Registry entry

Miami-Dade County Local Business Tax Receipt Application

First-time application for a Miami-Dade County Local Business Tax Receipt (formerly known as an occupational license), the county-level authorization required, under Florida Statute 205.0535 and Miami-Dade County Code ch. 8A, for a business, profession, or occupation operated within Miami-Dade County. A local business tax receipt is required for each place of business and for each separate local business tax classification at the same location; it is issued for a one-year period running October 1 through September 30. A business located within an incorporated municipality must also obtain that municipality's own city business tax receipt in addition to this County receipt, and a business located in unincorporated Miami-Dade County must separately obtain a Certificate of Use and Occupancy from the Planning & Zoning Division. This document models the field set common to both the BTExpress online first-time application and the printable paper application submitted by mail or in person; it pairs with the Florida Sunbiz formation schemas (us/fl/doc/llc-formation, us/fl/doc/annual-report) in the agent story of forming a business entity at the state level and then obtaining the county tax receipt to operate it. Out of scope: the annual renewal of an existing receipt (a separate BTExpress flow), the Certificate of Use and Occupancy application itself (a separate Planning & Zoning process), any city-level business tax receipt, the nonprofit/disability/senior/veteran fee-exemption applications (separate forms, see VERIFICATION.md), and the home-based business tax receipt's additional home-occupation requirements.

Registry entry

us/fl/miami-dade/tc/local-business-tax-receipt

Jurisdiction
United States · Florida (subnational)
Version
1.0.0
Verification
draft
Authority
Miami-Dade County Office of the Tax Collector, Local Business Tax Section

Authoritative source Local Business Tax Receipt Application Form (mdctaxcollector.gov/storage/forms/lbt/local-business-tax-receipt-application.pdf); Requirements page (mdctaxcollector.gov/requirements); Local Business Tax Categories page; Exemptions page

Machine access

Schema document
registry/us/fl/miami-dade/tc/local-business-tax-receipt/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/us/fl/miami-dade/tc/local-business-tax-receipt/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

34 fields across 3 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Business information

  • businessName string required

    The name under which the business operates, as it should appear on the receipt.

    length: 1–200
  • usesFictitiousOrDbaName boolean required

    Applicants not using their full legal name must present proof of their fictitious name registration (a current Certificate of Registration from the Florida Department of State, see sunbiz.org).

  • businessAddressLine1 string required

    The physical address of the place of business, within Miami-Dade County.

    length: 1–120
  • businessAddressCity string required

    Business address — city

    length: 1–80
  • businessAddressState enum required

    Fixed to Florida: the place of business named on this receipt must be located in Miami-Dade County, Florida.

    enum: FL
  • businessAddressZipCode string required

    5-digit or ZIP+4 U.S. format, e.g. 33128 or 33128-1234.

    pattern
  • businessPhone string required

    Business phone number

    pattern
  • locationDescription enum required

    office = a professional/administrative office; store = a retail storefront; warehouse = a warehouse/industrial location; home_office = a home-based business (see the separate home-based business tax receipt requirements for additional rules, out of scope here).

    enum: office | store | warehouse | home_office
  • ownerOrCorporationName string required

    The name of the individual owner, or of the corporation/LLC (including its President), applying for the receipt.

    length: 1–200classification: pii
  • isCorporationOrLLC boolean required

    A copy of the certificate of registration/current Certificate of Status of the corporation or LLC must be submitted (see sunbiz.org) when the applicant is a registered entity rather than an individual.

  • mailingAddressLine1 string required

    Mailing / Owner's address — street address

    length: 1–120classification: pii
  • mailingAddressCity string required

    Mailing / Owner's address — city

    length: 1–80classification: pii
  • mailingAddressState string required

    Two-letter USPS state abbreviation; not restricted to Florida, since the owner's mailing address may be out of state.

    patternclassification: pii
  • mailingAddressZipCode string required

    Mailing / Owner's address — ZIP code

    patternclassification: pii
  • mailingPhone string required

    Mailing / Owner's phone number

    patternclassification: pii
  • identificationNumberType enum required

    A local business tax receipt may not be issued unless a federal employer identification number or Social Security number is obtained from the person to be taxed (Fla. Stat. 205.0535). Social Security numbers are used solely for this compliance purpose and are protected from public disclosure under Florida confidentiality law, unlike the rest of the application, which becomes part of the public record.

    enum: federal_employer_id | social_security_number
  • federalEmployerId string optional

    Federal Employer Identification Number (EIN)

    pattern
  • socialSecurityNumber string optional

    Protected from public disclosure under Florida confidentiality law even though the rest of this application becomes part of the public record.

