Business Tax Receipts

• All Applicants Must Submit:
• Application for Miami Shores Village Business Tax Receipt. This application may require approvals from various Departments within the Village and is dependent on the location of the business and the type of business.
• Payment of required fees for Business Tax Receipt
  

These Documents May Need To Be Submitted with Application:

• If the business is a corporation, LLC or partnership: A printout of the Sunbiz online records or copies of the business entity's filing documents can be found online.
• If using a fictitious name or "DBA": A printout of the Sunbiz online records or a copy of the Fictitious Name Registration.
• If your trade or profession is regulated by another federal, state or local agency: A copy of your registration, certification or license.

Home Based Business Applicants Must Also Submit:

• Proof of residence (i.e. copy of utility bill for the residential address in the applicant's name).

Commercial Business Applicants Must Also Submit:

• Verification of zoning, use, occupancy and any environmental requirements associated with operating a business in Miami Shores Village will occur before a Certificate of Use and Occupancy/Business Tax Receipt is issued.
• All new business locations are inspected to ensure compliance with life/safety, building, environmental and zoning code requirements. Any change made in receipt status, such as physical address change, ownership or name change will require a new Business Certificate of Use application.
• Multiple Licenses may be required.
• Business Tax Receipts are valid for one year, from October 1 through September 30.
• This information contained on this page is not intended to be all-inclusive; it is offered as a basic guide, providing general information.
• For further questions, please contact the Code Compliance Office at 305-795-2207 Ext. 4861

Yes, in 2006, the Florida Legislature enacted a law officially changing the term “Occupational License” to “Business Tax Receipt” (BTR).

It is required when doing any of the following in the Village:

• Opening a business
• Expanding a business into a new space
• Changing business name, location, or ownership
• Starting a home-based business
• Renting out residential property
• Operating Short Term Rental
  
  

Please contact the Planning & Zoning Office 305-795-2207 extension 4864 before entering into a lease agreement to confirm that the proposed use is allowed in your zoning area. You should also speak to the Building Department 305-795-2204 to determine whether there are Building Code requirements to satisfy before your business can occupy the space.

All businesses (except sole proprietorships with no employees) must register with the Internal Revenue Service for a federal taxpayer identification number.

If you plan to do business as a corporation, limited liability company (LLC) or partnership, you must first file with the Florida Department of State, Division of Corporations. If you plan to do business as a “DBA”, or under a name that is neither your full name, nor the name of your business entity, you must obtain a Fictitious Name Registration from the same office.

All businesses are required to pay annual business tax, which varies by the classification of business you are engaged in and are due at application submittal.

Your application is reviewed for completeness and compliance in accordance with federal, state, and local laws which includes the zoning code. After the zoning review, it will need to be reviewed by the Building Department unless it is a home based business. The Building Department determines what outside agencies need to be involved and will assist in giving the contact information of these agencies (Miami Dade Fire, D.E.R.M Health Department, etc.) Home-based businesses and long-term-rental residential permits get issued the same day of the application.

All inspections for the Building Department are scheduled through the Building Department.

After the inspectors submit their approved inspection results, all application requirements are fulfilled and all fees are paid, Local Business Tax Receipts will be issued. All documents are mailed to the mailing address on record or can be picked up at Village Hall.

Home-based businesses: After payment.
Commercial businesses: After zoning approval, passed Building, Fire, and if applicable Environmental inspections and payment of all fees due.

Yes, Renting the property as a Short term rental (less than 3 months) or for long term rental (more than 3 months).

Apartment houses, hotels and motels, renting furnished or unfurnished:

Hotels and motels:

• One to ten rooms ... $48.73
• 11 to 25 rooms ... $121.55

Apartments:

• For one to four rental units ... $163.36
• For each additional one to four rental units ... $40.83
• "Rooms" shall not include lobbies, outer screened porches, bathrooms or closets.
• All other dwelling units, including single-family dwelling units ... $56.96
  
  

When you change the location of your business, you must submit a new application for a new Business Tax Receipt and undergo the permitting process.

Please notify the Miami Shores Village that your business has relocated or closed.

Please notify Miami Shores Village that your business name has changed.

When any ownership or location changes please submit a new application for Business Tax Receipt along with the required documents. A fee is involved in the change.

Business Tax receipts renewals are due on or before September 30th of every year. Any payments received after September 30th is assessed a penalty fee at the following fee rate:

• 10/01 to 10/31 10% of the Business Tax Receipt Fee
• 11/01 to 11/30 5% of the Business Tax Receipt Fee
• 12/01 to 12/31 5% of the Business Tax Receipt Fee
• 01/01 to 09/30 5% of the Business Tax Receipt Fee

Please Note: According to F.S. 205.053, “Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of 25 percent of the tax due, in addition to any other penalty provided by law or ordinance.
Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required receipt is subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts and a penalty of up to $250.