Business Tax Receipt (BTR) Information

Business Tax Receipt (BTR)

(formerly known as occupational licenses)  

  1. Any entity conducting business within a municipality is required to obtain both a City BTR and a County Local Business Tax (LBT) Receipt. This includes businesses that are not located within the municipal boundaries but are servicing customers/clients within our boundaries (i.e. e-commerce, contractors, insurance companies, etc.). For more information, visit the Miami-Dade County Business Tax page.
  2. A Certificate of Use (CU) must be obtained from the Zoning Division of the Office of Land Use Services prior to beginning the process of obtaining a BTR.  For more information please contact directly by calling 305-895-9825 or visit the Office of Land Use Services.
  3. A BTR is required for each place of business and for each separate classification at the same location and varies depending on the nature of a business. Please visit the fee schedule page for more information.
  4. BTRs shall be due and payable on September 30th of each year. If September 30 falls on a weekend or holiday, it will be due on or before the first working day following September 30.
  5. The BTR and CU must be displayed conspicuously at your place of business and in such a manner as to be open to the view of the public and the holder of such BTR and CU shall exhibit the same to any authorized representative of the City upon request.
  6. The BTR office must be notified in writing regarding any changes to the following: business name or ownership, change of location, closing of a business or any other contingencies.
  7. If the business ceases operation, the owner must notify the Business Tax Receipt Office.
  8. In addition to the BTR for the business, each state-licensed provider/professional must have an individual BTR. This includes the owner of the business if the owner also provides services in the business. Examples of these providers include but are not limited to the following:
    • Nurses
    • Doctors
    • Therapists (Massage, Occupational, Physical, Speech, etc.) 
    • Stylists (Barbers, Cosmetologists, etc.) 
    • Techs 
    • Attorneys 
    • Acupuncturists 
    • Accountants 
    • Contractors


Application Process

New businesses must first apply for a Certificate of Use with the City's Development Services Department. Additional information pertaining to the Certificate of Use application process may be found on the Application and Fee Schedule page. The BTR Office will review the approved Certificate of Use and will notify the business of the specific requirements and cost. The BTR application and general checklist of required items can be found below.

To apply for a business tax receipt, a prospective business owner must come in person with the necessary documents and payment. If the business has been incorporated, a copy of the articles of incorporation and the company's federal identification number must be provided. For a business that has not been incorporated but has a fictitious name, evidence that the name has been registered with the Department of State Division of Corporations in Tallahassee will be required. State licenses must be current for those businesses that require State licensure.

Exemptions

Exemptions from Business Taxes are the following (Pursuant to Florida Statute Chapter 205.191 and 205.192). A completed BTR application must be registered with our office and submit CU fees annually:

  • Non-Profit Charitable Institutions
  • Non-Profit Educational Institutions
  • Non-Profit Religious Institutions