§ 16-19. Local business tax receipt prerequisites.

As a prerequisite to obtaining an local business tax receipt from the city, the applicant must obtain all applicable federal, state and local licenses, unless the city local business tax receipt is a prerequisite for said local business tax receipt. In additional to the above, the following business are also required to have the following prior to obtaining a local business tax receipt:

(1)

Restaurants, delis, cafes must be inspected by the department of business regulation.

(2)

Grocery stores, convenience stores and similar establishments must be inspected by the department of agriculture and consumer services.

(3)

Day care centers, nursing homes, cafeterias and other institutional facilities must be inspected by the Volusia County Public Health Department.

(4)

Plant nurseries and plant sales facilities must be registered with the Department of Agriculture, Division of Plant Industry.

(5)

Telemarketing and solicitors must be registered or have proof of exemption from the State of Florida, Department of Agriculture and Consumer Services.

(6)

Motor vehicle repair shops must be registered or have proof of exemption from the State of Florida, Department of Agriculture and Consumer Services.

(7)

Hair and nail salons must have cosmetology license; tanning salons must be inspected by the State of Florida, Department of Health and Rehabilitative Services; and health studios must be registered or have proof of exemption from the State of Florida, Department of Agriculture and Consumer Services.

(8)

Insurance agents/agencies must have a State of Florida license.

(9)

Mortgage brokers/banking services must have State of Florida license.

(10)

Travel agents/agencies must have registered or have proof of exemption from the State of Florida, Department of Agriculture and Consumer Services.

(11)

Auctioneers must have State of Florida license.

(12)

Dealer of new or used motor vehicles, motorcycles, mobile homes and recreational vehicles must have a State of Florida license.

(13)

Rental dwellings.

a.

Local business tax receipt required: It shall be unlawful for any owner of residential property to rent or lease, or offer to rent or lease (throughout this subsection (13) the terms "rent" and "lease" are synonymous; as are the terms "to rent or lease" and "to offer to rent or lease") therein any dwelling or dwelling unit(s), whether single-family, duplex, triplex, multi-family, apartment, condominium, or more than one (1) room, etc., unless a current local business tax receipt therefore has been issued by the city, a copy of which is to be available at the structure in which the dwelling unit(s) is located. There is no requirement for there to be a written lease or any evidence on monetary payment to establish a rental arrangement. A rental arrangement shall be presumed to exist when someone is residing in a residential structure who is not the owner of the property and someone with an ownership interest is also not residing in said structure at the same time.

b.

Annual inspection required: Each dwelling unit licensed [permitted] for rental must pass an annual inspection by a city code inspector(s). The singular for the term "code inspector" or "inspector" includes the plural for purposes of this subsection (13), and the term is gender neutral. The purpose of the annual inspection shall be to determine compliance with the International Property Maintenance Code, other applicable codes, and the supplemental provisions of this subsection (13). Annual inspection of such properties shall be accomplished in a systematic manner according to administratively determined plans and schedules.

c.

Exception for owner-occupied dwellings not renting more than one (1) room: No rental housing local business tax receipt or related annual housing inspection is required of any property owner who occupies a single-family dwelling and rents not more than one (1) room in that building, provided that nothing in this exception otherwise excuses such an owner from compliance with the International Property Maintenance Code or any other applicable code.

d.

Local business tax receipt fee: The rental housing local business tax receipt fee shall be equal to the fee for a home local business tax receipt and a separate such fee shall be charged for each rental dwelling unit irrespective of the number of rental dwelling units under single ownership and irrespective of the number of local business tax receipts held by a particular local business tax receipt holder.

e.

Local business tax receipt application: The owner of record of each dwelling unit which is rented, or offered for rent, with the exception of apartment buildings of four (4) units or more, shall make written application to the community development department for a rental housing local business tax receipt(s) to engage in the business of renting residential property, setting forth the address, classification (whether single-family, duplex, triplex, multifamily, apartment, condominium, or more than one (1) room) and lessee (if such exists) of each dwelling unit to be licensed [permitted] for rental, on such form or forms as the community development department shall from time to time designate. An agent of one (1) or more owners may apply for multiple local business tax receipts, upon written authorization from each owner represented, provided that such authorization acknowledges receipt of a copy of this subsection (13) and a copy of the International Property Maintenance Code and acknowledges that failure to abide by this subsection (13) or other applicable codes and ordinances may result in a fine and/or a lien upon the property of the owner. A single local business tax receipt is allowed to cover one (1) or more rental dwelling units under single ownership in the same structure however, a separate local business tax receipt fee shall be required for each rental dwelling unit covered and rental housing local business tax receipt.

f.

