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Local Business Tax
Any person doing business in
Local Business Tax Receipts are valid for one year, starting October 1st and expiring September 30th of each year. Receipts not renewed by September 30th are delinquent and subject to applicable penalties. Additionally, any person who does not pay the required Local Business Tax within 150 days after the initial notice of tax due, and who does not obtain the required Local Business Tax Receipt is subject to civil actions and penalties.
Additional information on this page:
- Fictitious Name / Corporation
- Certificate of Use
- City Business Tax Receipts
- Home-Based Business
- State Regulated Professionals and Businesses
- Building Contractors
- Peddlers / Street Vendors
- Exemptions
- Additional Information
Local business taxes vary depending on the nature of business. The number of employees, equipment and seating capacity are a few variables that factor into the amount of tax due. A receipt is required for each place of business and for each separate classification at the same location. Receipts are transferable when there is a change of ownership, business location or trade name.
A personal receipt is not transferable to another individual. Before a County Local Business Tax Receipt is issued, a business must meet all conditions required. No Local Business Tax Receipt will be issued unless the Social Security Number or Employer Identification Number is provided by the person to be receipted.
Local Business Tax Receipts are issued for one year beginning October 1 and expiring on September 30 of each year. Receipts not renewed by September 30 become delinquent and subject to a penalty of 10% for the month of October and an additional 5% for each month of delinquency thereafter, provided that the penalty does not exceed 25% of the local business tax.
Failure to pay the tax when due will result in the following:
- Tax Collector’s warrant addressed to the Director of Public Safety Department commanding him to levy and sell any Real or Personal Property of the person liable (Section 8A-181 of Miami-Dade County Code).
- Civil citation with penalty in the amount of $100.00 plus $100.00 per day after 20 days, to a maximum of $2,000.00. This may result in a lien to your Real or Personal Property as provided by Section 8cc of the Miami- Dade County Code.
- and/or -
- F.S. 205.053(3) provides for an additional penalty of up to $250.00 if your local business tax remains unpaid for 150 days after the initial notice of tax due.
The mailing of the Local Business Tax renewal applications is a courtesy reminder. It is the receipt holder’s responsibility to renew before the expiration date to avoid penalties (Sec.8A-175).
In addition to the collection of the Miami-Dade County Local Business Tax, the Tax Collector collects the Unincorporated Municipal Tax; therefore, if a business is located in the unincorporated area, both taxes must be paid (Sec. 8A-171 and Sec.8A-224).
Fictitious Name / Corporation
A business using a fictitious name must submit a copy of the current Certificate of Registration; those using a corporate name must submit a copy of the corporation current Certificate of Status from the State of Florida.
The state now requires all new business names to be advertised. Contact the state for more information.
Florida Department of State:
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Fictitious Names: 850-245-6058
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Corporations: 850-245-6052
Certificate of Use
If your business is located in the unincorporated area of Miami-Dade County, you are required to obtain a Certificate of Use and Occupancy in addition to the Business Tax Receipt. For further information, please contact:
Planning & Zoning Department
Zoning Permit Section
11805 Coral Way
Miami, Florida. 33175
786-315-2666
City Business Tax Receipts
If your business is located within a municipality, you are required to obtain a city Business Tax Receipt in addition to a Miami-Dade County Local Business Tax Receipt. Contact the respective city for information.
Home-Based Business
If you plan to conduct business from your home, you must check with the Zoning Department of the City or the County where you reside. You may not be allowed to conduct business in an area that is zoned residential. Miami-Dade County Code 8A.178.1
State Regulated Professionals and Businesses
Professionals and businesses, such as physicians, engineers, real estate firms, mortgage brokers, restaurants, etc., must submit current State Certificates when applying for a new Local Business Tax Receipt. State information: 850-487-1395.
All businesses dealing with food must have a permit from the Division of Hotels and Restaurants, State Agriculture Department or the State Health Department. State information: 850-487-1395.
