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Renewal Period August 1 - September 30, 2009
By Helena Forbes, Community Development Manager
Florida State Statute 205 grants the City of Sunny Isles Beach the right to levy a tax on the privilege of engaging in business within our city limits. This tax helps cover administrative costs to ensure that businesses are in compliance with city, county, state and federal regulations.
To avoid enforcement action, businesses operating in Sunny Isles Beach must have a city-issued Local Business Tax Receipt. The City issues a Local Business Tax Receipt for one fiscal year which runs from October 1st to September 30th of the following year.
To avoid a penalty, a licensed business must renew its Local Business Tax Receipt sometime between August 1 and September 30, 2009. On October 1, 2009 the penalty period for renewal of the 2009-2010 Local Business Tax Receipt begins.
Businesses operating without a Local Business Tax Receipt 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.
State Statute 205, Section 205.053 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 and does not pay the required local business tax within 180 days after the initial notice of tax due (August 1) to obtain the required receipt (February 1) is subject to payment of additional administrative costs of $30 to offset collection efforts and enforcement proceedings which may result in civil actions and penalties, including court costs, reasonable attorneys’ fees.”
The City of Sunny Isles Beach Community Development Department mails a courtesy renewal notice to all existing businesses in Sunny Isles Beach.
The City of Sunny Isles Beach adopted Section 197 establishing a license fee for all businesses and adopted Section 121 (Certificate of Use) establishing fees for the required certificate of use, and penalties for non-renewal of such certificate of use.
All businesses failing to renew licenses and accompanying certificate of use by October 1st are subject to the following penalties listed in the chart below.
Business License Non-renewal Penalty Fees
Month
|
Business License |
Certificate of Use |
October |
10% Original License Fee |
10% = $38.50 |
November |
15% Original License Fee |
15% = $40.25 |
December |
20% Original License Fee |
20% = $42.00 |
January |
25% Original License Fee |
25% = $43.75 |
The amount of a yearly Local Business Tax Receipt varies based on the type of business. A Certificate of Use fee is $35.00/year – the same for all businesses.
Example:
Let’s say you have a home office where you do administrative work only. The yearly Local Business Tax Receipt for a home office business is $150, and the Certificate of Use is $35.
The chart below shows for this type of home office business the total fees, including any penalties, that will be owed based on when payment is made.
Fees for home office/airport shuttles/administrative work only
Month Payment Made |
Penalty Applied |
Business License |
Certificate of Use |
Total Fees Due |
September |
None |
$150.00 |
$35.00 |
$185.00 |
October |
10% |
$165.00 |
$38.50 |
$203.50 |
November |
15% |
$172.50 |
$40.25 |
$212.75 |
December |
20% |
$180.00 |
$42.00 |
$222.00 |
January |
25% |
$187.50 |
$43.75 |
$231.25 |
Opening a New Business
The Community Development Department guides new businesses through the process of applying for a Local Business Tax Receipt.
This process assures that said owners have all the required documentation, certification, and/or registrations to operate legally. This may include, but is not limited to, obtaining any Federal, State, County, and/or City permits, licensing, certifications, or registrations.
Both State and City laws specifically prohibit the Community Development Department from issuing a Local Business Tax Receipt if the above referenced requirements are not met.
The Community Development Department also follows a process before issuing a Certificate of Use. This process assures that the type of business is one that is compatible with the zoning location as determined by Section 265 of the Code.
BUSINESS LICENSE 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.
- The Community Development Department can go through the process of denying the License renewal or revoking an existing License in accordance with Sections 197-13 of the City Local Business Tax Receipt.
Direct questions regarding business licenses (renewing or applying for a new license) to:
Community Development Department
8:30 a.m. – 3:30 p.m.
Sunny Isles Beach Government Center
18070 Collins Avenue, 3rd Floor
Sunny Isles Beach, FL 33160
305.792.1705
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