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Local Business Tax
Miami-Dade County and incorporated
municipalities require Local Business Tax
Receipts for each place of business, and for
each separate classification at the same
A business located within a municipality is
required to obtain both a city receipt and a County
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 office must be notified
in writing regarding any changes to the
following: business name or ownership, location,
number of employees, equipment, machines or any
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 Classifications have
specific additional requirements. Some
applicants are eligible for exemptions. Details
are explained in their respective pages in this
Business owners are required to pay
Tangible Personal Property Tax based on the
assessed value of business equipment and rental
Owners of restaurants and/or transient rental
properties are required to contact the
Hotel and Restaurant Taxes Section.
A business located in the unincorporated area is
required to obtain a Certificate of Use and
A business using a
Fictitious name must submit a copy of the
current Certificate of Registration. A business
Corporate name must submit a copy of the
corporation's current Certificate of Status from
the State of Florida .
Businesses conducted from home are regulated by
the Zoning Department of the city or county of
residence. Before opening a home-based business,
check local zoning regulations.
Professionals (such as physicians and engineers)
and businesses (such as real estate firms,
mortgage brokers, restaurants, etc.) must submit
current State Certificates when applying for new
Local Business Tax Receipts.
Please know that the material in 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 tax and license requirements
are discussed. For clarification of your
individual circumstances, please call the Local
Business Tax Office.
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