Miami-Dade County, FL Business Licensing & Operations: Massage Establishments (2026)
Key Facts
- Base tax
- $30 + $3 per employee (11+)
- Applies
- Countywide, incl. 34 municipalities
- Receipt term
- Expires September 30 annually
- Penalty
- Fine, up to 60 days jail
Summary
Miami-Dade County requires massage establishments to hold a Local Business Tax Receipt, taxed at $30 plus $3 per employee above ten, before operating anywhere in the county.
No person shall engage in or manage any business, profession or occupation in Miami-Dade County for which a local business tax is required by this article without first obtaining the required license or licenses from the County Tax Collector.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 135).
Full Breakdown
Miami-Dade County classifies "Massage establishment" as its own Local Business Tax category under § 8A-223.1, taxed at $30 plus $3 for each employee above ten. Before opening, the business must obtain a receipt from the County Tax Collector under § 8A-171: separate from any Florida Department of Health massage therapist license under Chapter 480. Receipts run October 1 through September 30 and must be renewed annually. The requirement reaches businesses across the county: revenue collected from establishments inside the 34 municipalities is apportioned back to each city under § 8A-174, alongside any municipal business tax the city itself imposes.
Violations & Fines
Operating a massage establishment without a valid Local Business Tax Receipt is a criminal violation under § 8A-172, punishable by a fine up to double the receipt fee, up to 60 days in county jail, or civil fines under Chapter 8CC.
Frequently Asked Questions
Does a state massage therapist license replace this?
Does the county tax apply inside Miami, Hialeah, or other cities?
Sources & Official References
Other rules in Miami-Dade County
Florida rules heatmap·Compare Miami-Dade County to another location·View the Florida business licensing & operations overview
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