Business Tax Receipts are required for all Businesses including Home Occupations, Rentals and Registrations
Business Tax Receipts (Formerly known as Occupational License)
All business based on Sanibel including home occupations and real estate rentals are required to obtain a Business Tax Receipt.
Businesses working on Sanibel but based in another location must obtain a Business Tax Registration. Additional requirements might apply such as a contractor license, etc.
If you lease or rent property a business tax receipt is required. This includes commercial leases and residential annual and short term rentals.
Home Occupations
The Land Development Code (Section 126-1176) requires compliance with the following conditions:
Home occupations shall be permitted in all lawful dwelling units. Home occupations including any lawful activity, provided that nothing shall be visible or otherwise detectable from outside the structure to indicate that the residential dwelling is being used for other than residential purposes. except that a one-foot square nameplate graphic may be attached to the residence structure at or near the appropriate entrance.
No mechanical equipment which constitutes a nuisance or otherwise interferes with the normal and comfortable use of adjacent residential uses, other than customary mechanical equipment-used in connection with normal residential purposes, shall be installed or used.
No home occupation shall be permitted that requires more than one parking space in addition to the parking required for the residential use.

