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: Business Tax Receipt    
Hours of Operation: Monday thru Friday (Excluding Holidays)
8:00 A.M. to 4:30 P.M. 
For Information, please call:
(305) 416-1918 or (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: Business Tax Receipt
Horario de Operaciones: Lunes – Viernes (excepto dias feriados)
8:00 am – 4:30 pm
Para informacion, favor de llamar al:
(305) 416-1918 or (305) 416-1570

Infômasyon sou Resi Impo Bizniz Vil Miyami
Biwo a lokalizé nan : 444 S.W. 2 Avenue, 6th Floor
Adrès pou ékri sé:
City of Miami
444 S.W. 2nd Avenue, 6th Floor
Miami, Florida 33130
Attn: Business Tax Receipt
Lè nou fonksyoné sé: Lyndi jiska Vandrédi ( Jou konjé pa ladan)
 8 tè di matin jiska 4 trè 30 nan aprè midi.
Sou plé, pou infômasyon rélé nan niméwo sa yo:
(305) 416-1918 ou byin (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 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 or (305) 416-1918. 

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, Zoning Department, 4th Floor, Corridor C for Certificate of Use, and Finance Department, 6th Floor, north side of floor for Business Tax Receipt. You may also go to any of the City 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, Ballroom Dance Studios, Health Studios, Sellers of Travel, Motor Vehicle Repair Shops, 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 for, as mentioned above in Question 5. 

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

If you are operating a business in your home you will be required to obtain a Business Tax Receipt after applying and approval of an Accessory Use Certificate from the Department of Planning and Zoning. 

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

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

There are many factors that determine Business Tax Receipt costs. Some Business Tax Receipt types have a flat fee while others are determined by the number of units in the business (seats, sq. ft. inventory etc.) 

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

All receipts expire on September 30th. Renewal bills, along with any requirements that must be fulfilled on a yearly basis, are mailed out no later than 60 days prior to expiration. However, it is the responsibility of the receipt holder to make sure that they are in compliance. Thus, those 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 for the delinquent establishment or individual. Certain business tax receipts also require the submission of a special application renewal form on a yearly basis, as stated above, prior to a new 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. 

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.

Below is the contact information (current)  that the City has for other governmental agencies: County, State and Federal, that may provide you with additional assistance:

COUNTY AGENCIES

Answer Center

Dial  311

Office of Building Code Compliance

Contractor’s Certification

140 W Flagler ST #1602

 (305) 375-2901

Consumer Services Department

Information is for the following Divisions:

Cable TV ,  Moving Companies

Telecommunications, Towing Companies

Motor Vehicle Repair – Body Shops

Passenger Transportation (All Types)

School Bus Service – Ambulance

Taxi/ Dispatch Service

140 W Flagler St #902

(305) 375-4222

(305)375-2460

STATE AGENCIES

Agency for Health Care (AHCA)

8355 NW 53 ST 1Fl Miami, FL 33166

(305) 499-2165

Department of Agriculture

Information is for the following Divisions:

Consumer Services Division

Seller of travel / Motor Vehicle Repair

Health Studios / Pest Control / Telemarketing

1-800-435-7352 

1-800-435-9832 (Spanish)

Information is for the following Divisions:

Food Safety Division

Prepackaged food / Ice Cream Carts

8600 NW 53 Terr. #100 Miami, FL

(305) 470-6900

Department of Banking & Finance

(800) 848-3792

State Comptroller’s Office

(305) 810-1111

Department of State

Information for the following Division:

Corporations & Fictitious Names

www. sunbiz.org

(850) 488-9000

 Department of Business & Professional Regulation (DPBR)

(305) 470-5617

Information id for the following Divisions:

Division of Alcohol & Tobacco

8240 NW 52 Terr. #303  Miami, FL 33166

(305) 470-6787

Division of Hotel & Restaurant

8240 NW 52 Ter #101 Doral, FL 33166

(850) 487-1395      

 Florida Department of Health

(850) 488-9000

Insurance Commissioner’s office

1-800-342-2762

Department of Motor Vehicles (Auto Dealers)

1405 SW 107 Ave #202C Miami, FL

(305) 222-4164

Private Investigators / Security Guards

401 NW 2 Ave #720 N Miami, FL 

(305) 377-5950

Department of Revenue (Sales Tax ID)

(305) 470-5001

 FEDERAL AGENCIES

IRS

FEI / EI Number

Federal Building

51 SW 1 St Ave #523

1-800-829-3676

Federal Tax Assistance

(305) 982-5162

Information for Any State Agency

www.800helpfla.com

(305) 377-5000

 
NOTE: Although the City provides the latest information/requirements on a constant basis, changes may occur from time-to-time, thus, please contact the City to verify current information. 

All information regarding Certificate of Use and Business Tax Receipt may be obtained in the City Code: Chapter 31 for Business Tax Receipt and Chapter 4 for Certificate of Use. 

A copy of the APPLICATION for a City of Miami Business Tax Receipt is available online (click-on the above word "APPLICATION"). However, in order to initiate the process you must provide us with an original signature application, a copy of said application and required contingencies. 

Also, provided in this Web Page are Links to the Miami-Dade County Business Tax Receipt and the State Statute (Chapter 205) State Statute (Chapter 205) which regulates Municipal Business Tax Receipts.