Last Visited »

Local Business Tax

Local business taxes (formerly known as occupational licenses) 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.

  • County and incorporated municipalities require Local Business Tax Receipts for each place of business, and for each separate classification at the same location.
  • A business located within a municipality is required to obtain both a city receipt and a County receipt.
  • 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 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.
  • 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.

First-time Application

First-time applicants must use the Local Business Tax Receipt Application Form  and include copies of:

  • Applicants not using full legal name must present fictitious name and/or Corporate Documents.
  • If the business is located within a City, a City Business Tax Receipt is required; those businesses located in the unincorporated area must obtain a certificate of use from Miami-Dade County Permitting, Environment and Regulatory Affairs.
  • A copy of the certificate of registration of the corporation must be submitted.
  • In the event a business does not provide a Federal Employer Identification or Tax ID Number for identification, a copy of a Social Security Card will be required.
  • If your business is regulated by a State or County Agency, you must present copy of your current license or certificate. See Local Business Tax Categories for requirements.
  • Your should provide your business North American Industrial Classification System code (NAICS).

To apply in person, go to the downtown office at 140 West Flagler Street, Room 101, Miami, Florida 33130.

Or, mail to:

LOCAL BUSINESS TAX SECTION
140 W FLAGLER ST, RM 1407
MIAMI  FL 33130

Back to Top

Renewal - Pay Local Business Tax

Online Payments are available through Friday, May 31st 5:00 p.m EDT (Eastern Daylight Time).

To pay your Local Business Tax online, please have the following items ready:

  • Receipt Number.
  • A valid MasterCard, American Express or Visa card and complete billing address.
  • Or a valid checking account with US funds drawn on a US bank

Renewal payments made after September 30th are delinquent and subject to applicable late penalties.

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.

Back to Top

Exemptions

Residents of Miami-Dade County who are permanently disabled persons physically incapable of manual labor, widows or widowers with minor dependents and persons 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
  • Non-Profit Educational Institutions
  • Charitable Non-Profit Institutions
Back to Top

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:

  • Fictitious Names: 850-245-6058
  • Corporations: 850-245-6052
Back to Top

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:

Zoning Permit Section
11805 Coral Way
Miami, Florida. 33175
786-315-2666

Back to Top

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.

Back to Top

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

Back to Top

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.

Back to Top

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 Miami-Dade County Permitting, Enviornment and Regulatory Affairs at 11805 SW 26 Street (Coral Way), 786-315-2880.
- or -
Current State Certificate, issued by the State Construction Industry Board, 850-487-1395.

Back to Top

Peddlers / Street Vendors

Street vendors must continue to move and stop only when requested by a customer, and must stay 500 feet 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.

Back to Top

Additional Information

  • 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.
  • 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 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 Street, 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

Record Search & Tax Verification

Information regarding current business records and related information -- such as location, owner's name and type of business -- is available through the search methods listed.  On-line record research is not yet available.\

By Phone:

Any person may call 305-270-4949 to obtain information or verify the status of a Miami-Dade County local business tax record. There is a limit of two records or names per call. The information provided by phone is free of charge. However, research of prior year records for local business tax records is not available by phone.  Please note: only two prior years are kept on record.

Public Service Counter:

Any person may obtain information or verify the status of a Miami-Dade County local business tax record at the Miami-Dade Tax Collector's Division public service office located at:

Downtown Main Office
140 West Flagler Street, Room #101
Miami, Florida 33130
Phone:  305-270-4949
Fax:  305-372-6368

Oral information is provided free of charge. Prints of current records and/or prior year records may be obtained upon payment of the required fee (see below).

By Mail:

To obtain information or verify the status of a Miami-Dade County local business tax record and to receive this information in writing, you may address your request to:

Custodian of the Records
Miami-Dade County Local Business Tax Section
140 W. Flagler St. #1407
Miami, Florida. 33130

Please be specific regarding the records to be researched. Section 119.07 (1) of the Florida Statutes provides for a charge by the Tax Collector’s Office for researching records. The following costs will be required for the research of local business tax records:

  • Current Year Tax Search  $ 1.00 per account, per year
    (Fiscal Year)*
  • Prior Year(S) Tax Research $ 5.00 per account, per year
    (Only 2 prior years available) (Fiscal Year)*

    * Fiscal year starts on October 1st and expires on September 30 of the following year.

    A self-addressed, stamped envelope MUST BE furnished for all responses.
    Your cooperation in complying with the above will assist in our responding to your inquires expeditiously.
Back to Top

If you cannot view PDF Get Acrobat! files, you can download Acrobat Reader  for free from Adobe Systems, Inc. In order to use PDF files, you must have Acrobat installed on your computer.

Page Last Edited: Mon Aug 26, 2013 3:46:34 PM
taxcollector
 
 
Corner
  • Facebook Twitter YouTube RSS
  • Print Print Email this page Email Page   | Bookmark and Share
  • Minimize Tools
Corner

You are now leaving the official website of Miami-Dade County government. Please be aware that when you exit this site, you are no longer protected by our privacy or security policies. Miami-Dade County is not responsible for the content provided on linked sites. The provision of links to these external sites does not constitute an endorsement.

Please click 'OK' to be sent to the new site, or Click 'Cancel' to go back.