A Business Tax Receipt is imposed for the privilege of doing business in the City of Fellsmere. Anyone that engages in any type of business within the City limits is required to have a City of Fellsmere Business Tax Receipt.
At least two weeks prior to opening a business in the City, the business shall obtain a Business Tax Receipt. Such receipts must be renewed each fiscal year starting October 1st. Business Tax Receipts may be renewed beginning July 1 of each year and are due and payable on or before September 30 of each year. All Business Tax Receipts, regardless of when it was first obtained, expire on September 30th. Receipts not renewed by September 30th 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 unless such deliquency exceeds 150 days in which the penalty will be $250.00.
For new businesses that reflect a change or use on the property in which the business is located or if the property has been vacant for one year or longer will require an inspection by the Fore Official and repair of any fire-related deficiencies prior to the issuance of a Business Tax Receipt.
For residential rental properties, the business owner must first obtain a Residential Rental Registration prior to the issuance of a Business Tax Receipt. The registration will require an inspection by the Building Official and repair of any deficiencies prior to the approval of the registration.
Business Tax Receipt Division services are provided primarily by the Permit Clerk with support from the Code Enforcement Officer and Independent Inspections.