A Local Business Tax Receipt is a tax imposed by City Ordinance on every person, firm, partnership, or corporation engaged in business within the city. This tax is collected through the Code Compliance Department.
To initiate the Local Business Tax Receipt’s process, applicants must complete an application and pay $10.00 application fee. Applications must be submitted in-person at the Government Center.
Business owners cannot open and operate their businesses until after the tax has been paid and all required documentation has been submitted. Part of the documentation required is a Certificate of Use, which is also issued by the Code Compliance Department.
The City requires a business to apply, obtain, and pay the Local Business Tax Receipt for each business classification.
Once paid, the Local Business Tax Receipt must be displayed conspicuously at your place of business and in such a manner as to be open to the view of the public and subject to inspection by all duly authorized officers of the city.
Local Business Tax Receipts must be renewed each fiscal year, by September 30, and are valid until September 30 of the following year. A penalty fee is charged for late renewals, and fines and penalties are issued by the Code Enforcement Officer, to businesses that do not obtain the LBTR. A renewal is considered late starting on October 2.
County Tax Also Required
Pay your Local Business Tax Receipt first and then contact Miami Dade County at 305-375-5068, for a location near you. Both City and County taxes are required to be paid.
Notify City of Any Changes
The City’s Code Compliance Department must be notified immediately regarding any change in the business status. The Local Business Tax Receipt must be returned should a business cease operations.
For more information, call the Code Compliance Department at 305.792.1875.