What is a Local Business Tax Receipt?

A Local Business Tax Receipt (formerly known as “Occupational Licenses”) is a method by which the City South Daytona grants the privilege of engaging in or managing a business, profession, or occupation within its jurisdiction.

What is needed and how do I apply for a BTR?

Before committing to a location, please fill out and submit our Verification of Use application to verify your proposed use is allowed in that property’s zoning area. There is no fee associated with the Verification of Use service, and applications are available by contacting COMMDEV@SOUTHDAYTONA.ORG. Once you receive your Verification of Use letter and are ready to apply for a BTR, please contact the Community Development Department at COMMDEV@SOUTHDAYTONA.ORG or 386-322-3020 for the application. Thoroughly review the application and its accompanying checklist for details of what is required for submittal.

How long will it take to receive my BTR?

All complete application submittals must go through the City’s review process, which may take up to 2 weeks. After the application has been reviewed and approved by City Staff, you will be notified to schedule a fire inspection (commercial locations only) and pay the balance due.

When must I obtain a BTR?

Local Business Tax Receipts must be issued before any business operations begin.

How long is a BTR valid?

An issued BTR is valid beginning October 1st and expires the following September 30th.

What are the renewal due dates?

Courtesy renewals are usually sent in August, and the renewal payment must be made by September 30th to avoid penalties. Even if a courtesy reminder is not received, it is the business owner’s responsibility to ensure the BTR is renewed by October 1st.

Paid on or after October 1:  additional 10% penalty due

Paid on or after November 1: additional 5% penalty due (15%)

Paid on or after December 1: additional 5% penalty due (20%)

Paid on or after January 1: additional 5% penalty due (25%)

Paid February 1-February 28: additional $250 penalty due (in addition to the 25% penalty above). Further action may be taken through Code Compliance for any operating business that fails to pay after this point. 

I work from my home, do I need a Business Tax Receipt?

Yes, any business that is in the city must have a BTR. The Home-Based BTR Application may be received by contacting COMMDEV@SOUTHDAYTONA.ORG or 386-322-3020.

Do I need any other Local BTRs?

Yes, once you receive your City of South Daytona BTR, you may apply for your Volusia County BTR.

For more information, contact the Community Development Department at 386-322-3020 or Lrizzo@southdaytona.org.