Tax Collector's Office
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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.
- Documents Required
- Fictitious Name / Corporation
- Certificate of Use
- City Business Tax Receipts
- Home-Based Business
- State Regulated Professionals and Businesses
- Building Contractors
- Peddlers / Street Vendors
- 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 Regulatory and Economic Resources.
- 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.
- You should provide your business North American Industrial Classification System code (NAICS).
To apply in person, new businesses may present filled-out applications for a Miami-Dade County Local Business Tax Receipt at Miami-Dade Tax Collector's Office, 200 NW 2nd Avenue, 1st Floor, Miami, Florida 33128.
Or, mail to:
LOCAL BUSINESS TAX SECTION
MIAMI-DADE TAX COLLECTOR'S OFFICE
200 NW 2ND AVE
MIAMI FL 33128
You may also make changes to your account through the online application process.Back to Top
Renewal - Pay Local Business Tax
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.
Effective October 1, 2011, the Tax Collector's Office has changed the policy for Unpaid Return Checks. In lieu of a service charge authorized under subsection (3), s. 832.062(4)(a), or s. 832.07, the payee of a payment instrument, the payment of which is refused by the drawee because of lack of funds, lack of credit, or lack of an account, or where the maker or drawer stops payment on the instrument with intent to defraud, may lawfully collect bank fees actually incurred by the payee in the course of tendering the payment, plus a service charge of $25 if the face value does not exceed $50; $30 if the face value exceeds $50 but does not exceed $300; $40 if the face value exceeds $300; or 5 percent of the face value of the payment instrument, whichever is greater. The right to damages under this subsection may be claimed without the filing of a civil action.Back to Top
Exemptions from Local Business Taxes
Institutions can make a Request for Non-Profit Fee exemption if they are:
- Religious, Non-profit educational, or Charitable Non-Profit
Residents employing less than one employee or use less than $1,000 of capital, can make a Request for Other Fee exemption if they are:
- Permanently disabled physically incapable of manual labor
- Person 65 years of age or older
Persons who employ less than 100 employees, can make a Request for Veteran and Other Fee exemption if they are:
- Veterans (if honorably discharged) and Spouses of a veteran (if un-remarried)
- Spouses of active military service members who have relocated here by a permanent change of station order
- Persons receiving public assistance and Low-Income persons whose household income is less than 130% of the federal poverty level
Submit Tax Exemption Application Forms by email to [email protected] or visit our downtown office.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
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:
Back to Top
Zoning Permit Section
11805 Coral Way
Miami, Florida 33175
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
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.178.1Back 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.
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 Regulatory and Economic Resources at 11805 SW 26 Street (Coral Way), 786-315-2880.
- or -
Current State Certificate, issued by the State Construction Industry Board, 850-487-1395.
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).
|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
|Agriculture Department Consumer Services,
inspection of ice cream carts and prepackaged
|Agriculture Department Certificate (Plant Industry),
if potted plants are sold
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
- 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 1st Street
Floor 17, Suite 202
- Clerk of Courts
- 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
200 NW 2nd Avenue
Miami, Florida 33128
The information contained on 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.
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 Office:
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:
200 NW 2nd Avenue, 1st Floor
Miami, Florida 33128
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).
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
200 NW 2nd Ave
Miami, Florida 33128
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
Prior Year(s) Tax Research $5.00 per account, per year
(Only two 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.
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