Miami - Dade County |
Code of Ordinances |
Chapter 8A. BUSINESS REGULATIONS |
Article X. LOCAL BUSINESS TAX RECEIPT IN UNINCORPORATED AREAS |
§ 8A-247.1. Schedule of taxes.
Latest version.
The maximum number of employees during any period of the taxing year shall determine the local business tax.
The amounts assessed for the Local Business Tax on trades, occupations, professions and businesses are hereby fixed as follows:
Type of Business
Tax
Administrative office/Operation center 30.00 + 3.00 for each additional employee from 11 to 99,999 Adult day care 30.00 + 3.00 for each additional employee from 11 to 99,999 Advertising space rental 30.00 + 3.00 for each additional space from 2 to 99,999 Amusement facility/devices (non-coin) 25.00 for one unit 25.00 + 15.00 for each additional unit from 2 to 30 460.00 + 6.00 for each additional unit from 31 to 99,999 Apartments not taxable apartments from 1 to 4 40.00 apartments from 5 to 10 40.00 + 2.00 for each additional apartment from 11 to 99,999 Assisted living facility 100.00 Attorney 40.00 Attorney branch office 30.00 + 3.00 for each additional employee from 11 to 99,999 Auctioneering service 30.00 + 3.00 for each additional employee from 11 to 99,999 Auditorium/playhouse/stadium 300.00 Auto/truck/van sales 30.00 + 3.00 for each additional employee from 11 to 99,999 Auto/truck/van service 30.00 + 3.00 for each additional employee from 11 to 99,999 Auto tag branch agency 100.00 Automated teller machine 40.00 Bail bond business 100.00 Bank/Savings/trust company 180.00 Banking facility 100.00 Barber or beauty school 30.00 + 3.00 for each additional employee from 11 to 99,999 Barber/beauty shop/service 30.00 + 3.00 for each additional employee from 11 to 99,999 Blood bank center 40.00 Body/paint/repair shop 30.00 + 3.00 for each additional employee from 11 to 99,999 Bulk merchandise vending stand 25.00 25.00 + 6.00 for each additional stand from 2 to 30 199.00 + 3.00 for each additional stand from 31 to 99,999 Cable TV franchise 700.00 Carnivals/circuses (no sponsor) 80.00 per day Carnival/circuses (sponsored) 25.00 for one unit 25.00 + 15.00 for each additional unit from 2 to 30 460.00 + 6.00 for each additional unit from 31 to 99,999 Catering business 30.00 + 3.00 for each additional employee from 11 to 99,999 Cemetery, crematories, etc. 180.00 Child day care facility 30.00 + 3.00 for each additional employee from 11 to 99,999 Cleaner/laundry/alterations 30.00 + 3.00 for each additional employee from 11 to 99,999 Clinic/medical center/dialysis 100.00 Collection/credit service 30.00 + 3.00 for each additional employee from 11 to 99,999 Commercial/Industrial/Office space 50.00 250,000 or less leasable sq. ft. 150.00 from 250,001 leasable sq. ft. and up Communication Business 180.00 Consultant 40.00 Courier drop box 25.00 per location 25.00 + 15.00 for each additional unit from 2 to 30 460.00 + 6.00 for each additional unit from 31 to 99,999 Cruise line/dinner cruise 80.00 per vessel Dancing or entertainment 180.00 Dating/escort business 100.00 Dealer in intangible personal property 100.00 Dealer in tangible personal property 30.00 + 3.00 for each additional employee from 11 to 99,999 Dental lab school 30.00 + 3.00 for each additional employee from 11 to 99,999 Dental laboratory 30.00 + 3.00 for each additional employee from 11 to 99,999 Eating establishment 30.00 seats from 1 to 30 60.00 seats from 31 to 74 90.00 seats from 75 to 149 120.00 seats from 150 to 99,999 Educational, training institutions 30.00 + 3.00 for each additional employee from 11 to 99,999 Electric plant franchise 700.00 Electrical contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 Electrolysis service 30.00 + 3.00 for each additional employee from 11 to 99,999 Employee leasing service 100.00 Farmers market 180.00 Film Industry 180.00 Finance/Investment/Holding Co. 180.00 Fitness center - membership 180.00 Fitness center - non-membership 100.00 Flea market 180.00 Food products mfg/process 30.00 + 3.00 for each additional employee from 11 to 99,999 Fortuneteller 300.00 Funeral home 30.00 + 3.00 for each additional employee from 11 to 99,999 Gas plant 700.00 General building contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 General engineering contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 General mechanical contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 Guard patrol agency 30.00 + 3.00 for each additional employee from 11 to 99,999 Hall for hire 180.00 Handwriting analyst 40.00 Health/Dental (prepaid) maintenance organization 180.00 Health testing — invasive 30.00 + 3.00 for each additional employee from 11 to 99,999 Health testing non-invasive 30.00 + 3.00 for each additional employee from 11 to 99,999 Home health care agency 100.00 Home health care provider 40.00 Hospital/emergency room 40.00 + 3.00 for each additional employee