Miami Beach, FL Local Taxes & Fees: Business Tax Classification (2026)

City Code Sec. 90-192 requires anyone engaging in the business of solid waste or recyclable material collection or disposal in Miami Beach to first be approved by the city manager and to hold a current business tax receipt, issued only after meeting the requirements of chapter 90, division 2 and chapter 18 and paying the applicable BTR fee. Subsection (b) splits private waste contractor BTRs into five classes: franchise waste contractors, rolloff and grapple service contractors, recycling contractors, hazardous waste contractors, and biohazardous waste contractors.

Franchise waste contractors are the only class exempted from having to obtain separate receipts for servicing rolloffs and portable containers, hazardous/biohazardous waste collection, and recycling activity, effectively bundling all five functions under one BTR. The city manager may create additional classifications when needed to protect public health, safety or welfare, but only with city commission approval. Every BTR application must identify the licensee (or, for a corporation, its principal officers and directors), list all collection equipment and vehicles, and describe the disposal method and every garbage facility used, with the applicant required to report and get written approval before changing any of that information.

A BTR cannot be assigned or remain valid if a corporate contractor's controlling stock or voting rights change hands without the city manager's prior written approval, and transferring a franchise waste contractor's BTR or franchise agreement additionally requires a city commission resolution; the original franchisee still guarantees its assignee's performance.