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Local Business Tax Categories

The following is an alphabetical list of the main local business tax categories that became effective on July 1, 2007 (Article IX, Miami-Dade Code Chapter 8APDF). The category links will take you to a list of subcategories corresponding to that main category. The pre-requisite links will take you to information pertaining to the agency that regulates those occupations. The local business tax is assessed according to the type of business, location (City or Unincorporated county area) as well as number of employees, seats, square footage, etc.

Local Business Tax Receipts

Categories

Pre-requisite

Cost of Receipt
Notes
City Unincorp.
Administrative Office/Operation Center  

$45.00

$75.00

1 to 10 emp.

   

$4.50

$7.50

Each add'l emp.

Adult Day Care Facility

$45.00

$75.00

1 to 10 emp.

   

$4.50

$7.50

Each add'l emp

Advertising Space Rental  

$45.00

$75.00

1 to 10 spaces

   

$4.50

$7.50

Each add'l space

Amusement Facility / Device (non coin)  

$37.50

$62.50

1st unit

   

$22.50

$37.50

Each add'l unit

Apartments / Hotel / Motel
Boarding Home

Yes

$60.00

$100.00

5 to 10 units

   

$3.00

$5.00

Each add'l unit

Assisted Living Facility

$150.00

$250.00

 
Attorney  

$70.00

$110.00

 
Attorney Branch Office  

$45.00

$75.00

1 - 10 emp.

   

$4.50

$7.50

Each add'l emp.

Auctioneering Service

$45.00

$75.00

1 - 10 emp.

   

$4.50

$7.50

Each add'l emp.

Auditorium / Playhouse / Stadium  

$450.00

$750.00

 
Auto / Truck / Van Sales

$45.00

$75.00

1 - 10 emp.

   

$4.50

$7.50

Each add'l emp.

Auto / Truck / Van Service    

Same as above

Auto Tag Branch  

$150.00

$250.00

 
Bail Bonds Business  

$150.00

$250.00

 
Bank & Savings Assoc.
[Click to see price table]
Barber / Beauty Shop / Service

$45.00

$75.00

1 - 10 emp.

   

$4.50

$7.50

Each add'l emp.

Blood Bank  

$60.00

$100.00

 
Body / Paint / Repair Shop

$45.00

$75.00

1 - 10 emp.

   

$4.50

$7.50

Each add'l emp.

Cable TV Franchise  
$1,050.00
$1,750.00
 
Carnival / Circus (sponsored)  

$37.50

$62.50

1st unit

   

$22.50

$37.50

Each add'l emp.

Carnival / Circus (not sponsored)  

$120.00

$200.00

Per day

Catering Service

Yes

$45.00

$75.00

1 - 10 emp.

 

 

$4.50

$7.50

Each add'l emp.

Cemetery / Crematories  

$270.00

$450.00

 
Child Day Care Facility

$45.00

$75.00

1 - 10 emp.

 

 

$4.50

$7.50

Each add'l emp.

Cleaner / Laundry / Alterations      

Same as above

Clinic / Medical Center / Dialysis  

$150.00

$250.00

 
Coin Operated Machines
[Click to see price table]
Collection / Credit Service

$45.00

$75.00

1 - 10 emp.

   

$4.50

$7.50

Each add'l emp.

Commercial/ Indus/ Office Space  

$75.00

$125.00

1 - 250,000 aggregate sq. ft.

   

$225.00

$375.00

250,001 & up

Communications
[Click to see price table]
Contractors / Construction Industry  

$45.00

$75.00

1 - 10 emp.

   

$3.00

$5.00

Each add'l emp.

Consultant  

$60.00

$100.00

 
Courier Drop Box  

$37.50

$62.50

1st box

   

$22.50

$37.50

Each add'l box

Cruise Line / Dinner Cruise  

$120.00

$200.00

Per ship

Dealer in Intangible Personal Property  

$150.00

$250.00

 
   

$4.50

$7.50

Each add'l emp.

Dealer Used Motor Vehicle Parts

Yes

$150.00

$250.00

 
Eating Establishment Yes

$45.00

$75.00

1 to 30 seats

   

$90.00

$150.00

31 to 74 seats

   

$135.00

$225.00

75 to 149 seats

   

$180.00

$300.00

150 & over

Educational / Training Institution  

$45.00

$75.00

Up to 10 emp.

   

$4.50

$7.50

Each add'l emp.

Electrolysis Service    

Same as above

Employee Leasing Service

$150.00

$250.00

 
Entertainment / Fitness
[Click to see price table]
Farmers Market  

$270.00

$450.00

 
Film Industry  

$270.00

$450.00

 
Finance / Investment / Holding Co.
[Click to see price table]
Flea Market  

$270.00

$450.00

 
Fortune Teller

Yes

$450.00

$750.00

 
Funeral Home

$45.00

$75.00

1 - 10 emp.

