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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