By: Robert C. Solera, Community Development Director

In order to operate legally in the City of Sunny Isles Beach, a business must have a Local Business Tax Receipt issued by the City. This Tax Receipt has to be renewed every year. For 2007-2008, the business licensing and certificate of use renewal period ended February 15, 2008, and was extended to February 22nd.

Unfortunately several businesses within our community have failed to renew their Local Business Tax Receipt and are now operating as unlicensed businesses in violation of a number of laws and subject to enforcement action to be brought into compliance with the law.

Section 205.053 of State Statute 205 states:

“ (1) All Local Business Tax Receipts shall be sold by the appropriate tax collector beginning August 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year.”…

…“Receipts that are not renewed when due are delinquent and subject to a delinquency penalty…”

“(3) Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required Local Business Tax Receipt within 150 days after the initial notice of tax due, and who does not obtain the required tax receipt is subject to civil actions and penalties, including, court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00.”

All existing businesses were mailed courtesy renewal notices on or before August 1st, 2007. Past Due Notices were mailed to all delinquent businesses in November 2007, and a final notice was mailed in January 2008.

Code Enforcement Warning Notices of Violation were issued to all unlicensed businesses on February 15, 2008. These warning notices, which were hand delivered, gave those delinquent businesses until February 22, 2008 to renew.

Businesses not responding to the February 15, 2008 warning notice will be issued Civil Violation Notices with a $100.00 civil penalty for failure to renew the Local Business Tax Receipt, and $250.00 civil penalty for failure to renew the required Certificate of Use. The Civil Violation Notice will require the delinquent business owners to comply within seven (7) calendar days of their receipt of the citation. The violator also has the right to appeal the notice before the City Special Master.

Those businesses that continue to be in violation beyond the time indicated above will be provided with a notice to appear to revoke the Local Business Tax Receipt.

The Community Development Department strives for compliance prior to issuing warnings or civil violations, but will insure that all businesses are in compliance. Operating a business without a license is a violation of the State Statute as indicated above.

Direct any questions to the Community Development Department at 305.792.1705. Staff is ready to help businesses meet the requirements to operate legally in the City of Sunny Isles Beach.