Local Business Tax Receipt Required Renew by September 30 to avoid penalty
By Robert C. Solera, Community Development Director

Florida State statute 205 grants our City the right to levy a tax on the privilege of doing business within our City limits. It is the responsibility of the business owner to pay this tax annually; and it is the responsibility of the City – through Code Enforcement and Licensing (CE&L) – to ensure that a business is operating legally, and is allowed in that location as per zoning laws.

Licensing for businesses involves acquiring both:

• a Local Business Tax Receipt and
• a Certificate of Use.

Local Business Tax Receipt
CE&L staff guides new business owners through the process of opening a new business. The application process for a Local Business Tax Receipt assures that said owners have all the required documentation, certification, and/or registrations to operate legally. This may include, but not be limited to, obtaining any Federal, State, County, and/or City permits, licensing, certifications, or registrations. Both State and City laws specifically prohibit CE&L from issuing a Local Business Tax Receipt if any of the requirements are not met.

The Local Business Tax Receipt renewal process gives the owner the opportunity to submit any changes, and for the City to ensure that the business is continuing to operate in a legal manner.

Certificate of Use
The Certificate of Use process assures that, based on the Land Development Regulations and the location, all business types have zoning approval for the type of business that they would like to engage in.

Renewal Period
A business can apply for a license anytime during the year, but all business licenses expire on September 30th of each year as per Section 205.053 of State statute 205 which states:

“(1) All business tax receipts shall be sold by the appropriate tax collector beginning July 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 and payable 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 business tax within 150 days after the initial notice of tax due, and who does not obtain the required 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.”

Renew Local Tax Receipt by September 30
Businesses already operating in the City with a license must renew the license by September 30, 2007 to avoid all penalties, which begin on October 1, 2007. Businesses that have not renewed their license by 30 will begin to get fined on October 1st.

All existing businesses were mailed a courtesy renewal notice on or around August 1st, 2007.

The renewal notice indicates the amount of taxes due.

Penalty Fees
The City of Sunny Isles Beach adopted Ordinance 98-45 pursuant to Section 205 and established a license fee for all businesses and adopted Ordinance 2000-103 establishing fees for the required certificate of use, and penalties for non-renewal of such certificate of use. All licenses and accompanying certificate of use that failed to be renewed before October 1st will be subject to the following penalty:

Unlicensed businesses are in violation of a number of laws and are thereby subject to enforcement action as necessary to bring said businesses into compliance with the law.

Apply for or Renew a Local Business Tax Receipt
Direct questions or to apply for a business license visit or call the Code and Licensing Department at:

Sunny Isles Beach Government Center
18070 Collins Avenue, Floor 3
Sunny Isles Beach, Florida 33160
305.957.1305

Code Enforcement and Licensing Hours:
Monday to Friday: 8:30 a.m. – 3:30 p.m.

Tuesday & Thursday: 4:00 p.m. – 5:00 p.m. by appointment only – call 305.957.1305, contact Claudia at extension 1757.

LOCAL BUSINESS TAX RECEIPT
INFORMATION CORNER

• No Person, either directly or indirectly, shall, within the City limits, engage in or manage any business in the City for which a License is required without first obtaining the required License and the required Certificate of Use.
• Section 8A-172 of the City Code of Ordinances, as adopted, establishes the act of conducting any business without the required Local Business Tax Receipt as a misdemeanor.
• This Division can go through the process of denying the License renewal or revoking an existing License in accordance with Sections 13 of the City Local Business Tax Receipt Ordinance number 99-60.

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