    patternclassification: sensitive-pii
  • businessStartDate date required

    Business start date

  • emailAddress string required

    E-mail address

    length: 3–254classification: pii

Nature of business and survey

  • natureOfBusinessDescription string required

    A description of the business activity conducted, used together with the NAICS code and the classification-basis counts below to determine the applicable local business tax classification and fee.

    length: 1–300
  • maxEmployees integer optional

    Fill in whichever of the four classification-basis counts on this form applies to the business's local business tax classification; the others are left blank.

    range: 0–∞
  • maxMachinesOrEquipment integer optional

    Maximum number of machines / equipment

    range: 0–∞
  • maxSeats integer optional

    Maximum number of seats

    range: 0–∞
  • maxRoomsOrApartments integer optional

    Maximum number of rooms / apartments

    range: 0–∞
  • naicsCode string required

    The business's North American Industry Classification System code (see www.census.gov/naics).

    pattern
  • isStateOrCountyRegulated boolean required

    If the business is regulated by a State or County agency, a copy of an active license must be presented (view category-specific requirements at the Tax Collector's Local Business Tax Categories page).

  • realEstateAccountNumber string optional

    If applicable, the Miami-Dade County real estate (folio) account number for the business's property.

    length: 0–40
  • tangiblePersonalPropertyAccountNumber string optional

    If applicable, the Miami-Dade County tangible personal property tax account number associated with the business's property.

    length: 0–40

Identification

  • applicantName string required

    Please print.

    length: 1–160classification: pii
  • applicantTitle string required

    Applicant's title

    length: 1–120
  • applicantSignatureName string required

    Typing the name in the signature field is sufficient when applying online via BTExpress.

    length: 1–160classification: pii
  • driverLicenseNumber string required

    Driver's License Number

    length: 1–40classification: sensitive-pii
  • driverLicenseState string required

    Two-letter USPS state abbreviation, or country subdivision if the license was not issued by a U.S. state.

    length: 0–40classification: pii

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and flow, records a mock-data test run of the field set, and states the current verification claim honestly.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-06

The document was derived directly from the live official sources below (via Internet Archive Wayback Machine snapshots — see "Access note" below), but the full field-by-field comparison the practice requires against an actual screen-by-screen run of the BTExpress online first-time application interview has not yet been independently performed. It therefore remains draft, not verified.

Access note: direct fetch blocked, Wayback Machine used

Both WebFetch and a direct curl (with a browser User-Agent) against mdctaxcollector.gov returned HTTP 403 Forbidden from this authoring environment for every URL tried (the service page, the requirements page, and the application PDF). This is the same class of gov-site access gap logged before for passports.gov.au/dfat.gov.au (see the repo's Wayback-workaround convention). All sources below were instead retrieved as direct, unsummarized content from Internet Archive Wayback Machine snapshots (web.archive.org, fetched via curl with the id_ no-toolbar modifier so the raw page/PDF bytes are returned, not a wrapped viewer), each within the timestamp cited per source. This is a read of the actual page/PDF content at that snapshot date, not an AI-summarized version of it.

Sources examined

  • Document (id, version): us/fl/miami-dade/tc/local-business-tax-receipt / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Miami-Dade County Office of the Tax Collector, Local Business Tax Section
  • Local Business Tax Receipt service page: https://mdctaxcollector.gov/services/local-business-tax-receipt, Wayback snapshot 20260103190712 (2026-01-03) — application methods (BTExpress online for first-time applicants, or the printed application by mail/in person), the one-place-of-business/one-classification-per-receipt rule, the Oct 1 – Sept 30 receipt year, the municipality-also-needs-a-city-receipt rule, the prominent-display requirement, and the transferability rule, all transcribed from the page's own prose.
  • Requirements page: https://mdctaxcollector.gov/requirements, Wayback snapshot 20260417145123 (2026-04-17) — the "have this information ready" checklist (real estate/tangible account numbers, fictitious-name/corporate proof, NAICS code, FEIN/Tax ID/SSN), the unincorporated-area Certificate of Use and Occupancy requirement, and the home-based-business pointer.
  • Local Business Tax Categories page: https://mdctaxcollector.gov/services/local-business-tax-categories, Wayback snapshot 20260508081934 (2026-05-08) — confirms the tax is assessed by business type, incorporated/unincorporated location, and employees/seats/units/square-footage-type characteristics, with per-category detail split across six alphabetical-range sub-pages (A-B through S-Z) rather than one flat fee table — this is why localBusinessTaxFeePayment (documents[]) carries no amount member (§9.1 permits an amount-less payment entry; see the de/gewerbeamt/business-registration precedent for a fee set by a source other than the form itself).
  • Exemptions page: https://mdctaxcollector.gov/business-exemptions, Wayback snapshot 20260417161100 (2026-04-17) — confirms the nonprofit/disability-or-senior/veteran-or-military-spouse/public-assistance fee exemptions are separate application pathways, out of scope for this base application schema.
  • Application PDF: Local Business Tax receipt application, https://mdctaxcollector.gov/storage/forms/lbt/local-business-tax-receipt-application.pdf, Wayback snapshot 20250519083714 (2025-05-19) — downloaded directly (curl, HTTP 200 from the Wayback replay). Parsed with the repo's usual zlib-inflate-stream + parenthesized-Tj/TJ extraction convention (node:zlib inflateSync over each stream/endstream block, then regex over (...)Tj and [...]TJ operators). Recovered text is legible and supplied the verbatim §1a–§4 field layout, the numbered instruction notes, and the Social Security Number confidentiality/public-records statement (citing Fla. Stat. 205.0535).
  • Retrieved / reviewed: 2026-07-06
  • Reviewer: GovSchema Engineering (Standards Engineer) — initial authoring source-review

