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Hurricane Irma

As we continue our recovery and cleanup efforts, please visit the Emergency website for the latest information on openings and closings in Miami-Dade County.

Business Taxes

Local Business Tax

Local business taxes vary depending on the nature of business.  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.

Local Business Tax Categories

The number of employees, equipment and seating capacity are a few variables that factor into the amount of tax due. Refer to this tax category table to see the fees and pre-requisites required for each type of business.

Business Tracker Application

Apart from going through our on-line services links to search existing accounts or download of standard and custom reports, there is a new (GIS) functionality available.

Now, you can use a Business Tracker Application to search for information on all businesses or professionals that opened or closed a Local Business Tax Account. The information can be recovered for any number of geographic selections within the County, including custom drawn areas created by the user.

Going 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.

Tangible Personal Property Taxes

Tangible personal property taxes are ad valorem assessments against furniture, fixtures and equipment located in businesses and rental property. It also applies to structural additions to mobile homes.

Anyone in possession of assets on January 1 must file a tangible tax return form with the Property Appraiser's Office no later than April 1 of each year.

Gas and Oil Utility Taxes

The purchase of of bottled gas, fuel oil and metered gas in municipalities or unincorporated Miami-Dade County is taxed.

Back to Top Page Last Edited: Fri Oct 23, 2015 11:41:14 AM

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