Skip to Primary Content

Hurricane season runs through Nov. 30. Check out the Hurricane Guide to make sure you're ready for the next storm.

Home > Finance > Tax Collector > Local Business Tax Receipt > Local Business Tax Categories

Local Business Tax Categories

Local business taxes are assessed according to the type of business, if it's in a city or in unincorporated Miami-Dade County, as well as by the number of employees, seats, units, square footage or other characteristics.

  • Categories: A-B

    Administrative Office/Operation Center
    • City: $45 for 1 to 10 employees. $4.50 each additional employee
    • Unincorporated: $75 for 1 to 10 employees. $7.50 each additional employee
    Adult Day Care Facility
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 each additional employee
    • Prerequisites: Call the Florida Agency for Health Care Administration at 305-499-2165 (SunCom: 305-429-2165)
      Offices are located in the Koger Center, 8355 NW 53 Street, 1st Floor of the Manchester Building, Miami, FL 33166
    Advertising Space Rental
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 each additional employee
    Amusement Facility / Device (non-coin)
    • City: $37.50 for the first unit, $22.50 for each additional unit
    • Unincorporated: $62.50 for the first unit, $37.50 for each additional unit
    Apartments / Hotels / Motels / Boarding Homes Assisted Living Facility
    • City: $150
    • Unincorporated: $250
    • Prerequisites: Call the Florida Agency for Health Care Administration at 305-499-2165 (SunCom: 305-429-2165)
      Offices are located in the Koger Center, 8355 NW 53 Street, 1st Floor of the Manchester Building, Miami, FL 33166
    Attorney
    • City: $70
    • Unincorporated: $110
    Attorney Branch Office
    • City: $145 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    Auctioneering Service Auditorium / Playhouse / Stadium
    • City: $450
    • Unincorporated: $750
    Auto / Truck / Van Sales
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Call the Florida Department of Highway Safety and Motor Vehicles at 305-222-4164
      Offices are located at 1405 SW 107 Ave. #202, Miami, FL 33174
    Auto / Truck / Van Service Auto Tag Branch
    • City: $150
    • Unincorporated: $250
    Bail Bonds Business
    • City: $150
    • Unincorporated: $250

    Bank and Savings Association

    Automated Teller Machine

    • City: $60
    • Unincorporated: $100

    Bank / Savings / Trust Co.

    • City: $270
    • Unincorporated: $450

    Banking Facility

    • City: $150
    • Unincorporated: $250
    Barber / Beauty Shop / Service Blood Bank
    • City: $60
    • Unincorporated: $100
    Body / Paint / Repair Shop
  • Categories: C-D

    Cable TV Franchise
    • City: $1,050
    • Unincorporated: $1,750
    Carnival / Circus (sponsored)
    • City: $37.50 for first unit, $22.50 for each additional unit
    • Unincorporated: $62.50 for first unit, $37.50 for each additional unit
    Carnival / Circus (not sponsored)
    • City: $120 per day
    • Unincorporated: $200 per day
    Catering Service Cemetery / Crematories
    • City: $270
    • Unincorporated: $450
    Child Day Care Facility
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 each additional employee
    • Prerequisites: Call the Florida Department of Children and Families at 305-377-5494 or 305-377-5509
    Cleaner / Laundry / Alterations
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 each additional employee
    Clinic / Medical Center / Dialysis
    • City: $150
    • Unincorporated: $250

    Coin Operated Machines

    Bulk Merchandise Vending Stand

    • City: $37.50 for the first stand, $9 for each additional stand
    • Unincorporated: $62.50 for the first stand, $15 for each additional stand
    • Declaration form

    Laundry Machines

    • City: $45 for the first machine, $3 for each additional machine
    • Unincorporated: $75 for the first machine, $5 for each additional machine
    • Declaration form

    Merchandise Vending Machines

    • City: $37.50 for the first machine, $9 for each additional machine
    • Unincorporated: $62.50 for the first machine, $15 for each additional machine
    • Declaration form

    Service / Amusement Machines

    • City: $37.50 for the first machine, $22.50 for each additional machine
    • Unincorporated: $62.50 for the first machine, $37.50 for each additional machine
    • Declaration form
    Collection / Credit Service
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 each additional employee
    • Prerequisites: Call the Florida Office of Financial Regulation at 305-377-5231
    Commercial / Industrial / Office Space
    • City: $75 up to 250,000 aggregate square feet, $225 for more than 250,001 aggregate square feet
    • Unincorporated: $125 up to 250,000 aggregate square feet, $375 for more than 250,001 aggregate square feet

    Communications

    Non-Vocal Communications

    • City: $150
    • Unincorporated: $250

    Communication Business

    • City: $270
    • Unincorporated: $450

    Local Exchange Telecommunication Co.

