The zoning by-laws allow residents to operate businesses from their homes while still maintaining a quiet and safe residential environment.  Home-based businesses are however not currently permitted in mobile home areas and in apartment buildings.  All tenants are required to obtain their landlord’s permission to operate a home-based business, and the landlord has to sign the development application before the business can be considered by the City.

Since businesses are of discretionary use in a residential zone, a public notice is required, followed by approval of the City Council.  In  case of a home-based office or child care business, the City will mail a letter to neighboring homes.  For other types of home-based businesses, a public notice is issued in either the Wednesday or Saturday edition of The Western Star. Neighborhood residents have seven days to submit their comments on the proposed home-based business. Development staff will review the application and all comments, and forward their recommendations to the City Council for final decision.

The process of starting a home-based business begins with filling out a development application.  A $100 fee must be submitted with the application.  For businesses that require issuing a public notice, an additional $200 fee is charged to cover the advertising cost.

For  more information on how to license your home-based business, contact the Business Division at or 1-709-637-1551.

Click here for a practical resource on starting a home-based business.

Home-Based Business Tax

Home-based businesses with a gross revenue of $10,000 or more in a year, are charged an annual business tax of $270, which is pro-rated in the first year depending on the time of the year the business is approved by City Council.


Annual Home-Based Business Tax:  $270.00
Monthly Business Tax:  $270/12 = $22.50
Business Start Date:  March 01
Annual Business Tax:  $22.50 x 10 months = $225.00

If in a year the business makes less than $10,000 in gross revenue, the tax rate will be 1% of gross revenue with a minimum tax of $10.


Gross Revenue:  $9,999.00
Annual Business Tax:  9,999.00 x 0.01 = $99.99

For any questions, please contact the Tax Department at the City Hall, Tel: (709) 637-1568.

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