Frequently Asked Questions

Business tax receipts are valid for each fiscal year beginning on October 1 and expiring on September 30. In August, courtesy renewal notices are emailed to each registered business and the appropriate tax receipt must be paid before October 1. Failure to timely renew may result in late fees. If a business does not receive a renewal, it remains the responsibility of the business owner to ensure the business tax receipt is renewed prior to October 1.

The receipt tax fee varies depending upon the type of business or profession.   Please contact us to provide you with the fee for your particular business.

Home-based businesses are allowed in the Village of Palmetto Bay.   For requirements, please contact us.

The Business Tax Receipt application process must be completed online.  You will need the following documents in electronic format prior to applying online:

1.    Certificate of Use issued by the Village of Palmetto Bay (File should be named: Village CU)
2.    Miami-Dade County Business Tax Receipt (File should be named: MDC BTR)
3.    Corporate documents showing the Federal Identification Number and Registration as a Corporation/Fictitious name (File should be named: Corp Docs)
             • Proof of State of Florida Registration:
             • Examples: Articles of Incorporation or Fictitious Name. For more information visit Florida Department of State - Division of Corporations

4.    State License of Certification, if applicable (File should be named: State License)
5.    Employer Identification Number (File should be named: EIN)

Once obtained, the Business Tax Receipt and the Certificate of Use must be displayed conspicuously at the 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 Village.   

Upon written request and presentation of the original tax receipt, any tax receipt may be transferred from one location to another location (within village limits) upon payment of a transfer fee of up to ten percent of the annual business tax receipt, but not less than $3 and upon verification that such use is permitted by the village’s land development regulations at the new location. If your business should cease operation, please inform the Village with a written statement.

According to Florida Statute Chapter 205, “Local Business Taxes” (formerly known as "Occupational License") means the method by which a local governing authority grants the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction.

All businesses operating in the Village require a Palmetto Bay business tax receipt prior to obtaining a local business tax receipt from Miami-Dade County. A separate business tax receipt is required for each individual holding a State issued professional license. For example, if three physicians practice out of one office, each physician is required to have their own business tax receipt. Other examples include, but are not limited to, Real Estate Brokers and Sales Agents, Attorneys and Beauty Salon Stylists.

Public Art fits a much broader definition than art in a museum. In simple terms, public art is art work in the public realm, regardless of whether it is situated on public or private property, or whether it is acquired through public or private funding. Public art can take the form of a sculpture, mural, paving pattern, lighting, seating, building facade, kiosk, gate, fountain, play equipment, engraving, carving, fresco, mobile, collage, mosaic, Bas-relief, tapestry, photograph, drawing, or earthwork. Whatever its form, public art attracts attention. By its presence alone public art can heighten our awareness, question our assumptions, transform our landscape, or express community values, and for these reasons it can have the power, over time to transform the image of the Village. Public art helps define an entire community’s identity and reveal the unique character of a specific neighborhood. Review these representative examples of

Any individual who is requesting a building permit for the construction or remodeling of a commercial property whose total improvement or construction value is over $250,000, excluding land acquisition, will pay a one time fee of 1% of said construction value into the trust fund; or any individual who is requesting a building permit for the construction of two or more residential units valued over $250, 000 in aggregate or a single family estate home valued at $750,000 in aggregate, excluding land acquisition, will pay a one time fee of 1% of said construction value into the trust fund. The applicant has two options of paying the Art in Public Places fee: Option 1 Pay the 1% fee into the trust fund Option 2 Provide art in lieu of the fee valued at 1.25% on-site, subject to the Art in Public Places Advisory Board approval For additional information or to request a copy of the Art in Public Places ordinance, please contact the Planning & Zoning Dept. or call 305-259-1271.