Business Tax Receipt
What is a Local Business Tax Receipt?
According to Florida Statute 205.022, "Local Business Tax Receipt" 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.
Who is required to have a Local Business Tax Receipt?
All businesses in the Town require a Cutler Bay Local Business Tax Receipt prior to obtaining an Local Business Tax Receipt from Miami-Dade County. A separate Local Business Tax Receipt is required for each individual holding a State issued professional Receipt. For example, if three physicians practice out of one office, each physician is required to have their own Local Business Tax Receipt, in addition to the administrative office Receipt. Other examples include, but are not limited to, Real Estate Brokers and Sales Agents, Attorneys and Beauty Salon Stylists.
How much does a Local Business Tax Receipt cost?
The Receipt tax (fee) varies depending upon the type of business or profession.
How long is a Local Business Tax Receipt valid?
Receipts are valid for each fiscal year beginning on October 1 and expiring on September 30. In August, courtesy renewal notices are mailed to each registered business and the appropriate Receipt tax must be paid before October 1. Failure to renew in a timely manner may result in late fees. If a business does not receive a renewal, it remains the responsibility of the business owner to ensure that the Receipt is renewed prior to October 1.
May I operate a business from my home?
Certain home-based businesses are allowed in the Town of Cutler Bay. For requirements, please contact the Zoning Department.
Home Office Procedures for residential zones
What do I do if I move my business location or I cease operation of the business?
Upon written request and presentation of the original Receipt, any Receipt may be transferred from one location to another location (within Town limits) upon payment of a transfer fee of up to ten (10%) percent of the annual Receipt tax, but not less than three dollars ($3.00) and upon verification that such use is permitted by the Town's land development regulations at the new location. If your business should cease operation, please inform the Town with a written statement.
What documents must I provide in order to obtain a Local Business Tax Receipt?
- Certificate of Use and/or Certificate of Occupancy (issued through the Building Department)
- Local Business Tax Receipt application original and notarized
Proof of State of Florida Registration Examples: Articles of Incorporation or Fictitious name
(For more information visit www.sunbiz.org)
- Federal Identification Number/Employee Identification number
- Lease agreement, if applicable
Once obtained, the Local Business Tax Receipts and the Certificates 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 Town.
•Home Local Business Affidavit
•Business Licensing Information
•Local Business Tax Receipt Application
•Coin-Operated Machine Application
•Application for Certificate of Use for Liquor/Beer and/or Wine
For more information regarding Local Business Tax Receipts, please contact the Debra Bernard, Finance Clerk.