Miami Beach Business Tax Receipt: City, County and Resort Tax

If you plan to operate inside Miami Beach, you will likely need a business tax receipt (BTR) before you open. Owners searching for a miami beach business tax receipt or a miami beach business license often have heard that Florida has no statewide license and want to know what the local requirement actually involves. This guide walks through the sequence: the city Certificate of Use, the Miami-Dade County receipt, the city BTR itself, and the resort tax registration that applies to hotels, short-term rentals, restaurants and bars.

This article is informational only. It is not legal or tax advice. Requirements change, and your situation may call for a qualified attorney or CPA.

What the Miami Beach business tax receipt is

Florida issues no general statewide business license. The local business tax receipt is authorized under Chapter 205, Florida Statutes, and it is a tax, not a competency license. Paying it does not certify that you are qualified to do the work. It gives the city and county a record of who is operating at a given address. Not every Florida city or county levies a business tax, but the City of Miami Beach does, and a business operating in the city should plan on one.

Separately, if your work is regulated, such as contracting, cosmetology, real estate or restaurant operation, the Florida Department of Business and Professional Regulation (DBPR) licenses that profession. A BTR does not replace a DBPR license, and a DBPR license does not replace the BTR.

Materials and information you need before you start

• Your exact legal business name. If you are an LLC or corporation, have your Sunbiz document number ready (search at search.sunbiz.org).
• Your Federal Employer Identification Number (EIN), or your Social Security number if you are a sole proprietor without an EIN.
• The exact street address where you will operate, plus the lease or proof of ownership for that space.
• A written description of your business activity. Describe what you actually do, not a broad category, because the city reviews the use against zoning.
• Any DBPR license numbers, if your profession requires one.
• A Florida sales tax registration number, if you sell taxable goods or services. You register with the Florida Department of Revenue before you begin business.
• A payment method for each agency. This guide does not publish the city or county fees, so confirm the current amounts with each agency before you pay.

Step 1: Confirm your address and use with the city

Call the City of Miami Beach Finance Department business tax receipt office at 305-673-7420, or visit miamibeachfl.gov. Describe your planned location and activity and ask whether the use is permitted at that address. The city will not issue a BTR until a Certificate of Use is approved, and the Certificate of Use depends on zoning. Asking this first prevents the most expensive mistake in this process: signing a lease for a space where your use is not allowed.

Step 2: Get the Certificate of Use approved

The Certificate of Use is the gate for everything else. Submit the Certificate of Use application, which goes through the city's planning review, answer any follow-up questions from staff, and wait for written approval. Keep the approved document with your business records. Do not treat a verbal okay from a staff member as approval. If the paperwork is not approved, you cannot move to the next step.

Step 3: Obtain the Miami-Dade County receipt

The City of Miami Beach requires the Miami-Dade County receipt in addition to its own BTR. Having the county receipt does not satisfy the city requirement, and having the city BTR does not satisfy the county requirement. Contact Miami-Dade County to confirm the issuing office, the current fee, and whether the process is online or in person. Ask the city whether it needs the county receipt before it issues the city BTR.

Step 4: Apply for the City of Miami Beach BTR

Bring or upload your approved Certificate of Use, and any county receipt the city asks for, to the Finance Department. Confirm the application method, the fee, and the processing time directly with the city, because those details can change. Ask whether the city expects the receipt to be displayed at your business location. Once the BTR is issued, keep a copy on file and note the expiration or renewal date on your calendar.

Step 5: Register for resort tax if you rent rooms or serve food and drinks

Miami Beach levies a resort tax with two main components:

• 4% on transient room rents, which applies to hotels and to short-term rental stays that fall within the tax.
• 2% on food and beverages sold in restaurants, bars and nightclubs.

Resort tax registrations are made with the City of Miami Beach, not with the state. If you do both lodging and food and beverage sales, you may have obligations under both components. Ask the Finance Department how to register, which return or filing schedule applies, and how collections should be separated from your other sales tax.

Step 6: Register for Florida sales tax

If you sell taxable goods or services, register with the Florida Department of Revenue before you begin business. Use the department's registration page at floridarevenue.com. The state sales tax rate is 6%. Miami-Dade County adds a 1% surtax, for a combined rate of 7%. Confirm the rate that applies to your category of sales, and note that a sales tax registration is separate from the BTR and from the resort tax.

Step 7: Check the short-term rental rules before you list

Miami Beach has strict zoning rules for short-term rentals, and some zones do not allow them at all. A BTR or a resort tax registration does not override zoning. Before you advertise a rental, check the city's short-term rental rules on miamibeachfl.gov and confirm with the Finance Department or the planning staff that your property qualifies. If a rental listing goes live before approval, you may have to take it down and pay for the mistake.

Step 8: Calendar renewals and filings

Ask the Finance Department for the renewal schedule on your BTR, the due dates for any resort tax or sales tax returns, and the penalties for late filing. Put each date on a shared calendar and assign one person to own it. A missed filing usually costs more than the tax itself.

Common mistakes to avoid

• Opening, advertising or taking reservations before the Certificate of Use is approved.
• Assuming the Miami-Dade receipt covers the city BTR. Miami Beach requires both.
• Assuming a Florida sales tax registration also covers the resort tax. They are separate registrations.
• Searching for a statewide Florida business license. Florida issues none, so the local BTR and any DBPR license are what you need to check.
• Operating under a trade name without registering it. If you use a name other than your legal name, register a fictitious name with Sunbiz, which costs $50 to register and $50 to renew.
• Relying on verbal guidance. Get approvals, fee amounts and filing schedules in writing.

What to expect after you complete the steps

When each step is done in order, owners commonly end up with an approved Certificate of Use, a Miami-Dade receipt, a city BTR, and any resort tax and sales tax registrations that apply to their operations. The timing depends on the agency workload and the completeness of your paperwork, so the actual timeline may vary. Incomplete applications are the most common cause of delay, and a clean first submission is the best way to shorten the process. Your own results may differ based on your location, zoning and business activity.

Current status of the Chapter 205 repeal bill

As of October 2026, HB 103, a bill that would have repealed the Chapter 205 local business tax framework, died in the Senate. The local business tax remains in effect. Future legislative sessions may revisit the issue, so confirm the current law with the Finance Department before each renewal cycle.

Who to contact

• City of Miami Beach Finance Department, business tax receipt office: 305-673-7420, miamibeachfl.gov
• Miami-Dade County: confirm the county receipt office and fee directly with the county
• Florida Department of Revenue, sales tax registration: floridarevenue.com
• Florida Department of Business and Professional Regulation: for profession-specific licenses
• Florida Department of State, Division of Corporations (Sunbiz): search.sunbiz.org

For a complex setup, such as a hotel, a multi-location restaurant group or a short-term rental portfolio, speak with a qualified attorney or CPA before you sign a lease or open. This article is informational only and is not legal or tax advice.