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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 8A 
). 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-req. |
Cost of Receipt City |
| Administrative Office/Operation Center |
$45.00 |
|
|
$4.50 |
||
| Adult Day Care Facility |
$45.00 |
|
|
$4.50 |
||
| Advertising Space Rental |
$45.00 |
|
|
$4.50 |
||
| Amusement Facility / Device (non coin) |
$37.50 |
|
|
$22.50 |
||
| Apartments / Hotel / Motel Boarding Home |
$60.00 |
|
|
$3.00 |
||
| Assisted Living Facility |
$150.00 |
|
| Attorney |
$70.00 |
|
| Attorney Branch Office |
$45.00 |
|
|
$4.50 |
||
| Auctioneering Service |
$45.00 |
|
|
$4.50 |
||
| Auditorium / Playhouse / Stadium |
$450.00 |
|
| Auto / Truck / Van Sales |
$45.00 |
|
|
$4.50 |
||
| Auto / Truck / Van Service | ||
| Auto Tag Branch |
$150.00 |
|
| Bail Bonds Business |
$150.00 |
|
| Bank & Savings Assoc. |
[Click to see price table]
|
|
| Barber / Beauty Shop / Service |
$45.00 |
|
|
$4.50 |
||
| Blood Bank |
$60.00 |
|
| Body / Paint / Repair Shop |
$45.00 |
|
|
$4.50 |
||
| Cable TV Franchise |
$1,050.00
|
|
| Carnival / Circus (sponsored) |
$37.50 |
|
|
$22.50 |
||
| Carnival / Circus (not sponsored) |
$120.00 |
|
| Catering Service |
$45.00 |
|
|
$4.50 |
||
| Cemetery / Crematories |
$270.00 |
|
| Child Day Care Facility |
$45.00 |
|
|
$4.50 |
||
| Cleaner / Laundry / Alterations | ||
| Clinic / Medical Center / Dialysis |
$150.00 |
|
| Coin Operated Machines |
[Click to see price table]
|
|
| Collection / Credit Service |
$45.00 |
|
|
$4.50 |
||
| Commercial/ Indus/ Office Space |
$75.00 |
|
|
$225.00 |
||
| Communications |
[Click to see price table]
|
|
| Contractors / Construction Industry |
$45.00 |
|
|
$3.00 |
||
| Consultant |
$60.00 |
|
| Courier Drop Box |
$37.50 |
|
|
$22.50 |
||
| Cruise Line / Dinner Cruise |
$120.00 |
|
| Dealer in Intangible Personal Property |
$150.00 |
|
|
$4.50 |
||
| Dealer Used Motor Vehicle Parts |
$150.00 |
|
| Eating Establishment |
$45.00 |
|
|
$90.00 |
||
|
$135.00 |
||
|
$180.00 |
||
| Educational / Training Institution |
$45.00 |
|
|
$4.50 |
||
| Electrolysis Service | ||
| Employee Leasing Service |
$150.00 |
|
| Entertainment / Fitness |
[Click to see price table]
|
|
| Farmers Market |
$270.00 |
|
| Film Industry |
$270.00 |
|
| Finance / Investment / Holding Co. |
[Click to see price table]
|
|
| Flea Market |
$270.00 |
|
| Fortune Teller |
$450.00
|
|
| Funeral Home |
$45.00 |
|
|
$4.50 |
||
| Guard Patrol Agency | ||
| Hall for Hire |
$270.00
|
|
| Health / Dental (Prepaid) Maintenance Organization |
$270.00
|
|
| Health Testing - Invasive |
$45.00 |
|
|
$4.50 |
||
| Health Testing - Non Invasive | ||
| Home Health Care Agency |
$150.00 |
|
| Home Health Care Provider |
$60.00 |
|
| Hospital / Emergency Room |
$60.00 |
|
|
$3.00 |
||
| Ice Cream Vendor |
$60.00 |
|
| Insurance Adjuster |
$60.00 |
|
| Junk Dealer / Junk Yard |
$150.00
|
|
| Liquified Petroleum Gas |
[Click to see price table]
|
|
| Locksmith Service |
$45.00 |
|
|
$4.50 |
||
| Lunch Wagon / Truck |
$60.00 |
|
| Manufacturing |
$45.00 |
|
|
$4.50 |
||
| Massage Establishment | ||
| Mobile Home Park |
$60.00 |
|
|
$3.00 |
||
| Moving / Storage (Local) |
$45.00 |
|
|
$4.50 |
||
| Multiple Service Business |
$150.00 |
|
| Nursing / Convalescent Home |
$270.00 |
|
| Packing / Processing (Farm Products) |
$45.00 |
|
|
$4.50 |
||
| Pari-Mutuel Wagering |
$1,050.00 |
|
| Parking Facility |
$45.00 |
|
|
$90.00 |
||
|
$135.00 |
||
|
$180.00 |
||
| Passenger Transportation Service |
$45.00 |
|
|
$4.50 |
||
| Pawnbroker |
$450.00 |
|
| Peddler |
$60.00 |
|
| Permanent Exhibit / Admission Facility |
$270.00 |
|
| Pest Control Service |
$45.00 |
|
|
$4.50 |
||
| Pharmacy Retail | ||
| Physical / Occupational Therapy Ctr | ||
| Prescription Drug Wholesaler | ||
| Private Investigative Agency | ||
| Professional Assn./ Branch Office | ||
| Professionals |
[Click to see price table]
|
|
| Repossessing Service |
$45.00 |
|
|
$4.50 |
||
| Sales (Non-Retail) |
$45.00 |
|
|
$4.50 |
||
| Sales (Retail) |
$45.00 |
|
|
$4.50 |
||
| Satellite TV |
$1,050.00 |
|
| Scrap Metal Processing |
$150.00 |
|
| Self Storage |
$150.00 |
|
| Service Industry |
$45.00
|
|
|
$4.50
|
||
| Slaughter House | ||
| Tangible Property Dealer |
$45.00
|
|
|
$4.50
|
||
| Tattoo Studio Affidavit from a Lic. Medical Field Professional (F.S. 877.04) |
YES: |
|
| Temporary Employment Agency |
$150.00 |
|
| Time Share Property |
$60.00 |
|
|
$3.00 |
||
| Title Insurance / Abstract Co. |
$150.00 |
|
| Towing Truck |
$60.00 |
|
|
$3.00 |
||
| Traveling Junk Dealer |
$60.00
|
|
| Used Motor Vehicle Parts Dealer |
$150.00 |
|
| Veterinary Clinic |
$60.00 |
|
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