Local Business Tax Receipt(formerly known as Occupational License)
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 (if applicable).
The County issues local business tax receipts for one year, beginning October 1 and expiring on September 30. A business located within a municipality is required to obtain both a city receipt and a County receipt.
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 Miami-Dade County.
Receipts are transferable when there is a change of ownership, business location or trade name.
Before starting the application process, review your business tax category to see if you have additional requirements or are eligible for an exemption.
Before submitting your application, make sure you have the following information ready to be included with the application:
- Real estate account number for property, if applicable
- Tangible account number for property, if applicable
- 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. For more information about fictitious names, call 850-245-6058. Those using a corporate name must submit a copy of the corporation's current Certificate of Status from the State of Florida. Fore more information about corporations, call 850-245-6052. Visit the Florida Division of Corporations website to find Fictitious Names and Certificates of Registration
- Your business' North American Industrial Classification System (NAICS) code
- Federal Employer Identification, Tax ID number or Social Security number. 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 unincorporated Miami-Dade County must obtain a Certificate of Use and Occupancy in addition to the Business Tax Receipt.
If you plan to conduct business from your home, read the requirements of a home-based business tax receipt.
To pay your local business tax online, you will need to provide your receipt number.
Forms of payment accepted: Mastercard, American Express or Visa, or a valid checking account with U.S. funds drawn on a U.S. bank.
Renewal payments must be made before Sept. 30 or be subject to late penalities. 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.
State-regulated professionals and businesses, such as physicians, engineers, real estate firms, mortgage brokers, restaurants, must submit current state certificates when applying for a new local business tax receipt. For more information, call 850-487-1395 or review 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 vehicle repairs, pest control and surveyors.
All businesses dealing with food must have a permit from the Division of Hotels and Restaurants, Florida Department of Agriculture and Consumer Services or the State Health Department. For state information, call 850-487-1395.
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 Coin Operated Machine Declaration 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 or a State Certificate issued by the State Construction Industry Board.
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.
Business and institutions can request a nonprofit fee exemption if they are a religious, nonprofit educational or a charitable nonprofit organization.
Residents employing less than one employee or use less than $1,000 of capital can also request an exemption if they are:
- permanently disabled and physically incapable of manual labor
- persons 65 years of age or older
Permanent Florida residents who employ less than 100 employees can also request a Veteran and Other Fee exemption if they are:
- Honorably-discharged veterans or their unmarried widows or widowers
- Spouses of active military service members who have relocated to Miami-Dade County by permanent change of station order
- Receive public assistance and their household income is less than 130 percent of the federal poverty level
Exemption forms can be emailed to email@example.com or by visiting the Tax Collector's office.
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 Local Business Tax Office must be notified in writing within 30 days so that the name may be removed from the Tax Collector files.
Record Search & Tax Verification
To review current business records and related information:
- Call 305-270-4949 to obtain or verify the status of a Miami-Dade County local business tax record. Limit two records or names per call
- Visit the Tax Collector's Public Service Office or email your request to firstname.lastname@example.org
- Address your specific records request in a self-addressed stamped envelope to:
Custodian of the Records
Miami-Dade County Local Business Tax Section
200 NW 2nd Ave.
Miami, FL 33128
Cost: $1 per account, per year, for current year tax searches; $5 per account, per year, for prior year tax searches (only two prior years are available)