Home Occupational Local Business Tax Receipt

The City of Panama City allows home-based businesses in residential dwellings. A home occupation is an occupation or business activity that is service-oriented. Annual business tax receipt fees range from $25.00 to $2,500.00, depending on the occupation/service type. Some occupations/services are regulated by a state agency, and a copy of the current state license is required at the time of application and prior to a local home occupational local business tax receipt being issued. 

Frequently Asked Questions (FAQs)

How much is a home occupation local business tax receipt? 

If your business is operated from your home, you must obtain a business tax receipt and pay the annual fee associated with the business tax receipt. Home-based businesses are issued a home occupational business tax receipt and are subject to the fees provided in the City of Panama City Code Section 7-53.  Fees may also be prorated if a new business tax receipt is issued during the business tax receipt year.  

Please contact our office if you need to request a business tax fee exemption (occupational and home occupational fees only) per F.S. 205.162 or F.S. 205.055. 

Where do I pay for my home occupational local business tax receipt? 

All businesses must use the GovOS online portal to apply for a business tax receipt or complete the annual Business Tax Receipt Renewal Form. You will be able to pay online through this portal.

You can access the portal at https://panamacity.munirevs.com/

Alternative Payment Options (only after submitting renewal form online): 

  • In Person: Visit City Hall to pay by cash, check, or money order. Card payments are only accepted online. 


  • Drop Box: Place your payment in an envelope with the business tax receipt number and business name labeled “ATTN: Business Services Department” in the drop box behind City Hall on Grace Avenue. 


  • Mail: Send a check or money order to: 

  • City of Panama City 

  • Attn. Business Services Department

  • 501 Harrison Avenue

  • Panama City, FL 32401


Can my home occupation business have employees? 

No person other than members of the family residing on the premises shall be engaged in such occupation or business activity.

How much space in my home can be dedicated to my home occupation business? 

The use of the premises for a home occupation or home office shall be clearly incidental and subordinate to its use as a residence and shall not alter the residential character of the structure. There shall be no change in the outside appearance of the building or premises, or other visible evidence of the existence of a home occupation or home office. No home occupation shall occupy more than 25% of the first-floor area of the dwelling. No accessory building, freestanding or attached, shall be used for a home occupation.

Can clients or customers come to my home for business purposes?

No home office or home occupation shall generate an increase in vehicular traffic volume above that normally expected in a residential neighborhood, and any vehicular parking shall be off the street. Home office business activities shall be limited to that conducted by phone or mail, with the exception of beauty shops and barbershops having only one chair or businesses offering individual instruction (i.e. piano lessons, etc.).  

Can I store or operate equipment at my home for business purposes?

No equipment, tools, or process shall be used in a home occupation which would interfere with the use or enjoyment of neighboring properties because of noise, vibration, glare, fumes, odors, or electrical disturbance. In the case of electrical disturbance, no equipment or process shall cause visual or audible interference in any radio, telephones, or television receivers or fluctuations of in-line voltage off the premises. Outdoor storage of materials is prohibited. 

What types of businesses are not allowed to obtain a home occupation business tax receipt?

The following business types are not allowed to obtain a home occupation business tax receipt:

  • Retail sales and the routine delivery of parcels
  • Beauty shops and barbershops having more than one chair
  • Studios for group instruction
  • Public dining or tearoom facilities
  • Antique or gift shops
  • Retail stores
  • Outdoor repair shops
  • Food processing
  • Nursery schools
  • Kindergartens
  • Child day care centers
  • Construction & building activities