Miami-Dade County Tax Collector, Local Business Tax Section

Local Business Tax Receipt (LBTR)

Every business in Miami-Dade County needs a Local Business Tax Receipt from the County Tax Collector, and this obligation is countywide: a business inside any of the County's 35 municipalities owes the County LBTR in addition to that city's own business tax receipt, not instead of it — two of the Tax Collector's own pages state this directly. The ordinance grants no industry-specific exemption from the LBTR to any of the ten target industries. The fee is tiered by business classification and, within many classifications, by employee count, seat count, unit count or square footage; the figure for any one of the ten industries depends on its classification — see the fee field for indicative examples and call 305-375-5448 for the current figure. The tax year runs October 1 to September 30; bills go out in July, payment is due by September 30, and receipts for the new year are sold starting August 1. Delinquent payment adds a penalty. Applying requires Articles of Incorporation or a Fictitious Name Registration, a federal EIN, and either a Certificate of Use (in the unincorporated area) or the business's own City Business Tax Receipt (inside a municipality) as a documented prerequisite.