Subject:
Title
Adoption of Amendments to Chapter 102, Article II, “Business Tax Receipt,” and Repealing and Reserving Section 62-1155, “Zoning approval for business tax receipt; approval of home occupations.”
End
Fiscal Impact:
The General Fund annual revenue associated with Business Tax Receipts (BTRs) is approximately $330,000. This amount will potentially increase due to a streamlined process; however, approximately $18,500 annual reduction in revenue to Planning and Development is projected.
Dept/Office:
Planning and Development
Requested Action:
Recommendation
End
It is requested that the Board of County Commissioners hold a public hearing to adopt the attached ordinance amending Chapter 102, Article II, “Business Tax Receipt,” and Repealing and Reserving Section 62-1155, “Zoning approval for business tax receipt; approval of home occupations
Summary Explanation and Background:
This is a public hearing to consider amendments to Chapter 102, Article II, “Business Tax Receipt,” and Repealing and Reserving Section 62-1155, “Zoning approval for business tax receipt; approval of home occupations. The Brevard County Code of Ordinances establishes a process for the issuance of a business tax receipt (BTR) and incorporates the BTR review and approval process into other provisions of Code to ensure businesses are operating in accordance with County rules and regulations. For example, under Chapter 102, “Taxation,” Article II, “Business Tax Receipt”, Section 102-50, entitled “Zoning Use Permit,” no BTR shall be issued for the use of any lands in the unincorporated areas of the County until the applicant procures a zoning use permit from Planning and Development. Additionally, Section 62-1155(a), Brevard County Code, requires “zoning approval for [a] business tax receipt.” The County Attorney’s Office has determined that such regulations are outdated; the County cannot precondition the Tax Collector’s issuance of a BTR based on an incompatible use under local zoning regulations. In addition, Section 62-1155 requires a home occupation permit be obtained prior to acquiring a BTR. This is incompatible with current law, as Section 559.955, Florida Statutes, preempts local governments from regulating virtually all home-based businesses.
The Board of County Commissioners issued legislative intent and permission to advertise amendments to Brevard County Code of Ordinances to address these issues on September 16, 2025. Brevard County staff, in collaboration with staff from the Brevard County Tax Collector, developed the attached draft ordinance.
On April 13, 2026, the Planning and Zoning Board heard the request and recommended 9:1 to deny the request.
Clerk to the Board Instructions:
Once the ordinance is filed with the State, please provide 2 copies to Planning and Development and a copy to the County Attorney’s Office.