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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Governing provision
City Code § 11-42
Who decides
Director of finance/support services or designee
Basis for assignment
Most nearly similar enumerated category
Related duty
Receipt must be displayed prominently, § 11-40
Legal basis
F.S. Chapter 205, business tax receipts
Fee schedule ordinance
Ord. No. 14-13 (2014)

Summary

Miramar assigns every business a specific classification for its local business tax receipt, and when an applicant's business doesn't fit an enumerated category, City Code Section 11-42 gives the director of finance/support services authority to assign the most similar listed classification instead of leaving it unclassified.

The categories listed in this section constitute and set forth the lawful, permissible businesses within the city. In the event application is made for a receipt not specifically enumerated in this section, the director of finance/support services or designee shall have the authority to determine the most nearly similar category that shall apply to the applicant.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 104 | Land Development Code: Supplement 46).

Full Breakdown

S. Chapter 205 before operating any business, profession or occupation within Miramar. 20, all set by Section 11-39 as amended through Ordinance No. 14-13 in 2014. Section 11-43 separately defines an 'accessory use' as one not normally conducted within the main business for which a receipt was issued, which matters because certain accessory uses, such as a vending machine, carry their own separate classification and fee. Once a receipt issues, Section 11-40 requires it to be displayed prominently in the business establishment at all times; failing to display it is itself a separate violation.

The classification authority in Section 11-42 lets the city fold new or hybrid business models into the existing fee schedule rather than requiring a code amendment for every new type of enterprise that applies for a receipt.

Violations & Fines

Operating without the correct business tax receipt, or without display of an issued receipt as Section 11-40 requires, is punishable under the general penalty of Section 1-13: a fine up to $500.00, imprisonment up to sixty days, or both, and a business that keeps operating without a properly classified receipt can be treated as a continuing violation, with each day a separate offense.

Frequently Asked Questions

What happens if my business type isn't on Miramar's fee list?
Section 11-42 lets the director of finance/support services, or a designee, assign your business to whichever enumerated category most closely resembles what you actually do, so you still get a valid classification and fee rather than being turned away for lacking an exact match on the schedule.
Are business tax fees the same for every type of business in Miramar?
No. Section 11-39 sets a specific annual fee for each listed business type, for example $164.85 for a vehicle leasing company or $88.20 for window and house cleaning, and Section 11-42's classification authority determines which of those specific fees applies when a business doesn't exactly match a listed category.
Do I have to display my business tax receipt at my shop?
Yes. Section 11-40 requires every receipt to be displayed at all times in a prominent place in the business establishment, and failing to do so is its own violation, separate from the underlying requirement to hold the correctly classified receipt in the first place.

Sources & Official References

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