Local Business Tax Receipt

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We are strongly encouraging our tax payers and customers to conduct any Tax Collector business transactions including applying for or renewing your local business tax receipt, or requesting a change to an existing Business Tax account using the buttons located to the right under Online Options to access the online payment system and BTExpress for new applications instead of visiting our Public Service Office in person.

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 Oct. 1 and expiring on Sept. 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.

New applicants must use the online application system or fill out and print the Local Business Tax receipt application and submit it by mail or in person.

To pay your local business tax online as a renewal, you will need to provide your receipt number.

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. Pay online by eCheck. Funds must be available for immediate withdrawal from a regular checking or savings account, open to ACH transactions. If paying by credit or debit card , a non-refundable convenience fee of 2.39 percent (minimum $1.95) will apply to each transaction. We accept American Express, Visa, MasterCard and Discover. Pay by mail. We accept checks, cashier checks, money orders or certified funds. Write your account and phone number on your check and mail your payment to Miami-Dade Office of the Tax Collector , 200 NW 2nd Avenue, Miami, FL 33128. Do not mail cash. Pay in person. We accept checks, cashier checks, money orders, certified funds, cash, credit card, debit card, Google Pay, Samsung Pay and Apple Pay. If paying by credit, debit card, Google Pay, Samsung Pay or Apple Pay , a non-refundable convenience fee of 2.39 percent (minimum $1.95) will apply to each transaction. We accept American Express, Visa, Mastercard and Discover. Renewal payments must be made before Sept. 30 or be subject to 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.

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.

Permanent Florida residents who employ less than 100 employees can also request a Veteran and Other Fee exemption if they are:

Exemption forms can be emailed to [email protected] or by visiting the Tax Collector's office.

The Local Business Tax office must be notified in writing, within 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.