    • City: $4,500
    • Unincorporated: $7,500

    Pay Telephone Provider

    • City: $150
    • Unincorporated: $250

    Resale of Communication Time

    • City: $225
    • Unincorporated: $375

    Security Systems Monitoring

    • City: $150
    • Unincorporated: $250
    Contractors / Construction Industry
    Includes: General Building Contractor, Specialty Building Contractor, Sub-General Building Contractor and Sub-Building Contractor; Electrical Contractor and Specialty Electrical Contractor; Engineering Contractor and Specialty Engineering Contractor; Mechanical Contractor and Specialty Mechanical Contractor; Plumbing Contractor and Specialty Plumbing Contractor Consultant
    • City: $60
    • Unincorporated: $100
    Courier Drop Box
    • City: $37.50 for the first box, $22.50 for each additional box
    • Unincorporated: $62.50 for the first box, $37.50 for each additional box
    Cruise Line / Dinner Cruise
    • City: $120 per ship
    • Unincorporated: $200 per ship
    Dealer in Intangible Personal Property
    • City: $150 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $250 for 1 to 10 employees, $7.50 each additional employee
    Dealer Used Motor Vehicle Parts
    • City: $150
    • Unincorporated: $250
    • Prerequisites: Call Marlene Justiz at the Miami-Dade Police Department at 305-471-2827. Call the Department of Solid Waste Management's Permitting Division at 305-514-6600
  • Categories: E-G

    Eating Establishment
    Includes restaurants, snack bars, take-out food and ice cream / yogurt bar / parlors

    Educational / Training Institution
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Barber/beauty schools, dental lab schools and real estate schools can call the Florida Department of Business and Professional Regulation at 866-693-6748
    Electrolysis Service
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Call the Florida Department of Health at 866-693-6748
    Employee Leasing Service

    Entertainment / Fitness

    Dancing or Entertainment

    • City: $270
    • Unincorporated: $450

    Dating / Escort Business

    • City: $150
    • Unincorporated: $250

    Fitness Center (membership only)

    Fitness Center (non-membership)

    • City: $150
    • Unincorporated: $250

    Membership Organization

    • City: $270
    • Unincorporated: $450

    Producer / Recording Studio

    • City: $450
    • Unincorporated: $750

    Promoter / Coordinator

    • City: $270
    • Unincorporated: $450

    Sports Team (Professional)

    • City: $450
    • Unincorporated: $750
    Farmers Market
    • City: $270
    • Unincorporated: $450
    Film Industry
    • City: $270
    • Unincorporated: $450

    Finance / Investment / Holding Company

    Cash / Payroll Advance

    Finance / Loans / Mortgages

    Holding Company / Franchising

    • City: $270
    • Unincorporated: $450

    Investments / Land Development

    • City: $270
    • Unincorporated: $50

    Mortgage Brokerage Business

    Stock / Bond / Commodity Broker

    • City: $270
    • Unincorporated: $450

    Flea Market

    • City: $270
    • Unincorporated: $450
    Fortune Teller
    Funeral Home Guard Patrol Agency
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Call the Florida Department of State at 305-377-5950
  • Categories: H-M

    Hall for Hire
    • City: $270
    • Unincorporated: $450
    Health / Dental (prepaid) Maintenance Organization
    • City: $270
    • Unincorporated: $450
    Health Testing (invasive)
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Call the Florida Agency for Health Care Administration at 305-499-2165 (SunCom: 305-429-2165)
      Offices are located in the Koger Center, 8355 NW 53 Street, 1st Floor of the Manchester Building, Miami, FL 33166
    Health Testing (non-invasive)
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    Home Health Care Agency
    • City: $150
    • Unincorporated: $250
    Home Health Care Provider
    • City: $60
    • Unincorporated: $100
    Hospital / Emergency Room
    • City: $60 for 1 to 10 employees, $3 for each additional employee
    • Unincorporated: $100 for 1 to 10 employees, $5 for each additional employee
    Ice Cream Vendor Insurance Adjuster
    • City: $60
    • Unincorporated: $100
    Junk Dealer / Junkyard
    • City: $150
    • Unincorporated: $250
    • Prerequisites: Call Marlene Justiz at the Miami-Dade Police Department at 305-471-2827. Call the Department of Solid Waste Management's Permitting Division at 305-514-6600
    Liquified Petroleum Gas
    • City: $150
    • Unincorporated: $250
    • Prerequisites: Call the Florida Agency for Health Care Administration at 305-499-2165 (SunCom: 305-429-2165)
      Offices are located in the Koger Center, 8355 NW 53 Street, 1st Floor of the Manchester Building, Miami, FL 33166

