.
4. Get the City of Melbourne receipt
Every business inside the city limits needs a City Business Tax Receipt before it begins operation. Operating without one is subject to a penalty under City Code.
Call the Community Development Department at 321-608-7500 to make sure the planned location is compatible with the land use. The City's receipt page adds that all businesses must meet additional requirements, including compliance with zoning codes and inspections through the Code Enforcement Division.
Anyone licensed by the Florida Department of Business and Professional Regulation (DBPR) has to submit a copy of their current, active state license before getting the receipt.
5. Check the state and county items the City lists by business type
The City's License Requirements for Businesses page lists these state and county items:
Restaurant: a state license and an alcohol license from the Division of Hotels and Restaurants.
Barber shop or beauty salon: a salon license for each location and a state license for each cosmetologist, from DBPR.
Retail bakery: a state license from the Department of Agriculture and Consumer Services.
Tattoo: a Bio-Medical Waste Permit from Brevard County Environmental Health Services and a state license from the Florida Department of Health.
Physical fitness facility: registration and proof of financial security, a $50,000 bond with the Department of Agriculture and Consumer Services.
Bar or lounge: a health permit from Brevard County Environmental Health Services if there is no food service, and an alcohol license from DBPR.
6. Get the Brevard County receipt
The Brevard County Tax Collector issues the County receipt. The toolkit calls the form the Business Tax Receipt / Zoning Use Permit application, and you submit it to the Tax Collector. Brevard County Planning and Zoning lists $25 for Zoning use Permit Approval for Business Tax Receipts.
The receipt does not confirm that the business activity complies with local zoning. It does not ensure that the premises have the appropriate building occupancy or life safety requirements (Brevard County Tax Collector). Other permits, licenses or approvals may be required to operate lawfully.
For a business inside a municipality, contact the municipality. For an unincorporated area, contact three offices before you submit the application. Brevard County Zoning is (321) 633-2070. Environmental Health Services is (321) 633-2100. Brevard County Development Services is (321) 633-2072.
The Tax Collector also asks you to verify with the State, County and City agencies that the prerequisites for the new location are satisfied. It names State License, Building Occupancy, Zoning, City Receipt and Health Inspection.
7. Put the receipts into your lease plan
Our lease checklist includes a permit contingency. Ask for each term on the list.
If other approvals are necessary, we bring the expected process and timing into the lease discussion.
Extra items to add to your list
A separate receipt for each place of business. The City requires one for each location.
The City application fee. At initial application you pay a $25 nonrefundable fee, which is applied toward the first year's business tax when the receipt is issued.
The professional rate. The professional business tax rate starts at $100 for one professional. The rate schedule is in City Code, Chapter 54, Section 54-284.
County renewal dates. Brevard County receipts renew starting July 1, are due by September 30 and expire September 30. Questions go to (321) 264-6969 or (321) 633-2199.
Start your search with Reach
You do not need to find the property before calling us. In most deals the landlord pays our fee.
Call 321-514-0876 with your business type, any state license you hold and your target opening date, or with the address of a space you have found.
Related: the leasing guide.
Frequently Asked Questions
Does the City's checklist include a certificate of occupancy?
No. The toolkit page does not use the words certificate of occupancy or change of use. Melbourne's Planning and Zoning page says the development process begins with the review of plans. It ends with a Certificate of Occupancy or Certificate of Completion. A building cannot be used or occupied, and its use cannot be changed, until the building official issues a certificate of occupancy (Florida Building Code, Building, section 111.1).
Is there a deadline to report a change?
Yes, 30 days. The Tax Collector's page says to complete an online application within 30 days for any change to the current account you have on file.
Sources
Written by Cassandra Hartford, founder and CEO of Reach Commercial Real Estate. She has worked in Brevard County commercial real estate for 17 years, representing buyers, sellers, landlords, and tenants across Florida's Space Coast.
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