   

$4.50

$7.50

Each add'l emp.

Guard Patrol Agency    

Same as above

Hall for Hire  
$270.00

$450.00

 
Health / Dental (Prepaid) Maintenance
Organization
 
$270.00

$450.00

 
Health Testing - Invasive

$45.00

$75.00

1 - 10 emp.

   

$4.50

$7.50

Each add'l emp.

Health Testing - Non Invasive      

Same as above

Home Health Care Agency  

$150.00

$250.00

 
Home Health Care Provider  

$60.00

$100.00

 
Hospital / Emergency Room  

$60.00

$100.00

1 - 10 emp.

   

$3.00

$5.00

Each add'l emp.

Ice Cream Vendor Yes

$60.00

$100.00

 
Insurance Adjuster  

$60.00

$100.00

 
Junk Dealer / Junk Yard

Yes

$150.00

$250.00

 
Liquified Petroleum Gas
[Click to see price table]
Locksmith Service

$45.00

$75.00

1 - 10 emp.

 

 

$4.50

$7.50

Each add'l emp.

Lunch Wagon / Truck Yes

$60.00

$100.00

 
Manufacturing  

$45.00

$75.00

Up to 10 emp.

   

$4.50

$7.50

Each add'l Emp.

Massage Establishment    

Same as above

Mobile Home Park  

$60.00

$100.00

5 - 10 spaces

   

$3.00

$5.00

Each add'l space

Moving / Storage (Local)  

$45.00

$75.00

1 - 10 emp.

   

$4.50

$7.50

Each add'l emp.

Multiple Service Business

 

$150.00

$250.00

 
Nursing / Convalescent Home

$270.00

$450.00

 
Packing / Processing
(Farm Products)
 

$45.00

$75.00

1 - 10 emp.

   

$4.50

$7.50

Each add'l emp.

Pari-Mutuel Wagering  

$1,050.00

$1,750.00

 
Parking Facility  

$45.00

$75.00

1 - 30

   

$90.00

$150.00

31 - 74

   

$135.00

$225.00

75 - 149

   

$180.00

$300.00

150 and up

Passenger Transportation Service

Yes

$45.00

$75.00

1 - 10 emp.

 

 

$4.50

$7.50

Each add'l emp.

Pawnbroker

Yes

$450.00

$750.00

 
Peddler  

$60.00

$100.00

 
Permanent Exhibit /
Admission Facility
 

$270.00

$450.00

 
Pest Control Service

$45.00

$75.00

 
   

$4.50

$7.50

Each add'l emp.

Pharmacy Retail    

Same as above

Physical / Occupational Therapy Ctr      

Same as above

Prescription Drug Wholesaler

Yes

 

 

Same as above

Private Investigative Agency

 

 

Same as above

Professional Assn./ Branch Office  

 

 

Same as above

Professionals
[Click to see price table]
Repossessing Service

$45.00

$75.00

1 to 10 emp.

   

$4.50

$7.50

Each add'l emp.

Sales (Non-Retail)  

$45.00

$75.00

1 to 10 emp.

   

$4.50

$7.50

Each add'l emp.

Sales (Retail)  

$45.00

$75.00

1 to 10 emp.

   

$4.50

$7.50

Each add'l emp.

Satellite TV

 

$1,050.00

$1,750.00

 
Scrap Metal Processing

Yes

$150.00

$250.00

 
Self Storage  

$150.00

$250.00

 
Service Industries  
$45.00
$75.00

1 to 10 emp.

   
$4.50

$7.50

Each add'l emp.

Slaughter House

Yes

   

Same as above

Tangible Property Dealer  
$45.00
$75.00  
   
$4.50

$7.50

Each add'l emp.

Tattoo Studio
Affidavit from a Lic. Medical
Field Professional (F.S. 877.04)

YES:
AffidavitPDF

   

Same as above

Temporary Employment Agency  

$150.00

$250.00

 
Time Share Property

 

$60.00

$100.00

5 to 10 units

   

$3.00

$5.00

Each add'l unit

Title Insurance / Abstract Co.  

$150.00

$250.00

 
Towing Truck  

$60.00

$100.00

1 - 10 trucks

   

$3.00

$5.00

Each add'l truck

Traveling Junk Dealer

 

$60.00

$100.00

 
Used Motor Vehicle Parts Dealer  

$150.00

$250.00

 
Veterinary Clinic

$60.00

$100.00

 

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Back to Top Page Last Edited: Wed Aug 28, 2013 9:12:01 AM
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Business Taxes
 
 
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