Lighthouse Point requires a business tax receipt for any business in the city. The city will only issue a business tax receipt if your business is located in a commercially designated zone. For many home based businesses, the way to skirt that rule is to get a mailbox service at one of the local businesses. PO Boxes are not allowed by various business and government interests, so the Mailbox Service company is the only solution. Lighthouse Point reviews all applicants with these addresses to determine if it will issue a business tax receipt.
Are there written guidelines as to what home based businesses are accepted?
I don’t know. I’ve requested that information.
Is there an ordinance regarding business locations?
I reviewed the Published Tax Ordinance and there is no reference as to where a business must be located to qualify for a business tax receipt. Generally this would fall under planning and zoning. More than likely an ‘exception’ rule would need to be written within planning and zoning.
Note: Home businesses must sign an affidavit including this text:
4. That Affiant acknowledges that by obtaining a local business tax from the City using a box number as the business location does not abrogate any zoning laws of the City of Lighthouse Point that do not allow a business to be conducted in residentially-zoned property.
What this says to me is the city wants it all. By signing this for a home based business you get the Business Tax Receipt, but if you are really a home based business, then you are also breaking the rules because you can’t (assuming, but have not seen documentation) operate a business in a residential zone.