Apply for Business Tax Receipt
Local Business Tax Receipts for each place of business, and for each separate local business tax classification at the same location are required by Miami-Dade County and each municipality.
Prior to starting the application process, review your business tax category to see if you have additional requirements or are eligible for an exemption.
The County issues Local Business Tax Receipts for one year, beginning October 1 and expiring on September 30 of each year.
Once you receive your Local Business Tax Receipt, it must be prominently displayed at your place of business, in open view to the public, and subject to inspection by all duly authorized officers of the County.
If a business is located within a municipality, it is required to obtain and display both a city receipt and a County receipt.
Receipts are transferable when there is a change of ownership, business location or trade name.
First time applicants may use the online application system or fill out and print the business tax application and submit it by mail or in-person.
Prior to submitting your application, make sure you have the following information ready to be included with the application.
Before starting the application process, review your business tax category to see if you have additional requirements or are eligible for an exemption.
- Real estate account number for property.
- Tangible account number for property.
- Fictitious Name/Corporation -If you are not using your full legal name for your business, you must present proof of your Fictitious Name or Corporate Documents. A business using a fictitious name must submit a copy of the current Certificate of Registration from the Florida Department of State (850-245-6058). Those using a corporate name must submit a copy of the corporation current Certificate of Status from the State of Florida (850-245-6052). Fictitious Names and Certificates of Registration can be found at www.sunbiz.org
- NAICS Code Your business’ NAICS code. Codes can be found at www.census.gov/naics. NAICS Code: http://www.census.gov/eos/www/naics/
- Tax ID / Social Security Number Each business must provide a Federal Employer Identification or Tax ID Number for identification. If you do not have a Tax ID, a copy of your Social Security Card will be required. “A receipt may not be issued unless the federal employer identification number or social security number is obtained from the person to be taxed” - Florida Statute 205.0535. All information provided will become part of the public records; however, Social Security Numbers have protections under confidentiality laws of the State of Florida.
Businesses located in a municipalities are required to obtain a city Business Tax Receipt in addition to a Miami-Dade County Local Business Tax Receipt. Contact your city for details.
Businesses located in the unincorporated area of Miami-Dade County are required to obtain a Certificate of Use and Occupancy in addition to the Business Tax Receipt. For further information contact the Miami-Dade County Zoning Permit Section at 786-315-2660.
- 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.
State Regulated Businesses
State Regulated Professionals, Businesses and Building Contractors, 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. For state information call 850-487-1395 or check online to see what services require a Florida Department of Business and Professional Regulation License.
Other business services are regulated by the Florida Department of Agriculture and Business Services, including beekeepers, fair rides, health studios, motor vehicl repair, pest control and surveyors.
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.
Businesses using vending, amusement or service machines must submit a form.
Child Care providers are licensed by the Florida Department of Children and Families.
Building Contractors need a current local Certificate of Competency, issued by Miami-Dade County (786-315-2880) or a State Certificate, issued by the State Construction Industry Board (850-487-1395).
Any business that sells or deals in alcohol or tobacco must obtain a certificate from the Division of Alcoholic Beverages and Tobacco at 305-470-6787.
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 have 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)
- Businesses located in an Enterprise Zone may qualify for a 50% exemption.
Other partial exemptions may be available for
- Film Industry (Sec. 8A-189.1)
- Broker associates and sales associates (Sec. 8A-189.3)
- Religious Institutions (Sec. 8A-187)
- Non-Profit Educational Institutions (Sec. 8A-189)
- Charitable Non-Profit Institutions (Sec. 8A-188)
To pay your Local Business Tax online, you will need to provide your Receipt Number.
Forms of Payment accepted: A valid MasterCard, American Express or Visa card and complete billing address, or a valid checking account with U.S. funds drawn on a U.S. bank.
Renewal payments must be made before September 30th.
Business Sale or Transfer
The Local Business Tax office must be notified in writing, wihtin 30 days, 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.
Penalties & Fines
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.