Miami-Dade County, Florida
Occupational (and Business) Licenses

General Information

The Occupational License is a tax imposed for the privilege of doing business in the County. Anyone providing merchandise, entertainment or service directly or indirectly to the public, even through a one-person company or home-based occupation, must obtain a license to operate.

Occupational license taxes vary depending on the nature of business. The number of employees, equipment and seating capacity are a few variables that factor into the cost of the license.  A license is required for each place of business and for each separate classification at the same location. Licenses are transferable when there is a change of ownership, business location or trade name.

A personal license is not transferable to another individual. Before a County License is issued, a business must meet all conditions required. No Occupational License will be issued unless the Social Security Number or Employee Identification Number is provided by the person to be licensed.

Occupational Licenses are issued for one year beginning October 1 and expiring on September 30 of each year. Licenses not renewed by September 30 become delinquent and subject to a penalty of 10% for the month of October and an additional 5% for each month of delinquency thereafter, provided that the penalty does not exceed 25% of the occupational license tax. 

Failure to pay the tax when due will result in the following:

  1. Tax Collector’s warrant addressed to the Director of Public Safety Department commanding him to levy and sell any Real or Personal Property of the person liable (Section 8A-181 of Miami-Dade County Code).
  2. Civil citation with penalty in the amount of $100.00 plus $100.00 per day after 20 days, to a maximum of $2,000.00. This may result in a lien to your Real or Personal Property as provided by Section 8cc of the Miami- Dade County Code. The mailing of the Occupational License renewal applications is a courtesy reminder. It is the licensee’s responsibility to renew before the expiration date to avoid penalties (Sec.8A-175). and/or

  3. F.S. 205.053(3) provides for an additional penalty of up to $250.00 if your license remains unpaid for 150 days after the initial notice of tax due.

In addition to the collection of the Miami-Dade County Occupational License Tax, the Tax Collector collects the Unincorporated Municipal Tax; therefore, if a business is located in the unincorporated area, both taxes must be paid (Sec. 8A-171 and Sec.8A-224).

Certificate of Use and Occupancy

If your business is located in the unincorporated area of Miami- Dade County, you are required to obtain a Certificate of Use and Occupancy in addition to the Occupational License. For further information, please contact:

Planning & Zoning Department
Zoning Permit Section
111 N.W. 1 Street, Suite 1010
Miami, Florida. 33128
(305) 271-1242

City Licenses

If your business is located within a municipality, you are required to obtain a city license in addition to a Miami-Dade County Occupational License. Contact the respective city for information before applying for the County License.

Restricted Business License

If you plan to conduct business from your home, you must check with the Zoning Department of the City of the County where you reside.  You may not be allowed to conduct business in an area that is zoned residential.  Miami-Dade County Code 8A.178.1

After obtaining the certificate of use to operate from your home, you must obtain the County Occupational License.

State Regulated Professionals and Businesses

Professionals and businesses, such as physicians, engineers, real estate firms, mortgage brokers, restaurants, etc., must submit current State Certificates when applying for a new Occupational License. State information: (305) 377-5000.

All businesses dealing with food must have a permit from the Hotel and Restaurant Commission, State Agriculture Department or the State Health Department. State information: (305) 377-5000.

Building Contractors

To obtain a new or renewal Occupational License, a Building Contractor must submit:

  1. Current local Certificate of Competency, issued by the Office of Building Code Compliance. At 140 W. Flagler Street. #1603, (305) 271-1242.  - or -
  1. Current State Certificate, issued by the State Construction Industry Board, (904) 727-6530.

Peddlers / Street Vendors

Street vendors must continue to move and stop only when requested by a customer, and must observe 500 ft. away from schools and parks. This includes Lunch and/or Ice cream trucks and carts. No BBQ or cooking is permitted, nor the use of tables and/or chairs.   Requirements:

  1. Miami-Dade County Occupational License 305-270-4949
  2. State of Fl. Sales Tax # (305) 470-5001
  3. Health Dept Certificate (305) 470-5680
  4. Agriculture Department Certificate (Plant Industry), if potted plants are sold (305)252-4360.
  5. All mobile vendors, operating within a municipality, must have a city license in addition to the Miami-Dade County Occupational License. You must comply with city regulations at all times.

Exemptions

All permanently disabled persons physically incapable of manual labor, widows with minor dependents and persons sixty-five (65) years of age or older, residents of Miami-Dade County who use their own capital (not in excess of $1,000.00) and not more than one employee, or helper, can engage in business without being required to pay the license tax.  Proof of residency is required (Sec.8A-184).

Disabled veterans, or their unremarried spouses who are permanent resident electors of the State of Florida and show proof of their disability compensation from the Federal Government, shall receive a $50.00 exemption on any license tax due. Their businesses must be carried on mainly through their personal efforts. (Sec.8A-184).   Exempt from Occupational License are (Sec.8A-173):

  1. Religious Institutions
  2. Educational Institutions
  3. Charitable Non-Profit Institutions

Additional Information

The Occupational License 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 county.

The Occupational License office must be notified in writing regarding any changes to the following: business name or ownership, location, number of employees, equipment, machines or any other contingency.

Should you cease doing business, return the license to the Occupational License office so your name may be removed from the file.

Any business that sells or deals in alcohol / tobacco must obtain a certificate from the Division of Alcoholic Beverages and Tobacco at (305) 470-4360.

Commercial establishments must call the Solid Waste Dept. at (305) 594-1500 for Solid Waste Collection services.

Refer to your license number whenever you contact the Occupational License office. For further information, please contact:

Miami-Dade County Occupational License
140 West Flagler Street, Room 1407
Miami, Florida   33130
Telephone # (305) 270-4949
Fax # (305) 372-6368

- or -

South Dade Government Center
10710 SW 211 Street # 104
Miami, Florida   33189

Hours for both offices: 8:30 A.M. - 4:30 P.M. Monday through Friday (excluding holidays)

Related Information:
        Consulting Services
        Every Business Needs a Written Plan
        Setup new corporations
        Setup payroll and payroll taxes
        Small Business Services
        Sources of Business Financing
        The New Business & Professional Advisors
        Tips for Starting a New Business

© Copyright 2000 Raymond S. Kulzick. All rights reserved. 000907.

This publication provides business, financial planning, and/or tax information to our clients. All material is for general information only and should not be acted upon without seeking appropriate professional assistance.

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Copyright © 2000 Kulzick Associates, PA - Last modified: September 13, 2008