Destin City Council has determined that a reasonable local business tax for the privilege of engaging in or managing any business, profession or occupation is necessary and in the public interest. No person shall engage in or manage any business, occupation or profession within the corporate limits of the city without first obtaining a Business Tax Receipt (BTR) from the city for each business, occupation or professional activity. The local business tax is levied on:
Any person who maintains a permanent business location or branch office within said municipality, for the privilege of engaging in or managing any business within its jurisdiction.
Any person who maintains a permanent business location or branch office within said municipality, for the privilege of engaging in or managing any profession or occupation within its jurisdiction.
Any person who does not qualify under the provisions of subsection (1) or subsection (2) and who transacts any business or engages in any occupation or profession in interstate commerce, if such license tax is not prohibited by Section 8 of Article 1 of the United States Constitution.
Business Tax fees are due on October 1 each year and the BTRs expire on September 30 of the succeeding year. A BTR may be transferred to a new owner upon payment of a transfer fee and presentation of evidence of the sale and the original BTR. BTR holders must comply with all applicable codes of the City and County, including building, fire, and health codes and zoning laws.
The COMPASS (COMmunity Permitting And Support System) is now available!