On December 15, 2010, the City of DeBary enacted Ordinance # 10-10 establishing a local business tax. A Business Tax Receipt (BTR) was formerly known as a Business License or Occupational License.
Business tax receipts are payable on October 1st of each year. Renewal notices are sent out in August and payment must be received by September 30th to avoid penalties. Any new business tax receipt processed after April 1st will be issued at one-half the annual fee due.
After October 1, 2013 a 10% late fee will be assessed for the month of October; a 15% late fee will be assessed for the month of November; a 20% late fee will be assessed for the month of December and a 25% late fee will be assessed for the month of January. If your Business Tax Receipt is not obtained by January 31, 2014, your business information will be referred to the Neighborhood Improvement Office and code enforcement action will commence.
Please note that it is a violation of City code to operate a business in the City of DeBary without first paying your local business taxes and obtaining a business tax receipt. Also, please note that a Volusia County Business Tax Receipt (BTR) is also required. The City issued approval number will be needed when applying for your Volusia County BTR.