    Liquified Petroleum Gas Equipment Dealer - Manufacturing

    • City: $270
    • Unincorporated: $450

    Liquified Petroleum Gas Equipment Dealer - Distributor and Installation

    Liquified Petroleum Gas Equipment Dealer - Installer

    • City: $60
    • Unincorporated: $100

    Liquified Petroleum Gas Equipment Dealer - Tank Refill

    Locksmith Service Lunch Wagon / Truck Manufacturing
    Includes dental labs and food products manufacturing
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: For dental labs, call the Florida Department of Health at 866-693-6748
    Massage Establishment
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Call the Florida Department of Health at 866-693-6748
    Mobile Home Park
    • City: $60 for 5 to 10 spaces, $3 for each additional space
    • Unincorporated: $100 for 5 to 10 spaces, $5 for each additional space
    Moving / Storage (local)
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    Multiple Service Business
    • City: $150
    • Unincorporated: $250
  • Categories: N-R

    Nursing / Convalescent Home
    • City: $270
    • Unincorporated: $450
    • Prerequisites: Call the Florida Agency for Health Care Administration at 305-499-2165 (SunCom: 305-429-2165)
      Offices are located in the Koger Center, 8355 NW 53 Street, 1st Floor of the Manchester Building, Miami, FL 33166
    Packing / Processing (Farm Products)
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    Pari-mutuel Wagering
    • City: $1,050
    • Unincorporated: $1,750
    Parking Facility
    • City: $45 for 1 to 30 spaces; $90 for 31 to 74 spaces; $135 for 75 to 149 spaces; $180 for 150 or more spaces
    • Unincorporated: $75 for 1 to 30 spaces; $150 for 31 to 74 spaces; $225 for 75 to 149 spaces; $300 for 150 or more spaces
    Passenger Transportation Service
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Call the Florida Agency for Health Care Administration at 305-499-2165 (SunCom: 305-429-2165)
      Offices are located in the Koger Center, 8355 NW 53 Street, 1st Floor of the Manchester Building, Miami, FL 33166
    Pawnbroker Peddler
    • City: $60
    • Unincorporated: $100
    Permanent Exhibit / Admission Facility
    • City: $270
    • Unincorporated: $450
    Pest Control Service Pharmacy Retail
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Call the Florida Department of Health at 866-693-6748
    Physical / Occupational Therapy Center
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    Prescription Drug Wholesaler
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Call the Florida Department of Health at 866-693-6748
    Private Investigative Agency
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Call the Florida Department of State at 305-377-5950
    Professional Association / Branch Office
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee

    Professionals

    Attorney

    • City: $70
    • Unincorporated: $110

    Attorney (branch office)

    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee

    Handwriting Analyst

    Hypnotherapist

    Professional

    Real Estate Branch Office

    Real Estate Firm

    Repossessing Service
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Call the Florida Department of State at 305-377-5950
  • Categories: S-Z

    Sales (non-retail)
    Includes: Peddler, seller of travel and telemarketing
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: For seller of travel or telemarketing, call the Florida Department of Agriculture and Consumer Services at 1-800-435-7352
    Sales (retail)
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Forte firearms sales, call the Bureau of Alcohol, Tobacco and Firearms at 305-597-4771, or visit their offices at 5225 NW 87 Avenue, #300, Miami, FL 33178
    Satellite TV
    • City: $1,050
    • Unincorporated: $1,750
    Scrap Metal Processing
    • City: $150
    • Unincorporated: $250
    • Prerequisites: Call Marlene Justiz at the Miami-Dade Police Department at 305-471-2827. Call the Department of Solid Waste Management's Permitting Division at 305-514-6600
    Self Storage
    • City: $150
    • Unincorporated: $250
    Service Industries
    Types of businesses under the Service Industry category
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    Slaughterhouse Tangible Property Dealer
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    Tattoo Studio
    • City: $45 for 1 to 10 employees, $4.50 for each additional employee
    • Unincorporated: $75 for 1 to 10 employees, $7.50 for each additional employee
    • Prerequisites: Complete the Permanent Makeup / Tattoo Affidavit
    Temporary Employment Agency
    • City: $150
    • Unincorporated: $250
    Timeshare Property
    • City: $60 for 5 to 10 units, $3 for each additional unit
    • Unincorporated: $100 for 5 to 10 units, $5 for each additional unit
    Title Insurance / Abstract Company
    • City: $150
    • Unincorporated: $250
    Towing Truck
    • City: $60 for 1 to 10 trucks, $3 for each additional truck
    • Unincorporated: $100 for 1 to 10 trucks, $5 for each additional truck
    Traveling Junk Dealer
    • City: $60
    • Unincorporated: $100
    Used Motor Vehicles Parts Dealer
    • City: $150
    • Unincorporated: $250
    Veterinary Clinic

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.