# Verification record — `us/fl/miami-dade/tc/local-business-tax-receipt` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../../../practices/manual-source-review-v1.md) 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:** , 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:** , 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:** , 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:** , 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*, , 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](../../../../../../../spec/proposals/0021-municipal-county-jurisdictions.md) (`jurisdiction.locality`, accepted 2026-07-06, GOV-667), and the first to use the `us/fl/miami-dade//` `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.