A Local Business Tax Receipt is a tax imposed by City Ordinance on every person, firm, partnership, or corporation engaged in business within the city. This tax is collected through the Code Compliance Department. Business owners cannot open and operate their businesses until after the tax has been paid and all required documentation has been submitted. Part of the documentation required is a Certificate of Use, which is also issued by the Code Compliance Department.
To initiate the Local Business Tax Receipt application process, applicants must complete an application and pay a $10.00 application fee.
The City requires a business to apply, obtain, and pay the Local Business Tax Receipt for each business classification.
First Time Applicants
First-time applicants must fill out an application and submit it in-person at the Sunny Isles Beach Government Center, 3rd Floor, 18070 Collins Avenue. Please note that you must schedule an appointment to submit your application in-person at the Government Center.
Local Business Tax Receipt Application
Prior to obtaining a Local Business Tax Receipt, each business must obtain a Certificate of Use.
Certificate of Use Application
NOTICE: Starting August 1, 2021, we will no longer accept Local Business Tax Receipt and Certificate of Use renewals in-person or by mail. Businesses must submit all necessary documents and payments through the online portal account. If you renewed online last year, this is the same process, and you may use the same login that was previously used.
Local Business Tax Receipts must be renewed by September 30 each year and are valid until September 30 of the following year. A penalty fee is charged for late renewals, and fines and penalties are issued by the Code Compliance Officer to businesses that do not obtain the LBTR. If you apply on October 1, you will have 48 hours, upon approval of your application, to pay for your license before receiving a late payment penalty. A renewal is considered late beginning October 2.
Local Business Tax Receipts and Certificates of Use must be renewed online through your portal account. Please follow the steps below to initiate your renewal.
Step 1: Visit the online portal and click the “sign up” button to create an account, or login with your credentials.
Step 2: Once logged in, click GO under My Portal.
Step 3: Click VIEW under MY APPLICATIONS.
Step 4: Under Active Licenses, click RENEW on the license you would like to renew. If you don’t see your application, click “Don’t see my Application”. (Refer to the email on file or contact the Code Compliance division by email at [email protected] to request your portal access code.)
Step 5: Review all details and verify information is accurate and up to date. Click NEXT.
Modifications may require a new application. Applicants should contact the Code Compliance division by email at [email protected] for assistance.
Step 6: Upload ALL required documents for the Code Compliance division to review. You will not be able to pay for your license until all your paperwork is submitted and approved by the City.
Step 7: When your application is approved you will receive an email notification from the City. The GREEN BUTTON on your license application will be activated and payment will now be available through the portal by credit card.
Once the license is paid, we will schedule an inspection and a Code Compliance officer will deliver your license in person.
Once paid, the Local Business Tax Receipt 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 subject to inspection by all duly authorized officers of the city.
County Tax Also Required
You are also required to renew your Local Business Tax Receipt from Miami-Dade County. Visit Miami-Dade County’s webpage for information about how to renew online. Both City and County taxes are required to be paid.
Notify City of Any Changes
The City’s Code Compliance Department must be notified immediately regarding any change in the business status. The Local Business Tax Receipt must be returned should a business cease operations.
For more information, call the Code Compliance Department at 305.792.1875.