Special inspection provisions:

(i)

Special provisions for properties served with septic tanks. The city's annual rental housing inspection shall include an assessment of the condition of the septic tank system for any rental property not connected to a public sanitary sewer system. If the code inspector determines that the condition of the septic tank system is inadequate, the property owner shall be required to obtain the services of a licensed [permitted] septic tank contractor to inspect the system and repair or replace it (if necessary).

(ii)

Special provisions for properties served by private potable water wells. Every year as part of the annual rental housing inspection, the local business tax receipt holder whose property is subject to inspection but not connected to a public potable water supply system shall provide to the inspector evidence that water from the private potable water source has been tested and found sanitary and potable through a standard and customary bacteriological test done by a state-certified laboratory within three (3) months of the date of inspection. The water sample for testing shall be taken by a qualified employee of the city public works department.

(iii)

Rights of privacy and freedom from unreasonable search. Each local business tax receipt holder engaged in the business of renting residential property shall undertake to make such property available for reasonable inspection by the city code inspector to determine compliance with the International Property Maintenance Code, other applicable codes and the supplemental provisions of this article, provided that the city shall at all times honor the rights of the local business tax receipt holder and the lessee, as provided in this subsection:

(1)

Inspections required under this subsection (13) shall be made only by a code inspector(s) designated by the city manager. No law enforcement officer may accompany a code inspector unless there is probable cause to believe that the inspector's personal safety is at risk during the inspection. No other person may accompany a code inspector without the consent of the local business tax receipt holder or lessee.

(2)

The code inspector shall make his or her inspections during daylight hours, unless:

a)

The code inspector has made an appointment for another inspection time, at the request of the lessee, or

b)

The code inspector has previously attempted two (2) or more times to complete an inspection during daylight hours and has found no adult person on the premises authorized to admit the inspector.

(3)

At the commencement of each inspection, the code inspector shall present credentials and identification and advise the local business tax receipt holder, lessee, or adult person authorized to admit the inspector that an inspection is required under the provisions of this subsection (13). If need be, the inspector shall provide the referenced occupant or other authorized person with a copy of this subsection (13).

(4)

If the code inspector is denied admittance by the local business tax receipt holder or lessee, or if the code inspector fails in at least three (3) attempts to complete an inspection of the premises because there was no adult person on the premises to admit him, the inspector shall provide notice of failure of inspection to the local business tax receipt holder by certified mail to the address shown on the local business tax receipt or other legal service. Within ten (10) days after receipt or refusal of such notice, the local business tax receipt holder shall arrange the admittance of the inspector to the certified premises for the completion of the required inspection. If the local business tax receipt holder fails to arrange such admittance, the city council shall revoke the rental housing local business tax receipt and shall notify the local business tax receipt holder of such revocation by certified mail or other legal service. If the local business tax receipt holder thereafter continues to permit the rental of the premises for residential use without inspection, he shall be subject to proceedings before the code enforcement board for violation of this subsection (13) and for any other code violations which may be apparent. Nothing in this paragraph limits any other legal remedy available to the city.

(5)

Notwithstanding any other enforcement provisions of chapter 16 of this Code, whenever the code inspector notices violations, the local business tax receipt holder shall be cited and enforcement pursued through the code enforcement process.

(6)

The city shall administratively adopt an official rental housing inspection form, based upon the International Property Maintenance Code, with a checklist of items to be noted by the inspector. This form shall be made available to the public. Any rental housing inspection shall focus upon, but not necessarily be limited to, the items set out on such a checklist.

g.

Emergency inspections and remediation: Nothing in this subsection (13) limits or supplants the power of the code inspector under the city's ordinances, rules and regulations, and the authority granted under state law, to take necessary action, consistent with the law, to protect the public from property which constitutes a public nuisance as defined under state law or city ordinances, codes or regulations and to abate such a nuisance by any other lawful means or proceedings.

(14)

Home local business tax receipts.

a.

Local business tax receipts shall be required for every home occupation authorized in accordance with the provisions of Chapter 16, section 16-11 of the City Code of Ordinances.

b.

The applicant for a home local business tax receipt must complete and submit to the appropriate city department for processing a special city-provided form entitled "application for home local business tax receipt". In connection therewith, a copy of the business owner's driver's license or other photo identification is required, along with a copy of any certifications or special licenses required for the type of business in question, plus, if applicable, a copy of the fictitious name registration with the State of Florida or a copy of the articles of incorporation. Also, if the home is rented or leased, the applicant must provide a signed letter from the building owner or property manager giving the applicant permission to operate a business office from the residence.

c.

Local business tax receipt fees: The fees for home local business tax receipts shall be as set forth in Appendix A, City of South Daytona Local Business Tax Receipt Codes and Fees, of the Consolidated Land Development Regulations of the city.

d.

Home occupations are permitted as an accessory use to a dwelling unit in any district where residential uses are permitted subject to certain restrictions. The primary purpose and element of the home occupation must be a "home office"; any related activities must be incidental and secondary to the home office function. Home local business tax receipts shall be annotated with the term "office only" to emphasize the focus described herein.

e.

