City of Miami Business Tax Receipt

Office Location:
444 S.W. 2nd Avenue, 6th Floor
Mailing Address:
City of Miami 444 S.W. 2nd Avenue, 6th floor
Miami, Florida 33130
Attn: Customer Service Section
Hours of Operation: Monday thru Friday (Excluding Holidays)
8:00 A.M. to 5:00P.M.
For Information, please call:
(305) 416-1570

Information de Recibo de Impuesto para Negocios Ciudad de Miami
Localizacion - Oficina:
444 S.W. 2 Avenida, (6to Piso)
Direccion Postal:
City of Miami
444 S.W. 2nd Avenue, 6th floor
Miami, Florida 33130
Attn: Customer Service Section
Horario de Operaciones: Lunes - Viernes (excepto dias feriados)
8:00 am - 5:00 pm
Para informacion, favor de llamar al:
(305) 416-1570

Infômasyon sou Resi Impo Bizniz Vil Miyami
Biwo a lokalizé nan
:
444 S.W. 2 Avenue, 6th Floor
Adrès pou é kri sé :
City of Miami
444 S.W. 2nd Avenue, 6th Floor
Miami, Florida 33130
Attn: Customer Service Section
Lè nou fonksyoné sé : Lyndi jiska Vandré di ( Jou konjé pa ladan)
8 tè di matin jiska 5 nan aprè midi.
Sou plé, pou infômasyon ré lé nan nimé wo sa yo:
(305) 416-1570

QUESTIONS & ANSWERS

What are the City of Miami requirements need to open your business?

A Certificate of Use and Business Tax Receipt (all Construction Permit work that may be required, must be completed, and approved before obtaining the above stated documents).

What is a Certificate of Use?

A Certificate of Use is a required permit which must be approved by the Department of Planning and Zoning which ensures that the business location is zoned for the type of business you want to operate. A Fire Safety and Supplemental Waste Fee Assessment is also issued in conjunction with the Certificate of Use. For Planning and Zoning information, call (305) 416-1499.

What is a Business Tax Receipt?

A Business Tax Receipt is a requirement for engaging in any business, profession or occupation in the City of Miami. For Business Tax Receipt information call (305) 416-1570.

Where do I go to apply for a City of Miami Certificate of Use and/or Business Tax Receipt?

At the City of Miami Administration Building, located at 444 S.W. 2nd Avenue, Miami FL 33130 A. Certificate of Use: Zoning Department, 4th Floor, Corridor C B.Business Tax Receipt:.Finance Department, 6th Floor, north side of floor for You may also go to any of the City of Miami Neighborhood Enhancement Team (NET) Offices.

What are the requirements to obtain an Business Tax Receipt?

In order for an individual, partnership, or corporation to apply for a Business Tax Receipt, a valid and current Certificate of Use from the City of Miami Planning and Zoning Department must first be obtained for the business location. Certain mobile businesses are exempt from the Certificate of Use requirement such as peddlers/street vendors, certain lawn maintenance businesses and automobile mobile repair units. Additionally, background checks and/or special application forms are required for some businesses. Professionals or businesses regulated in any form by the State of Florida (i.e. Physicians, Dentists, Engineers, Real Estate Firms, Real Estate Brokers, Cosmetologist, etc.), must submit their current State of Florida documentation when applying for a new City of Miami Business Tax Receipt. If the applicant is a Corporate Entity or applying under a Fictitious Name, it must be registered and active with the State of Florida.

What documents do I need to bring with me when applying for a Business Tax Receipt?

A Florida Drivers License or similar identification, Federal Employee Identification number (FEI) and/or copy of the Social Security Card of the business/ individual, sales tax number, if applicable, and contact information of 3 persons that may be contacted in case of emergency. Also, please bring any of the forms and/or special requirements for the type of receipt being applied. Please contact the Customer Service Section at (305) 416-1570 if any questions.

If I have a home-based business, do I need a Business Tax Receipt?

Yes, if you are operating a business in your home, you are required to obtain a Business Tax Receipt. Please apply for an Accessory Use Certificate from the Department of Planning and Zoning prior to submitting your Business Tax Receipt application.

Do I need a Business Tax Receipt for street vending?

Yes, It shall be unlawful to sell, or offer for sale, any food, beverage, service or merchandise on any street, alley, sidewalk, or public park within the City of Miami from any wagon, truck, auto, push cart, vehicle or by any other means upon the streets, sidewalks, or alleys of the City until the proper business tax receipt has been issued by the Department of Finance. Street vending is prohibited within certain locations and there are restrictions within the special vending districts.

Do I need a Business Tax Receipt for each person working in my company that has a State of Florida license?

Yes, a Business Tax Receipt is required of any person with a State License, with the exception of Pharmacist. The Social Security number of each state license individual is also required.

How much do I have to pay for a Business Tax Receipt?

The cost associated to each Business Tax Recipt license is listed in the City Code (sec. 31-50). There are some Business Tax Receipt that have a flat fee while others are determined by various factors such as Seats, square feet, inventory, rooms, etc.

How do I renew my City of Miami Business Tax Receipt?

All receipts expire on September 30th. Renewal bills are mailed out no later than 60 days prior to expiration. It is the responsibility of the receipt holder to make sure that any requirements are met in order to be in compliance. Thus includes payment nad annual submission of active state license if applicable. Business tax receipts not renewed prior to September 30th shall be considered delinquent and are subject to a delinquency penalty of 10% for the month of October and an additional 5% for each month delinquency thereafter, provided that the penalty does not exceed 25% of the Business Tax Receipt fee (sec. 31-39). Certain business tax receipts also require the submission of a special application renewal form on a yearly basis, as stated above, prior to a renewal receipt being issued.

How long will it take before I receive my Business Tax Receipt?

Business Tax Receipts are printed weekly and are mailed within three business days thereafter.

How do I close my account when the business is no longer active/operating or submit a request for change of mailing address?

You may forward your notification to the Customer Service Section by email at finance@miamigov.com  or by fax at 305-416-1997. A follow up inspection by the Code Compliance Department may be required before closing an account.

Do I also need a Miami-Dade County Business Tax Receipt in addition to the City of Miami Business Tax Receipt?

In most instances, a Miami-Dade County Business Tax Receipt is required in addition to a City of Miami Business Tax Receipt. (For more information call (305)-270-4949.

NOTE: Although the City provides the latest information/requirements on a constant basis, changes may occur from time-to-time. Please contact the City with any questions at 305-416-1570.

All information regarding Certificate of Use and Business Tax Receipt may be obtained in the City Code: Chapter 31

Certificate of Use at Chapter 2 - Sec. 2-207

Additional information pertaining Municipal Business Tax Receipt is available at the State Statue - Chapter 205

A blank copy of the Business Tax Receipt APPLICATION for a City of Miami Business is available online. Please provide us with the completed and signed application and all required contigencies. The signature of the applicant shall be notarized for the following Business Tax Receipts: non-motarized vehicles for hire, bankruptcy and closing-out sales and automobile or vehicle towing from private property.