§ 8A-175. Term of local business tax receipt taxes and transfer.  


Latest version.
  • (1)

    No local business tax receipt shall be issued for more than one (1) year, and all receipts expire on September 30 of each year; and it shall be the responsibility of each receiptholder to obtain a renewal of his local business tax receipt on or before October first of each year as long as such business, service, occupation or profession is performed in Miami-Dade County. The mailing of renewal applications by the Tax Collector is a courtesy reminder. Failure to receive the renewal application shall not constitute a valid reason for not renewing the local business tax receipt.

    (2)

    Any business local business tax receipt may be transferred to a new owner, when there is a bona fide sale of the business, upon payment of a transfer fee of up to ten (10) percent of the annual local business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00) and presentation of evidence of the sale and the original receipt.

    (3)

    Upon written request and presentation of the original receipt, any receipt may be transferred from one (1) location to another location in the same County upon payment of a transfer fee of up to ten (10) percent of the annual local business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00).

    (4)

    Upon presentation of the original receipt by the receiptholder and any documentary evidence the Tax Collector requires, a change of business name may be established upon payment of a fee of up to ten (10) percent of the annual local business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00).

    (5)

    It shall be the duty of every person taking over or purchasing an existing business which is required to be receipted under this article to notify the Tax Collector of the County within thirty (30) days, and upon failure to do so the person shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined not more than one hundred dollars ($100.00) or confined in the County Jail for not more than six (6) months, or both, in the discretion of the court.

(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 93-80, § 3, 7-29-93; Ord. No. 06-191, § 1, 12-19-06)