Miami-Dade County, FL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing law
- Code Ch. 8A, Art. IX, § 8A-223.1
- Classifications in schedule
- ~200 business types, each own rate
- Typical base fee
- $30-$40 for most service businesses
- Top-tier fee
- $3,000 for local exchange telecom
- Scope
- Countywide, all 34 municipalities plus UMSA
Summary
Miami-Dade County sets its annual Local Business Tax Receipt fee by business classification under a schedule of roughly 200 categories in Code section 8A-223.1, ranging from a flat $30 base for most service businesses to $3,000 for local exchange telecom companies.
The maximum number of employees during any period of the taxing year shall determine the local business tax. ... The amounts assessed for the Local Business Tax on trades, occupations, professions and businesses are hereby fixed as follows: ... Attorney 40.00 + 10.00 library fee ... Bank/Savings/trust company 180.00 ... Local exchange telecommunication co. 3,000.00
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
Every business, profession or occupation operating in Miami-Dade County must hold a county Local Business Tax Receipt, and the tax owed is set by the receipt's business classification, not a flat citywide rate. Code section 8A-223.1's schedule fixes roughly 200 classifications, attorneys pay $40 plus a $10 library fee, banks and trust companies pay $180, eating establishments scale with seat count ($30-$120), and local exchange telecom companies pay $3,000. A separate receipt is required for each type of business or profession conducted at a location (section 8A-171). The tax applies countywide, revenue collected from businesses inside the 34 municipalities is apportioned back to each city by population share (section 8A-174).
Violations & Fines
Operating without a receipt is a misdemeanor: a fine up to double the receipt fee, up to 60 days in county jail, or both, plus civil citations under Chapter 8CC's enforcement schedule (section 8A-172).
Frequently Asked Questions
Does the classification determine how much I pay for a Miami-Dade business tax receipt?
Do businesses inside Miami or Miami Beach also need this county receipt?
Sources & Official References
Other rules in Miami-Dade County
Florida rules heatmap·Compare Miami-Dade County to another location·View the Florida local taxes & fees overview
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