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

As a condition precedent to engaging in or operating in the city any business, profession or occupation referred to expressly or otherwise in section 31-50 herein, whether as owner, agent, employee, manager or operator, a BTR shall be procured from the city as provided in this article, on or before October 1 of each year. Any individual, partnership, or other incorporated or unincorporated business entity conducting any business, profession or occupation referred to in section 31-50 herein, whether as owner, agent, employee, manager or operator, who does not possess a valid and current BTR and display the same as required by section 31-27 herein, shall be guilty of a misdemeanor, and upon conviction shall be punished as provided in section 1-13. Each day the above-described violation occurs shall constitute a separate offense.(b)Such conditions precedent shall apply, separately and severally, to each place or location where any such business, profession or occupation will be engaged in or operated regardless of the capacity in which the person or legal entity engaging in or operating such business, profession or occupation shall act, whether as owner, agent, manager or operator.(c)Except where specifically contrary to general law, any person doing business with the City of Miami and/or any of its agencies shall obtain a City of Miami BTR for the type of business they are contracting.