Home occupations are limited to professional, vocational, business, trade and personal services that do not involve clients, customers, or non-resident employee visiting the premises. They may include off-site sales of customary hobby crafts produced at hobbyist volumes in the home by family members.

f.

Prior to issuance of a home local business tax receipt, any occupation that is deemed by staff to be questionable in nature or that is likely to involve more than telephone, computer, or mail business transactions may be referred to the land development regulation board (LDRB), which will conduct a public hearing according to its established rules. After the public hearing, the LDRB will forward its recommendation to the city council for a final determination.

g.

No home local business tax receipt shall be issued for a taxi service.

h.

The home occupation shall be conducted only by persons who are residents of the dwelling.

i.

The home occupation shall be conducted only within the principal building, which may include an attached garage—-however, the home office itself may not be located in an attached garage. No accessory structure shall be used as part of the home office.

j.

The home occupation shall not involve outdoor activity, except such incidental actions as coming and going of a vehicle or loading/unloading of same.

k.

A home occupation shall not occupy more than twenty (20) percent of the living area of the residence, not including the area of an attached garage.

l.

No articles, equipment, materials, or supplies used in conjunction with the home occupation shall be stored other than in the principal building so used, except that storage in an attached garage may be allowed if it does not exceed one-third ( 1/3 ) of the area of the garage. Storage in a detached garage may also be allowed if it does not exceed one-third ( 1/3 ) of the area of the garage and provided that space is left for the storage/parking of at least one (1) medium-sized automobile.

m.

The home occupation shall be clearly incidental and subordinate to the residential use of the property, and there shall be no evidence of nonresidential use reflected in the appearance of the dwelling or property.

n.

There shall be no outside storage of supplies associated with the home occupation.

o.

No office equipment or stored materials shall be visible to the public from the street.

p.

No equipment or process shall be used which creates visual or audible electrical interference in any radio or television receiver off the premises or causes fluctuations in line voltage off the premises.

q.

No equipment or process shall be used which creates excessive noise, vibration, glare, fumes, or odor detrimental to the health, safety, peace, morals, comfort, and general welfare of persons residing in the neighborhood.

r.

No home office shall generate traffic on a regular basis greater than that customarily generated by the type of residence involved.

s.

All vehicles, utility trailers, and equipment must be parked in compliance with Section 7.5, Traffic/Parking Management, at Part B.9, Miscellaneous Parking Regulations, of Article VII, Engineering/Environmental Standards, of the Consolidated Land Development Regulations of the city. Commercial vehicles such as trailers, beach wagons, ice cream trucks, and similar vehicles, whose primary use is for the business shall not be stored at the residence unless they are kept in an enclosed garage or otherwise legally stored in accordance with the aforementioned section 7.5.

t.

No home occupation shall cause an increase in the use of any one (1) or more public utilities (water, sewer, electricity, garbage collection) to the point that the combined total usage for dwelling and home occupation purposes exceeds the customary average for similar type residences within the City of South Daytona.

u.

Any business that involves storage, processes, employees, equipment or any other activity not permitted by this section shall provide proof (notarized statement from property owner/manager, copy of lease, etc.) of a properly zoned and licensed [permitted] business location (not the property for which the subject home local business tax receipt is to be issued) for conducting such activities.

v.

Only if required by state statute, as in the case of a licensed real estate broker, for the purpose of identification, one (1) occupational sign per business location will be allowed, not to exceed two (2) square feet in size. Such a sign shall list only the name of the individual businessperson and the occupation. It must be unlighted and may only be installed on an exterior wall near the entrance of the residence where the occupation is conducted.

w.

No merchandise or articles for sale shall be displayed for advertising purposes and no sign device relative to the sale thereof shall be displayed on the premises.

x.

Generally, the home local business tax receipt program shall adhere to the other provisions of Article II, Local Business Tax Receipts, of Chapter 16, Taxation, of the City Code of Ordinances, except that in the event of a conflict between those provisions and this paragraph (14), this section shall prevail.

y.

The status of any home occupation, as provided for in this paragraph, may, for good cause, be reviewed by the LDRB at any time following the approval of such use by the city, and the city council may, for good cause, revoke the home local business tax receipt at any time after the LDRB review.

(Ord. No. 85-16, § 1, 7-23-85; Ord. No. 85-25, § 4, 12-10-85; Ord. No. 94-10, § 3, 8-23-94; Ord. No. 99-03, § 3, 3-23-99; Ord. No. 99-12, §§ 1, 2, 7-27-99; Ord. No. 02-05, § 3, 7-9-02; Ord. No. 07-03, § 1, 2-13-07; Ord. No. 10-09, § 2, 8-24-10; Ord. No. 17-10 , § 1, 10-10-17)