Miami Business Tax Receipt Estimator
Estimates based on the Miami-Dade County Tax Collector’s published fee schedule and the City of Miami Certificate of Use fee. Inside city limits you need both a county and a city receipt; the city sets its receipt fee by occupation, so it is listed in the result, never guessed here.
Estimates use the Miami-Dade County Local Business Tax schedule and the City of Miami Certificate of Use application fee. The City of Miami Business Tax Receipt is set by occupation under Chapter 31 of the city code, and no current schedule is published in a verifiable official document, so this site does not estimate it. Miami Beach is a separate city with its own schedule and is not covered here. We are not a government agency and are not liable for differences between these estimates and your final bill. Rules current as of October 2026.
Business Tax Receipts in Miami: The Honest Guide
Florida does not call it a business license; it is a Local Business Tax Receipt, and in Miami you answer to two governments. Miami-Dade County requires its receipt for every business, and inside city limits the City of Miami requires its own on top, plus a Certificate of Use before you open. The county publishes its full fee schedule, and our calculator uses it exactly. The city sets its receipt fee by occupation without publishing a current schedule we can verify, so we show you the verified math and label the city piece honestly instead of inventing it.
What Miami-Dade County actually charges
| County category | Inside a city | Unincorporated |
|---|---|---|
| Retail, services, offices, auto sales or service (1 to 10 employees) | $45 + $4.50 per extra employee | $75 + $7.50 per extra employee |
| Apartments, hotels, motels (5 to 10 units) | $60 + $3 per extra unit | $100 + $5 per extra unit |
| Attorney | $70 | $110 |
| Home health care provider | $60 | $100 |
| Assisted living facility / home health agency / self storage / temp agency | $150 | $250 |
| Auditorium, playhouse, or stadium | $450 | $750 |
| Satellite TV | $1,050 | $1,750 |
The county charges per place of business and per classification, so a shop with two lines of business can owe two receipts. New accounts are reviewed in about 3 to 5 business days through BTExpress, the Tax Collector's online system.
What that looks like in real numbers
- Retail shop inside the City of Miami, 6 employees: county receipt $45 + Certificate of Use application $50 = $95 in verified first-year fees, plus the City of Miami receipt the city sets by occupation.
- Cleaning service in unincorporated county, 14 employees: $75 + 4 x $7.50 = $105 a year for the county receipt, and no city receipt.
- Attorney inside the city: $70 county receipt, plus the city receipt.
- Small hotel inside the city, 24 units: $60 + 14 x $3 = $102 county receipt, plus the city receipt and Certificate of Use.
The Certificate of Use comes first
Before the City of Miami will let you open, it checks that your kind of business is allowed at your address. That is the Certificate of Use, applied for through MiamiBiz. The application fee is $50, non-refundable but credited toward the total charge if your application proceeds past the first screening, and the city responds within about 5 business days. Fire and code enforcement inspections are invoiced separately. Home-based businesses apply too, as an accessory use.
The calendar runs October to September
Both receipts follow the tax year October 1 to September 30. Bills are mailed in July and payment is due by September 30. Pay late and the penalty is 10% in October, plus 5% a month after that, capped at 25% of the tax. Moving, changing the business name, or changing ownership requires a transfer rather than a fresh start. One Florida-specific step: applicants attest, under state law, that they do not do business with Cuba.
Two warnings worth the ink
Restaurants sit in a special spot: the state licenses them through DBPR, and the county receipt still applies on top, with your exact county category confirmed in BTExpress when you apply. And Miami Beach is a completely separate city with its own receipt schedule. Nothing on this page applies there.
Where to apply
- County Local Business Tax Receipt (BTExpress): mdctaxcollector.gov
- County categories and fees: mdctaxcollector.gov/categories
- City of Miami Certificate of Use: miami.gov
Frequently asked questions
Do I need both a city and a county receipt?
Yes, if you are inside a municipality. Every business needs the Miami-Dade County Local Business Tax Receipt, and businesses inside city limits also need their city's receipt, for each place of business and each separate classification. In unincorporated county areas there is no city receipt; a county Certificate of Use applies instead.
How much is the county receipt?
For the most common categories, like retail, services, and offices, it is $45 a year inside a city ($75 in unincorporated areas) covering 1 to 10 employees, plus $4.50 per additional employee ($7.50 unincorporated). Flat-fee categories range from $60 to $1,750 depending on the business type and location.
Why isn't the City of Miami receipt in the total?
The city sets its Business Tax Receipt by occupation in Chapter 31 of the city code, but it does not publish a current fee schedule we can verify against, so we do not guess a number. You apply through MiamiBiz, which shows your actual city fee during the application.
What is the Certificate of Use?
It is the city's confirmation that your business type is allowed at your address, and it is required before you open. The application fee is $50, credited toward the total Certificate of Use charge if the application proceeds past initial screening. Fire and code inspections are invoiced separately.
When do the receipts renew, and what happens if I am late?
The tax year runs October 1 to September 30, bills are mailed in July, and payment is due by September 30. Late payment adds 10% in October plus 5% for each additional month, capped at 25% of the tax.
Sources
Every figure on this page comes from an official Miami-Dade County or City of Miami source, verified September 2026:
- County Local Business Tax Receipt overview, tax year, and penalties - mdctaxcollector.gov
- County category fee schedule - mdctaxcollector.gov/categories-a-b and the H to M and S to Z category pages
- City of Miami Certificate of Use, $50 application fee - miami.gov
Rules shown are Miami-Dade County and City of Miami fees as published in 2026. Confirm your category and current fees with the Tax Collector before finalizing your business budget. Last updated October 2026.