Every business operating in unincorporated Miami-Dade needs a Local Business Tax Receipt under Chapter 8A, with rates set by classification on a county schedule. Cities like Miami and Hialeah issue separate municipal receipts for businesses inside city limits.
Florida Statute Chapter 205 authorizes counties and cities to levy a Local Business Tax (formerly called occupational license). Miami-Dade's tax is set in Chapter 8A and administered by the Tax Collector. Annual fees vary by classification: retail, service, professional, contractor, and so on. Receipts run October 1 to September 30 and must be renewed each year by September 30 to avoid penalties of up to 25 percent. Businesses inside an incorporated city pay both county and city receipts. Some professions (attorneys, real estate agents) need state professional licenses before the county will issue.
Operating without a receipt triggers a 25 percent penalty plus tax due for prior years and possible cease-and-desist orders. Willful evasion can be charged as a misdemeanor under FL §205.053.
See how Coral Gables's business tax classification rules stack up against other locations.
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