from 11 to 99,999 Hotel/motel/boarding home not taxable rooms from 1 to 4 40.00 rooms from 5 to 10 40.00 + 2.00 for each additional room from 11 to 99,999 Hypnotherapist 40.00 Ice cream vendor 40.00 Insurance adjuster 40.00 Junk dealer/junk yard 100.00 Landfill/dump 100.00 Laundry machines 30.00 + 2.00 for each additional machine from 11 to 99,999 Local exchange telecommunication co. 3,000.00 Locksmith service 30.00 + 3.00 for each additional employee from 11 to 99,999 LPG dealer/distributor and installation 180.00 LPG equipment dealer/mfg. 180.00 LPG installer 40.00 LPG tank refill 40.00 Lunch wagon/truck 40.00 Manufacturing/recycling/processing 30.00 + 3.00 for each additional employee from 11 to 99,999 Massage establishment 30.00 + 3.00 for each additional employee from 11 to 99,999 Membership organization 180.00 Merchandise vending machine 25.00 for one machine 25.00 + 6.00 for each additional machine from 2 to 30 199.00 + 3.00 for each additional machine from 31 to 99,999 Mobile home park/camp grounds 40.00 + 2.00 for each additional space from 11 to 99,999 Mortgage broker business 100.00 Movie/multi theatre 80.00 per screen Moving/storage (local) 30.00 + 3.00 for each additional employee from 11 to 99,999 Multiple service business (3+ services) 100.00 Non-vocal communication 100.00 Nursing/convalescent home 180.00 Packing/ processing (farm products) 30.00 + 3.00 for each additional employee from 11 to 99,999 Parking facility 30.00 spaces from 1 to 30 60.00 spaces from 31 to 74 90.00 spaces from 75 to 149 120.00 spaces from 150 to 99,999 Pari-Mutuel Wagering 700.00 Passenger transportation service 30.00 + 3.00 for each additional employee from 11 to 99,999 Pawnbroker 300.00 Pay telephone provider 100.00 Peddler 40.00 Permanent exhibit/admission facility 180.00 Pest control service 30.00 + 3.00 for each additional employee from 11 to 99,999 Pharmacy 30.00 + 3.00 for each additional employee from 11 to 99,999 Physical/Occupational therapy center 30.00 + 3.00 for each additional employee from 11 to 99,999 Plumbing contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 Prescription drug wholesaler 30.00 + 3.00 for each additional employee from 11 to 99,999 Private investigative agency 30.00 + 3.00 for each additional employee from 11 to 99,999 Producer/recording studio 300.00 Professionals 40.00 Professional association/Corporation/Partnership/firm 30.00 + 3.00 for each additional employee from 11 to 99,999 Professional sports team 300.00 Promoter/coordinator 180.00 Railroad 180.00 Real estate branch office 30.00 + 3.00 for each additional employee from 11 to 99,999 Real estate firm 30.00 + 3.00 for each additional employee from 11 to 99,999 Real estate school 30.00 + 3.00 for each additional employee from 11 to 99,999 Repossessing service 30.00 + 3.00 for each additional employee from 11 to 99,999 Resale of communication time 180.00 Retail of firearms 30.00 + 3.00 for each additional employee from 11 to 99,999 Retail sales 30.00 + 3.00 for each additional employee from 11 to 99,999 Satellite TV 700.00 Scrap metal processor 100.00 Security systems monitoring 100.00 Self storage 100.00 Seller of travel 30.00+ 3.00 for each additional employee from 11 to 99,999 Service/amusement machine 25.00 for one machine 25.00 + 15.00 for each additional machine from 2 to 30 460.00 + 6.00 for each additional machine from 31 to 99,999 Service Business 30.00 + 3.00 for each additional employee from 11 to 99,999 Slaughter house 30.00 + 3.00 for each additional employee from 11 to 99,999 Specialty building contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 Specialty electrical contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 Specialty engineering contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 Specialty mechanical contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 Specialty plumbing contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 Sub building contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 Sub general building contractor 30.00 + 2.00 for each additional employee from 11 to 99,999 Tattoo studio 30.00 + 3.00 for each additional employee from 11 to 99,999 Telemarketing 30.00 + 3.00 for each additional employee from 11 to 99,999 Temporary employment agency 100.00 Time share property Not taxable apartments from 1 to 4 40.00 apartments from 5 to 10 40.00 + 2.00 for each additional apartment from 11 to 99,999 Title insurance/abstract companies 100.00 Towing truck 40.00 + 2.00 for each additional truck from 11 to 99,999 Traveling junk dealer 40.00 Unclassified business 100.00 Used motor vehicle parts dealer 100.00 Veterinary clinic 40.00 Water/sewer plant 700.00
(Ord. No. 95-109, § 78, 6-20-95; Ord. No. 98-161, § 10, 11-5-98; Ord. No. 00-54, § 2, 5-9-00; Ord. No. 01-118, § 15, 7-12-01; Ord. No. 01-184, § 4, 11-6-01; Ord. No. 06-191, § 2, 12-19-06)