Business Tax Receipt

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

Local Business Taxes

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.

Section 11-33. - Evidence of Doing Business

Fee schedule:

  1. A Certificate of Use must be obtained first prior to beginning the process of obtaining a Business Tax Receipt (BTR).
  2. Incorporated municipalities require Business Tax Receipts (BTR) 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 receipts shall be due and payable on September 30th of each year. If September 30 falls on a weekend or holiday, it will 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 the 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.

Please visit the BTR ordinance page for more information.