Building Contractors
In addition to a new or renewal Local Business Tax Receipt, a Building Contractor needs a Current local Certificate of Competency, issued by the Building Code and Neighborhood Compliance Department at 11805 SW 26 Street (Coral Way), 786-315-2880.
- or -
Current State Certificate, issued by the State Construction Industry Board, 850-487-1395.
Peddlers / Street Vendors
Street vendors must continue to move and stop only when requested by a customer, and must observe 500 ft. away from schools and parks. This includes Lunch and/or Ice cream trucks and carts. No BBQ or cooking is permitted, nor the use of tables and/or chairs (Sec. 21-27.1 and 33-243).
| Requirements: | |
| Miami-Dade County Local Business Tax Receipt | 305-270-4949 |
| State of Fl. Sales Tax # | 305-470-5001 |
| Division of Hotels and Restaurants for prepared food inspections |
850-487-1395 |
| Agriculture Department Consumer Services, inspection of ice cream carts and prepackaged food |
305-470-6900 |
| Agriculture Department Certificate (Plant Industry), if potted plants are sold |
305-252-4360 |
All mobile vendors, operating within a municipality, must have a city Business Tax Receipt in addition to the Miami-Dade County Local Business Tax Receipt. You must comply with city regulations at all times.
Exemptions
Residents of Miami-Dade County who are permanently disabled persons physically incapable of manual labor, widows or widowers with minor dependents and persons sixty-five (65) years of age or older, who use their own capital (not in excess of $1,000.00) and not more than one employee, or helper, can engage in business without being required to pay the local business tax. Proof of residency is required (Sec.8A-184).
Disabled veterans, or their unremarried widows or widowers who are permanent resident electors of the State of Florida and show proof of their disability compensation from the Federal Government, shall receive a $50.00 exemption on any local business tax due. Their businesses must be carried on mainly through their personal efforts. (Sec.8A-184).
Exempt from Local Business Tax are (Sec.8A-173):
Religious Institutions
Educational Institutions
Charitable Non-Profit Institutions
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The Local Business Tax Receipt must be displayed conspicuously at your place of business and in such a manner as to be open to the view of the public and subject to inspection by all duly authorized officers of the county.
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.
Should you cease doing business, return the Receipt to the Local Business Tax office so your name may be removed from the file.
Any business that sells or deals in alcohol / tobacco must obtain a certificate from the Division of Alcoholic Beverages and Tobacco at 305-470-6787.
Soliciting business at private homes without prior appointment requires a Solicitor's Permit. It may be obtained from:
Clerk of Courts
111 NW 1 ST
Floor 17, Suite 202
305-375-5126
Commercial establishments must call the Solid Waste Dept. at 305-594-1620 for Solid Waste Collection services.
Business owners are required to pay tangible personal property tax. For information, call 305-375-5465.
Owners of restaurants and/or transient rental properties are required to contact the Tourist Development Tax Section at 305-375-5550.
Refer to your Receipt number whenever you contact the Local Business Tax office. For further information, please contact:
Miami-Dade County Local Business Tax Section
140 West Flagler ST, Room 1407
Miami, Florida 33130
Telephone 305-270-4949
Fax 305-372-6368
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 local business tax receipt requirements are discussed. For clarification of your individual circumstances, please call the Business Tax Office.
Back to Top Page Last Edited: Thu Nov 10, 2011 11:12:01 AMLocal Business Tax renewal notices were mailed on July 1, 2010. Pay online this year, using your E-check, Visa, MasterCard or American Express.
To pay by mail:
Local Business Tax Section
140 West Flagler Street, Room 1407
Miami, Florida 33130
To pay in person:
140 West Flagler Street, Room 101
Miami, Florida 33130
As a result of service level reductions associated with the Miami-Dade County budget for fiscal year 2009-2010, the Tax Collector's Satellite Office located in the South Dade Government Center located at 10710 SW 211 Street has been permanently closed.
For your convenience, many services provided by the Tax Collector's Office are available on the County's website.
© 2012 Miami-Dade County. All rights reserved.
© 2012 Miami-Dade County.
All rights reserved.
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