Overview

A Business Tax Receipt (BTR), formerly known as a Business Occupational License, is required for any business that is located in unincorporated Martin County. You must receive zoning approval from the Martin County Growth Management Department for any business that is operating in unincorporated Martin County.

Business Location

If your business site is located in the City of Stuart, Town of Sewall's Point, Town of Ocean Breeze, or the Village of Indiantown, you must receive your zoning approval from that municipality. Once you meet the requirements of the municipality, you must go to the Martin County Tax Collector's Office, at 3485 SE Willoughby Blvd., Stuart.

If you're unsure whether your business is located in unincorporated Martin County or within the City of Stuart, you can search by "address" using the Property Information Lookup.

When do I need a new Business Tax Receipt?

If any of the below apply to you, then you will need to complete the Zoning Use Compliance application and receive a Business Tax Receipt.

  • If you are a new business
  • Changing the business name
  • Have a name change in ownership
  • Have moved to a new location

Application Procedures

You can download the Business Tax Receipt Application (PDF), or pick up a printed copy in person at the Growth Management Department, located in the Martin County Administrative Center at 2401 SE Monterey Road in Stuart.

Hours: Monday through Friday, 9 a.m. to 4 p.m.

The first three pages should be filled out by the new business owner/tenant; the last two pages are to be completed by the property owner, representative of the property owner, or landlord. It is the property owner’s signature or their representative’s signature that must be notarized.

  • Any owner, employee, or someone actively involved in the new business must hand carry OR mail the application to the Growth Management Department. The Zoning Review and Compliance Determination will need to be signed to obtain the necessary documentation for the fire inspection. The Growth Management Department is located in the Martin County Administrative Center at 2401 SE Monterey Rd, Stuart.
  • The fee is $180.00 and covers the zoning review and the fire prevention inspection. Only cash or checks are accepted. No credit or debit cards. Checks must be made out to Martin County Board of County Commissioners (BOCC).
  • Time frame: The Growth Management zoning review process takes approximately 20 minutes. Please be aware that our walk-in customers are taken in the order they come in. No appointments can be made, and the application cannot be dropped off at the front counter.
  • Hours of operation for the Martin County Growth Management Zoning Compliance are: Monday through Friday, 9 a.m. to 4 p.m.

Application Process

Bring your completed, signed, and notarized Zoning Review and Compliance application, along with the $180.00 fee (check or cash only) and proof of business name as it appears on sunbiz.org to the Growth Management Department located at 2401 SE Monterey Rd, Stuart. 

Staff will review the location and proposed use to ensure that the use is allowed at that location. If the use complies with the Land Development Regulations, staff will approve the use application. 

You will be provided with a copy of the Zoning Review and Compliance Determination (which you must have to schedule the fire prevention inspection) and supply you with a fire prevention inspection guideline sheet to help you prepare for the inspection.

This cannot be scheduled until you have your copy of the signed Zoning Review and Compliance Determination referred to in Step 1. Fire Prevention will inspect the property to ensure compliance with all applicable fire codes (a guideline sheet, also referred to in Step 1, will be supplied to you at the time your proposed use is reviewed and approved by staff).

This step completes the process. You will need to hand carry the Zoning Review and Compliance Determination and the Fire Prevention Inspection Certificate to the Martin County Tax Collector's Office (view locations). 

There is an additional fee which the Tax Collector’s Office will collect at the time, and they issue your Business Tax Receipt AKA Occupational License. Please check with the Tax Collector to confirm the amount required.

Renewals

Unless your business changes in some way mentioned in the highlighted section on the first page, annual renewal of your Business Tax Receipt will be handled through the Martin County Tax Collector. Any further information other than zoning compliance should be directed to the Tax Collector's office at (772) 288-5600.