New Smyrna Beach Food Truck License Requirements (2026)

📋 Your checklist

State

1. Florida Mobile Food Dispensing Vehicle (MFDV) license (DBPR Hotels & Restaurants)
   Food trucks are licensed by the state. Florida law stops cities and counties from requiring their own separate food-truck license or permit fee. Fee: $347 a full year ($178.50 half year).
   ⏰ Renews every year on April 1 (Volusia County district)
   Source: Florida DBPR: Hotels and Restaurants food service fees · Florida DBPR: Hotels and Restaurants district offices and expiration dates · Florida Statutes §509.102 (food trucks; state preemption)
2. Business name and entity filings (Sunbiz)
   LLCs and corporations file an annual report ($138.75 for an LLC). Using a name other than your legal name? Register it as a fictitious name.
   ⏰ Annual report: May 1 ($400 late fee). Fictitious name: renew every 5 years
   Source: Florida Division of Corporations: File Annual Report · Florida Statutes §865.09 (fictitious name registration)

Local (New Smyrna Beach / Volusia County)

1. City of New Smyrna Beach Business Tax Receipt + Certificate of Use
   Apply online; zoning review and a passing inspection are required before opening. Inspection fee $63.87 and Certificate of Use $29.81 (subject to yearly increase); annual tax varies by category.
   ⏰ Valid October 1 to September 30; reminder around July 1. Late: 10% Oct, 15% Nov, 20% Dec, 25% Jan, plus $250 after 150 days
   Source: City of New Smyrna Beach: Business Tax Receipt Information
2. Volusia County: repealed
   Volusia County repealed its business tax receipt effective January 1, 2024 (per Edgewater and Port Orange). The New Smyrna Beach page still mentions a county receipt; that text appears outdated.
   ⏰ N/A
   Source: City of Edgewater: Starting A Business · City of Port Orange: Business Tax Receipts · City of New Smyrna Beach: Business Tax Receipt Information