Business Tax frequently asked questions

Q. What is the Volusia County local business tax?

A.  The Volusia County local business tax is a tax levied by Volusia County, in accordance with Florida Statute 205 and Volusia County Ordinance 114-1, for the privilege of engaging in or managing any business, profession, or occupation within the jurisdiction of Volusia County.

Q. Who is exempt from applying for a Volusia County business tax receipt?

A.  Exempt classifications

Note: Contractors whose businesses are located outside of Volusia County must register with the Volusia County Contractor Licensing Department located in DeLand before doing business in Volusia County.

Q. Who is required to apply for a Volusia County business tax receipt and pay a fee?

A. Any business with a physical base of operation within the County of Volusia that is not exempt per F.S. 205 is required to apply.  Businesses that are physically located outside of Volusia County are required to obtain a local business tax receipt from the city and/or county in which they are based.  The only exceptions are businesses located outside of Volusia County who place vending machines within Volusia County.

Note: A business operating within the limits of any of the cities in Volusia County may be required to register with those cities.  Please see our External Links page for the contact information of the cities located in Volusia County.

Q. Do I need a Volusia County business tax receipt if my business is based out of my home?

A. Yes.  Most businesses in Volusia County are required to have a current Volusia County business tax receipt regardless of whether they are home based or commercial.

Q. How much is the Volusia County business tax receipt?

A.   The tax amount varies based on the type of business, number of employees, vending machines, hotel/motel rooms, restaurant seats, etc.  The amount of tax ranges from $6 to $1,250 with the most common amounts being $22 or $30.

Q. What is required if my business is located within an incorporated area (city limits) of Volusia County?

A:  If your business location is within an incorporated (city limits) area of Volusia County, you must acquire a city business tax receipt before applying for a Volusia County business tax receipt.  Please visit our External Links page for the contact information of the cities within our limits.

Q. Where can I find out if my business is located in the incorporated or unincorporated area of Volusia County?

A.  You can visit the Volusia County property appraiser's website at vcpa.vcgov.org/index.html and select “Parcel Record Search” then “Search by Location Address.”   Once you have located your parcel information, the location of you property will be listed in the upper right hand corner of the screen.

Q. What do I need if my business is regulated by a state agency?

A.  If your business is regulated by any state agency, you must acquire that respective state license, certificate or registration before a Volusia County business tax receipt can be issued.  Please visit our External Links page for state agency contact information.

Q: Do I need to register for a fictitious name?

A.  Proof of fictitious name registration is required per FS 205.023 unless you are exempt.  Click here for a list of possible exemptions.  Fictitious name registration information can be found at www.sunbiz.org.

Q. Where and what form of payment can I use to pay for my Volusia County business tax receipt?

A. Fees can be paid by E-check or credit card at one of the Volusia County revenue offices listed below or via the internet at volusia.county-taxes.com.  Volusia County has contracted with a third party vendor who charges a convenience fee to provide this service.  The convenience fee is currently $1.50 for E-check payments or 2.6% with a $1.75 minimum for credit card payments.

DeLand
123 W. Indiana Ave., RM 103
DeLand, FL 32720-4602
Daytona Beach
101 N. Atlantic Ave. (Ocean Center)
West Concourse
Daytona Beach, FL32114
New Smyrna Beach
111 Canal St.
New Smyrna Beach, FL 32168-7003
Orange City
2744 Enterprise Rd.
Orange City, FL 32763

Q. Can I apply or renew my Volusia County business tax receipt over the phone?

A.  Volusia County does not offer this service at this time.

Q. When does my Volusia County Business Tax Receipt expire?

A.  The tax year is from October 1 to September 30 of the following year.  Renewal notices are mailed July 1 of each year.

Q. How do I get a Volusia County business tax receipt for my business located at a flea market?

A.  You can apply for a Volusia County business tax receipt for your business located at a flea market at any of the Volusia County Revenue offices.  Flea market receipts that are valid for more than 2 days can also be applied for online.

Note: If you are not using your first and last name in your business name, you must apply for a fictitious name registration at www.sunbiz.org.

Q: How do I find out the status of my new or changed application?

A.  You can visit the Volusia County Growth & Resource Management website at www.connectlivepermits.org and select “Business Tax Receipts” located on the left hand side of the screen.  If the status is “completed,” contact one of the revenue offices listed below:

West Volusia - (386) 736-5938       Daytona Beach - (386) 254-4635      New Smyrna Beach – (386) 423-3325

Note: Contractors whose businesses are located outside of Volusia County must register with the Volusia County Contractor Licensing Department located in DeLand before doing business in Volusia County.

Q. Where do I register for a door-to-door sales permit?

A. Door-to-door sales permits are obtained from the Volusia County Clerk of Court. They can be contacted at (386) 736-5911 for additional information.

Q: Where do I register a corporation?

A. Corporations are registered with the Department of State's Division of Corporations.  Registration information can be found at their website, www.sunbiz.org.

Q. Where do I file for a workers' compensation exemption?

A. Workers' compensation exemptions are filed with the Florida Department of Financial Services. More information can be found at their website, www.fldfs.com/WC.

Director
Craig Baumgardner, CFCA, CEL

Thomas C. Kelly
Administration Center
123 W. Indiana Ave.
Room 103
DeLand, FL 32720

Office Hours
Monday - Friday
8 a.m. to 5 p.m.

Tag and Title Information
386-254-4610
tagsupport@volusia.org

Tax Information
386-736-5938

E-mail
revenue@volusia.org

Fax
386-626-6584