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1. How long is a local business tax receipts valid?

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.

2. How much does a local business tax receipt cost?

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.

3. May I operate a business from my home?

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

4. What documents must I provide to obtain a business tax receipt?

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.   

Business Tax Receipts Application Instructions

5. What if I move my business location or cease operation?

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.

6. What is a local business tax receipt or license?

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.

7. Who is required to obtain a local business tax receipt?

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.