Business Tax Home

Stuart, FL 34994
(772) 288-5319

Fax: (772) 600-1280

Open Monday - Friday 8:30am 5:00pm

For Assistance Contact Debbie Smith, Business Tax Technician

If you are conducting Business within the City limits an Annual Business Tax Receipt is required. A separate receipt is required for each type and location of business. Receipts are valid for one year beginning on October 1st until September 30th. Receipts must be renewed by September 30th each year. Operations beginning after April 1st will be prorated. A business tax receipt must be obtained BEFORE you begin operations. A business operating without a receipt may be subject to fines.

All Commercial and Home-based businesses must meet additional requirements, which include compliance with Zoning Codes, Land Development Regulations and Inspections.

Home Based (Residential Office)

HomeBasedBus1

If your business will be located in your residence, please see the Download Forms icon and print the Home Based Application Packet.
Fire Inspections are NOT required for home based businesses however, you must adhere to Land Development Regulations.
 

Commercial Office

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If your business will be located in a commercial location, please see the Download Forms icon and print the Commercial Business Tax Application Packet.
You must comply with Zoning Codes and Building Occupancy classifications.
Inspections are required.
 

Individual Professional

If you are a professional with a state issued license or certification, (employee or independent contactor) you are required to pay Business Tax. Please see the Download Forms icon and print the Individual Professional Application Packet.


 

Payment

Payment is due at the time your application is submitted. Please contact our office for the tax amount that will be due for your business. In addition to the tax due, the fire inspection fee for a new or transferred busines is $100.00. Grease trap inspections, if required are $35.00.

Payment in the form of cash, check, money order, MasterCard, American Express and Visa are accepted.


Zoning

The zoning code spells out the allowed uses for a particular piece of property. The property’s zone and the use of the property determine the specific requirements. For example, in zones that have a parking requirement, a retail store would usually be required to provide more parking spaces than a warehouse. Alterations with a value over a certain amount, adjusted annually, trigger a zoning code review of site improvements such as the parking lot and landscaping. In some areas of the city, changes in the CRA to the exterior of the building may trigger design review requirements.

In addition, if the business location has been vacant over 180 days. New code requirements for landscaping, parking and building will be implemented prior to issuance of a Local Business Tax Receipt.

Questions? Contact the Development Department and ask to speak to a Planner at (772) 288-5375.


Building

Verify if you need to apply for a Use and Occupancy Classification Permit.

Every building is given an occupancy classification when it is originally built. Each classification has different building code requirements, which relate to the type of hazard or uses in the building. A change of occupancy is when there is a change in the building’s use that would change the way the building code classifies the building’s use. For example, an office building may become a day care or a store. Another less obvious example of a change of occupancy is when a restaurant that has seating for less than 50 wants to increase the number of seats. A change of occupancy applies to the use of the building only and is not related to any process required by the zoning code to change the use of a property. Building occupancy classifications address the impact of the building on the occupants of the building, while zoning use classifications focus on how a property can be developed and the impact on surrounding properties.

Questions? Contact the Building Division at (772) 288-5326.


Fire Inspection Requirements

The Fire Marshal requires a fire inspection for all new business. In addition, if a business transferred location or ownership, a fire inspection will be required.

Questions? Contact Frank Lasaga at the City of Stuart Fire Rescue at (772) 288-5353.


Public Works

Backflow Inspections:

“Backflow prevention assembly” means any effective device, method or construction used to prevent backflow or back siphonage into a potable water system. The type of device used should be based on the degree of hazard, either existing or potential.

The consumer has the responsibility of preventing pollutants and contaminants from entering his/her potable water system(s) or the public potable water system. The consumer, at his/her own expense, shall, operate, test and maintain approved backflow prevention assemblies as directed by the authority having jurisdiction. The consumer shall maintain accurate records of tests and repairs made to backflow prevention assemblies and provide the City with copies of such records. It shall be the duty of the consumer at any premise where backflow prevention assemblies are installed to have a field test performed by a certified backflow prevention technician upon installation and at least once per year.
 
 

Grease Traps:

The public works director or his designee shall have the authority to inspect at reasonable times the food service, food processing or other establishments which produce grease waste. If, upon inspection, a grease trap is determined to be insufficient or otherwise defective to serve its designed purposes as set forth in this article within three working days, the owner of the establishment shall be given written notice to correct the insufficiency or defective condition. Failure to comply with the terms of such notice shall be a violation of this article, and each day thereafter shall constitute a separate offense.


Lift Stations:

The owner of a privately-owned collection and transmission system shall have trained and qualified personnel available 24 hours per day, seven days per week to respond to surcharge conditions, pump station failure, or sanitary sewer overflows that may result from equipment malfunctions, power outages, other causes, or emergencies. The contact number for the emergency response personnel must be prominently displayed on any pump station.

A pump station inspection shall be conducted by the owner for all pump stations at a minimum of once per month, at least three weeks and not more than six weeks apart, to ensure proper operation.

All privately-owned collection and transmission systems shall be inspected by representatives of the city. Inspections shall be performed prior to permit issuance and annually thereafter to ensure compliance with local, state, and federal rules and regulations.

Questions regarding backflow, grease traps or lift stations, please contact Dave Duncan in the Public Works Division at (772) 600-1277.