Tax Collector

Local Business Tax

• County and incorporated municipalities require Local Business Tax Receipts for each place of business, and for each separate classification at the same location, as described in the LBT home page.
  
• A business located within a municipality is required to obtain both a city receipt and a County receipt, as described in the LBT home page.
  
• The County issues Local Business Tax Receipts for one year, beginning October 1 and expiring on September 30 of each year.
  
• The Local Business Tax office must be notified in writing regarding any changes to the following: business name or ownership, location, number of employees, equipment, machines or any other contingency.
  
• If the business ceases operation, the owner must return the Local Business Tax Receipt to the Local Business Tax Receipt office so the name may be removed from the Tax Collector files.
  
• Some Local Business Tax Categories have specific additional requirements. Some applicants are eligible for exemptions. Details are explained in their respective pages in this web site.

Business Taxes

• Business owners are required to pay Tangible Personal Property Tax based on the assessed value of business equipment and rental property.
  
• Owners of restaurants and/or transient rental properties are required to contact the Hotel and Restaurant Taxes Section.

Fire and Out-Of-Business Sale Permits

A Going Out of Business/Fire Sale Permit must be obtained (per Florida Statutes) whenever a business conducts a sale, in such a manner, as to reasonably cause the public to believe that upon disposal of the stock of goods, they will cease operations. The permit is issued for a period of not more than 60 consecutive days, including weekends and holidays and cannot be renewed. Permits are neither transferable nor refundable. For each location, you will need:

• A completed Application For Out Of Business/Fire Sale permit.
  
• A full inventory of the goods, wares, merchandise and the dollar value of the items to be offered for the sale.
  
• A fee of $50.00, Certified Funds or Cash only.
  
• Verification that all Real Estate and Personal Property taxes are paid.
  
• A copy of advertisements used in the media which include the necessary verbiage.
• Surrender any applicable City and County Local Business Tax Receipts (formerly known as the occupational license).

Florida statutes mandate that you may not conduct a Fire or Going-Out-Of-Business Sale without a permit. Applications to apply for permits are available at: Miami–Dade County Tax Collector’s Office, 140 W. Flagler Room 101, Open 8:30 a.m. to 5:00 p.m, or you may call 305-75-5475, or download the following instruction and application forms:

• Going Out-Of-Business Permit Instructions 
  
• Fire Sale/Out-Of-Business Application Form 

Additional Requirements

• A business located in the unincorporated area is required to obtain a Certificate of Use and Occupancy.
  
• A business using a must submit a copy of the current Certificate of Registration. A business using a corporate name must submit a copy of the corporation's current Certificate of Status from the State of Florida.
  
• Businesses conducted from home are regulated by the Zoning Department of the city or county of residence. Before opening a home-based business, check local zoning regulations.
  
• Professionals (such as physicians and engineers) and businesses (such as real estate firms, mortgage brokers, restaurants, etc.) must submit current State Certificates when applying for new Local Business Tax Receipts.

Please know that the material in this site is intended for general information purposes only. While it is current at the time of publication, changes to the County Code or State Law may invalidate some of this information. In the event of a conflict between this guide and the Code, the Code prevails. Not all possible applications of the tax and license requirements are discussed. For clarification of your individual circumstances, please call the Local Business Tax Office.