Not a time-versioned (edition) form

A first-time Local Business Tax Receipt application is a one-time filing made once per place of business/classification (the annual Oct 1 – Sept 30 period is a renewal-time concept, applying to an already-issued receipt, not to this first-time application) — applying the GSP-0005 §2 coexistence test, there is no scenario where two editions of this data model need to coexist for the same applicant. This document is therefore authored at the plain (non-edition) registry path, registry/us/fl/miami-dade/tc/local-business-tax-receipt/1.0.0/.

First use of the GSP-0021 locality layer

This is the first document authored against GSP-0021 (jurisdiction.locality, accepted 2026-07-06, GOV-667), and the first to use the us/fl/miami-dade/<authority>/<process> id path layer. jurisdiction carries locality: { "name": "Miami-Dade County", "slug": "miami-dade" } and level: "municipal", and the id's locality segment (miami-dade) equals locality.slug, per §5.4/§13 rule 2. The authority slug tc (Tax Collector) was set by GOV-687's issue description ("Author us/fl/miami-dade/tc/local-business-tax-receipt (Tax Collector)"); this is the convention to reuse for any other Miami-Dade Tax Collector schema (e.g. a future homestead-exemption or marriage-license schema uses a different authority slug for its own office, per GOV-664 plan §4/§6).

What was confirmed against the source

  • Application channels and receipt mechanics. BTExpress online system for first-time applicants, or the printed application by mail/in person to 200 NW 2nd Ave, Miami, FL 33128; one receipt per place of business and per separate local business tax classification at the same location; Oct 1 – Sept 30 receipt year; municipality-located businesses also need a city receipt; unincorporated-area businesses also need a Certificate of Use and Occupancy from Planning & Zoning — all transcribed from the service page and Requirements page.
  • Business information (§1a-g / businessName through emailAddress). The business name/fictitious name/DBA field, the fictitious-name and corporate-registration proof notes (1a, 1c), the business and mailing/owner address blocks with phone numbers, the location-description checkboxes (Office/Store/Warehouse/Home Office), the FEIN-or-SSN identification block and its Fla. Stat. 205.0535 citation and confidentiality note (1e), the business start date, and the e-mail address — all transcribed from the application PDF's §1 block.
  • Nature of business and survey (§2-3 / natureOfBusinessDescription through naicsCode). The nature-of-business description, the four classification-basis counts (employees, machines/equipment, seats, rooms/apartments), the NAICS-code request citing census.gov/naics, and the State/County-regulated-business active-license note — transcribed from the application PDF's §2-3 block.
  • Identification (§4 / applicantName through driverLicenseState). The applicant name/title/signature fields and the driver's license number and state fields — transcribed from the application PDF's §4 block.
  • Requirements-page-only fields. realEstateAccountNumber and tangiblePersonalPropertyAccountNumber appear only in the Requirements page's "have this ready" checklist, not on the application PDF itself; both are modeled as optional since the Requirements page states them as "if applicable."
  • Fee. Confirmed the fee is classification/count/location-dependent (via the Local Business Tax Categories page and the Tax Collector's own Fee Calculator tool, not a single published table), so localBusinessTaxFeePayment is authored without an amount member, following the de/gewerbeamt/business-registration precedent for a source-set, non-form-published fee.

