Effective October 1, 2001, every person engaged in the following businesses shall
pay a local business tax as provided for in the schedule of taxes, Section 8A-223.1: Taxicab Passenger Service Company, Non Emergency Medical Transportation, Passenger
Motor Carrier, Special Transportation Service, Limousine Service, and/or any other
passenger transportation service regulated by the Miami-Dade County Consumer Services
Department. Notwithstanding the foregoing, no local business tax receipt shall be
required from a holder of a For-Hire Taxicab License.