Finance Department - Business Tax Receipt

776 NE 125 Street, #301-B
North Miami, FL 33161
Phone: 305.895.9884
Fax: 305.981.4027
Email: sthomas@northmiamifl.gov
Office Hours:
Monday - Friday
8:00 a.m. - 5:00 p.m.
Payments:
8:00 a.m. - 4:00 p.m.

Feel free to contact our office if you have any questions regarding your business in the City of North Miami.

Local Business Taxes (formerly known as occupational licenses) vary depending on the nature of a business. A receipt is required for each place of business and for each separate classification at the same location. Business Tax Receipts (BTR) are transferable when there is a change of ownership, business location or trade name. Sec. 11-33. - Evidence of doing business, fee schedule (Ord. No. 1402, § 1, 9-13-16):

  1. A Certificate of Use must be obtained first prior to beginning the process of obtaining a Business Tax Receipt (BTR).

  2. County and incorporated municipalities require Local Business Tax Receipts (LBTR) for each place of business, and for each separate classification at the same location.

  3. A business located within a municipality is required to obtain both a City BTR and a County Local Business Tax Receipt.

  4. Except as otherwise provided, local business tax receipt shall be due and payable on September 30th of each year. If September 30 falls on a weekend or holiday, it shall be due on or before the first working day following September 30.

  5. The BTR 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 the holder of such business tax receipt shall exhibit same to any authorized representative of the City upon request.

  6. The Business Tax office must be notified in writing regarding any changes to the following: business name or ownership, change of location, closing of a business or any other contingencies.

  7. If the business ceases operation, the owner must notify the Business Tax Receipt Office.

Application process

The City’s Community Planning & Development Department will review all certificate of use applications prior to the issuance of a BTR from our office. Some businesses will need to have fire and health inspections, before receiving a BTR. Additional information may be found on CP&D’s webpage, click here to go to CP&D Application & Fee Schedule page.

To apply for a business tax receipt, a perspective business owner must come in person with the necessary documents and payment. If the business has been incorporated, a copy of the articles of incorporation, and the company’s federal identification number must be provided. For a business that has not been incorporated but has a fictitious name, evidence that the name has been registered with the Department of State Division of Corporations: dos.myflorida.com/sunbiz/ in Tallahassee will be required.

Exemptions from Business Taxes are the following (Pursuant to Florida Statute Chapter 205.191 & 205.192):

  • Non-Profit Religious Institutions

  • Non-Profit Educational Institutions (BTR registration and CU fee required)

  • Non-Profit Charitable Institutions (BTR registration and CU fee required)

State of Florida Resources

In accordance with the City code: Chapter 29, Sec. 5-903 (A) – Licensing requirement.

Any person in the city desiring to engage in the business of manufacturing, selling, serving, bartering or exchanging or in any way dealing in alcoholic beverages shall, before engaging in such business and in addition to the requirements of state law, obtain a Business Tax Receipt and a Certificate of Use from the city.

Additional information may be obtained from the Department of Business & Professional Regulation: 850.487.1395.

Professionals and businesses, such as physicians, engineers, real estate firms, mortgage brokers, restaurants, etc., must submit current State Certificates when applying for a new Business Tax Receipt. State Regulated Professionals and Businesses information: 850-487-1395. myfloridalicense.com/DBPR/.

All businesses engaging in the business of food or lodging must have a permit from the Division of Hotels and Restaurants, State Agriculture Department and/or the State Health Department.

 

 

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City of North Miami | 776 NE 125 Street | North Miami | Florida 33161 | 305.893.6511
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