The Local Business Tax Receipt is imposed for the privilege of doing business in the City of Sebastian. Anyone that engages in any type of business within the City limits is required to have a City of Sebastian Local Business Tax Receipt.
All receipts are sold or renewed by the City beginning July 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. Receipts not renewed by September 30 become delinquent and subject to a penalty of 10% for the month of October and an additional 5% for each month of delinquency thereafter. However, the total delinquency penalty may not exceed 25 percent of the tax for the delinquent establishment. The fee for new Local Business Tax Receipts issued from April 1, through September 30, shall be one-half the regular annual license tax.
The City of Sebastian has fixed Business Tax fees as established by the City Council. These fees are attached to a classification that would describe your business MUNICODE SECTION 30-51
Application packets for Local Business Tax Receipts For Commercial Locations can be obtained at Sebastian City Hall, 1225 Main Street, Building Department or Online. In addition to the application form, the following is required:
HOME BASED BUSINESSES
City of Sebastian Land Development Code Section 54-2-7.21
1. Application fee $150.00 (this does not include license fee). Payment must be made in cash, check, or money order.
2. Floor plan of home marking the area where the business will be conducted, even if only the telephone is to be used. The business may not take up more than 20% of the living area of the home.
3. Recent photograph of the front of the home, include front yard and driveway.
4. Letter of intent (tell us, in writing what you plan to do).
5. Copy of Fictitious/Corporation Name Registration. For more information or filing forms visit Florida Department of State, Division of Corporations @ www.sunbiz.org or call (850) 488-9000 to have forms mailed to you.
6. The Application will be reviewed and approved by Building Department.
7. The approval process usually takes 3 weeks. You may find out the status of the application by calling Building Department, 388-8211.
8. After payment of tax fee, the City Local Business Tax Receipt will be issued. You may come to the City’s Building Department to make the payment or you may mail in the payment directly to Sebastian City Hall address:
Growth Management Department/Local Business Tax Receipt
City of Sebastian
1225 Main Street.
Sebastian, FL 32958
Payment must be made in cash, check, or money order.
BUSINESS TAX APPLICATION FOR COMMERCIAL LOCATIONS
MUNICODE SECTION 30
1. Any person applying for a Business Tax Receipt to practice any profession regulated by the department of business and professional regulation, or any board or commission thereof, must provide proof of an active state certificate, registration, or license, or issuance of the same
2. Any person applying for a Local Business Tax Receipt or a transfer of an existing receipt must present a copy of the applicant's current fictitious name registration issued by the state division of corporations or a written statement signed by the applicant setting forth the reason that the applicant need not comply with the Fictitious Name Act.
3. Business Tax applications must be submitted 2 weeks prior to the start of the business.
The Application is available for viewing and printing online. It requires either Adobe Acrobat of Adobe Acrobat Reader in order to view and print. You can download a free version of Adobe Acrobat Reader here. If you already have either one of them, click here to view and save. (file size = 60K)