A business tax receipt is required for every person exercising the privilege of engaging in or managing any business, profession or occupation. Business tax receipts shall be issued by the City Clerk’s Office, Licensing/Business Tax Division.  All Business Tax Receipts shall be sold beginning July 1st of each year, and are due and payable on or before September 30th of each year, and shall expire on September 30th of the succeeding year. When a business, profession or occupation requiring a receipt is started after the first quarter of a fiscal year, the receipt will be computed on a quarterly basis. Contact Licensing/Business Tax Division at (239) 574-0430 for required receipts and fees.

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HOME OCCUPATIONS CONDUCTED WITHIN RESIDENTIAL PREMISES

Home Occupation: An occupation for monetary gain or support conducted by members of a family residing on residential premises, and conducted entirely within the dwelling, provided that no article is sold or offered for sale except such as may be produced or acquired by members of the immediate family residing on the premises. Home occupations shall not be construed to include barbershops, beauty shops, tearooms, restaurants, dress shops, commercial kennels, real estate offices, dance studios, astrologists/palmists and the like, band instrument instructors, photographic studios, and child care facility for more than five (5) children. (Ord. 34-93, 7-26-93)

Immediate Family: The term of immediate family shall include husband, wife, children, grandparent, brother, sister or legal guardian of any of the aforementioned.

Establishment of Home Occupations: Home occupations as herein above defined shall be allowed to operate in the City of Cape Coral upon application to Licensing/Business Tax Division for a Home Occupation License. Prior to the issuance of said receipt, the applicant shall provide an affidavit of compliance with the following conditions:

1. All home occupations operated in or from a residence shall comply with Federal, State and County rules and regulations, City business tax regulations specified herein and any other applicable ordinances of the City of Cape Coral.
2. No advertising of any kind shall be permitted on the residential premises.
3. No person other than members of the immediate family, as herein defined, may be employed for a salary, commission or upon any other remunerative basis.
4. No condition shall be permitted which tends to cause or increase the fire hazard to the residence, such as storage of paints or other flammable materials in excess of normal family use.
5. No storage of materials and/or supplies shall be allowed outside the structure nor shall any indoor display of materials be visible from the outside of the structure; and no home occupation shall occupy an area greater than ten (10) percent of the living area of the structure.
6. The home occupation shall not generate pedestrian or vehicular traffic beyond that which is reasonable to the district in which it is located and it shall not involve the use of commercial vehicles for delivery of materials to or from the residence.
7. The appearance of the structure shall in no way be altered for the conduct of the home occupation within the structure nor shall the conduct be such that the structure may be recognized as serving a non-residential use either by color, materials, construction, lighting, signs, sounds, noises, vibrations, audible or visible interference in any radio or television receiver off the premises, or cause fluctuations in the electric voltage line off the premises.