Mock-data test run

Two representative filings were authored and checked field-by-field against every type/required/requiredWhen/validation constraint in schema.json with a small one-off Node script (node:fs/inline require, no committed dependency):

``json { "businessName": "Sawgrass Creative Studio LLC", "usesFictitiousOrDbaName": false, "businessAddressLine1": "1401 NW 17th Ave", "businessAddressCity": "Miami", "businessAddressState": "FL", "businessAddressZipCode": "33125", "businessPhone": "(305) 555-0142", "locationDescription": "office", "ownerOrCorporationName": "Sawgrass Creative Studio LLC", "isCorporationOrLLC": true, "mailingAddressLine1": "1401 NW 17th Ave", "mailingAddressCity": "Miami", "mailingAddressState": "FL", "mailingAddressZipCode": "33125", "mailingPhone": "(305) 555-0142", "identificationNumberType": "federal_employer_id", "federalEmployerId": "59-1234567", "businessStartDate": "2026-08-01", "emailAddress": "denise@sawgrasscreative.example", "natureOfBusinessDescription": "Graphic design and branding studio", "maxEmployees": 4, "naicsCode": "541430", "isStateOrCountyRegulated": false, "applicantName": "Denise M. Alvarez", "applicantTitle": "Managing Member", "applicantSignatureName": "Denise M. Alvarez", "driverLicenseNumber": "A123456789012", "driverLicenseState": "FL" } ``

This models an LLC using its own EIN, a non-fictitious business name, an office location, and no state/county regulatory license. A second scenario was run over the same base data with ownerOrCorporationName changed to an individual, isCorporationOrLLC: false, usesFictitiousOrDbaName: true, identificationNumberType: "social_security_number" (with socialSecurityNumber supplied and federalEmployerId omitted), and locationDescription: "home_office". Both scenarios exercise every requiredWhen branch (federalEmployerId/socialSecurityNumber on identificationNumberType):

`` PASS — mock LLC filing (EIN, office, no fictitious name) satisfies all field-level constraints. PASS — mock individual filing (SSN, home office, fictitious/DBA name) satisfies all field-level constraints. ``

Both registry validators were run against the schema document itself (not the mock data) and pass:

``` $ node tools/validate.mjs registry/us/fl/miami-dade/tc/local-business-tax-receipt/1.0.0/schema.json ok registry/us/fl/miami-dade/tc/local-business-tax-receipt/1.0.0/schema.json

$ cd tools && node validate-ajv.mjs ../registry/us/fl/miami-dade/tc/local-business-tax-receipt/1.0.0/schema.json ok registry/us/fl/miami-dade/tc/local-business-tax-receipt/1.0.0/schema.json [v0.3] ```

What is NOT yet independently verified

  • The live BTExpress online first-time application's actual screen-by-screen flow (question order, exact on-screen wording, dynamic branching) was not directly observed; this document is sourced from the service/requirements prose and the paper PDF form, which the source states cover the same underlying data for both channels.
  • mdctaxcollector.gov could not be reached directly from this authoring environment (HTTP 403 on every direct/WebFetch attempt); all content was read from Wayback Machine snapshots instead. A future re-verification pass should retry direct access, since a 403 from an automated tool does not necessarily mean the live page has changed.
  • Constraint patterns (phone/ZIP/EIN/SSN formats, string length maximums) are reasonable encodings consistent with the sourced field descriptions, not citations of a published Tax Collector field-length validation rule.
  • The exact local business tax fee is not modeled as a fixed amount (§9.1 permits this); it depends on the business's classification and count-basis and is only available in full via the Tax Collector's Fee Calculator or the six alphabetical Local Business Tax Categories sub-pages, which were not individually enumerated here.
  • Downstream/related processes — the annual renewal, the separate Certificate of Use and Occupancy application, any city-level business tax receipt, the fee-exemption applications (nonprofit, disability/senior, veteran/military-spouse/public-assistance), and the home-based business tax receipt's additional home-occupation rules — are all out of scope; this document covers the first-time County application only.

Path to a verified claim (next step)

To advance this document to status: verified, a reviewer applies manual-source-review-v1 (Procedure step 2 field-by-field comparison, step 3 flow comparison) against an observed run of the live BTExpress online first-time application (not just the service/requirements prose and the paper form) and the then-current paper form, confirms the sources are still authoritative (retrying direct mdctaxcollector.gov access rather than only Wayback snapshots), resolves any newly discovered discrepancy by shipping a new schema version (immutability — VERSIONING §3, practice Procedure step 5), and records the outcome here plus sets status: verified with a current verification.lastVerifiedAt/nextReviewBy. This v1.0.0 record stays as the authoring provenance.

Re-verification

Per the practice's Cadence, nextReviewBy is set to 2027-01-06 (6 months). Re-check the source on or before that date, on any source.url change, or when the Tax Collector publishes a new revision of the Local Business Tax receipt application form.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Miami-Dade County Office of the Tax Collector, Local Business Tax Section or any government. The authoritative source is always the live government form and its official instructions.