{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "us/fl/miami-dade/tc/local-business-tax-receipt",
  "version": "1.0.0",
  "title": "Miami-Dade County Local Business Tax Receipt Application",
  "description": "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.",
  "status": "draft",
  "jurisdiction": {
    "country": "US",
    "subdivision": "US-FL",
    "locality": { "name": "Miami-Dade County", "slug": "miami-dade" },
    "level": "municipal"
  },
  "authority": {
    "name": "Miami-Dade County Office of the Tax Collector, Local Business Tax Section",
    "abbreviation": "TC",
    "url": "https://mdctaxcollector.gov/services/local-business-tax-receipt"
  },
  "process": {
    "type": "registration",
    "language": "en-US"
  },
  "source": {
    "url": "https://mdctaxcollector.gov/services/local-business-tax-receipt",
    "retrievedAt": "2026-07-06",
    "documentRef": "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"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-06",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-06",
    "notes": "Source-derived reference schema authored field-by-field from the live Miami-Dade Tax Collector 'Local Business Tax Receipt' service page, 'Requirements', 'Local Business Tax Categories', and 'Exemptions' pages, and the printable 'Local Business Tax receipt application' PDF form, all retrieved via Internet Archive Wayback Machine snapshots (mdctaxcollector.gov returns HTTP 403 to direct automated fetches; the live site itself was not reachable from this authoring environment). The application PDF's text was extracted with the repo's zlib-inflate-stream + parenthesized-Tj/TJ convention. Not a time-versioned/edition form: a first-time application is a one-time filing per place of business/classification, not filed 'for' a recurring year (the annual receipt period is a renewal-time concept, out of scope here), so it is authored at the plain (non-edition) registry path per the GSP-0005 §2 coexistence test. First document to use the GSP-0021 `jurisdiction.locality`/`us/fl/miami-dade/<authority>/<process>` id layer; authority slug 'tc' (Tax Collector) per GOV-687's scope. Status remains 'draft' pending independent re-verification against a screen-by-screen run of the live BTExpress online first-time application interview (this document is sourced from the service/requirements prose and the paper form, not an observed BTExpress session). See VERIFICATION.md."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-06"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "businessName",
      "label": "Business Name / Fictitious Name / D/B/A",
      "type": "string",
      "required": true,
      "description": "The name under which the business operates, as it should appear on the receipt.",
      "sourceRef": "Local Business Tax receipt application, §1a",
      "validation": { "minLength": 1, "maxLength": 200 }
    },
    {
      "name": "usesFictitiousOrDbaName",
      "label": "Is the business operating under a fictitious name / trade name / D/B/A rather than the applicant's full legal name?",
      "type": "boolean",
      "required": true,
      "fieldRole": "eligibility",
      "description": "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).",
      "sourceRef": "Local Business Tax receipt application, note 1a; Requirements page"
    },
    {
      "name": "businessAddressLine1",
      "label": "Business address — street address",
      "type": "string",
      "required": true,
      "description": "The physical address of the place of business, within Miami-Dade County.",
      "sourceRef": "Local Business Tax receipt application, §1b",
      "validation": { "minLength": 1, "maxLength": 120 }
    },
    {
      "name": "businessAddressCity",
      "label": "Business address — city",
      "type": "string",
      "required": true,
      "sourceRef": "Local Business Tax receipt application, §1b",
      "validation": { "minLength": 1, "maxLength": 80 }
    },
    {
      "name": "businessAddressState",
      "label": "Business address — state",
      "type": "enum",
      "required": true,
      "description": "Fixed to Florida: the place of business named on this receipt must be located in Miami-Dade County, Florida.",
      "sourceRef": "Local Business Tax receipt application, §1b",
      "validation": { "enum": ["FL"] }
    },
    {
      "name": "businessAddressZipCode",
      "label": "Business address — ZIP code",
      "type": "string",
      "required": true,
      "description": "5-digit or ZIP+4 U.S. format, e.g. 33128 or 33128-1234.",
      "sourceRef": "Local Business Tax receipt application, §1b",
      "validation": { "pattern": "^[0-9]{5}(-[0-9]{4})?$" }
    },
    {
      "name": "businessPhone",
      "label": "Business phone number",
      "type": "string",
      "required": true,
      "sourceRef": "Local Business Tax receipt application, §1b",
      "validation": { "pattern": "^\\([0-9]{3}\\) [0-9]{3}-[0-9]{4}$" }
    },
    {
      "name": "locationDescription",
      "label": "Description of location",
      "type": "enum",
      "required": true,
      "description": "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).",
      "sourceRef": "Local Business Tax receipt application, §1b",
      "validation": { "enum": ["office", "store", "warehouse", "home_office"] }
    },
    {
      "name": "ownerOrCorporationName",
      "label": "Owner's / Corporation name (incl. President)",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The name of the individual owner, or of the corporation/LLC (including its President), applying for the receipt.",
      "sourceRef": "Local Business Tax receipt application, §1c",
      "validation": { "minLength": 1, "maxLength": 200 }
    },
    {
      "name": "isCorporationOrLLC",
      "label": "Is the applicant a corporation or LLC?",
      "type": "boolean",
      "required": true,
      "fieldRole": "eligibility",
      "description": "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.",
      "sourceRef": "Local Business Tax receipt application, note 1c"
    },
    {
      "name": "mailingAddressLine1",
      "label": "Mailing / Owner's address — street address",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Local Business Tax receipt application, §1d",
      "validation": { "minLength": 1, "maxLength": 120 }
    },
    {
      "name": "mailingAddressCity",
      "label": "Mailing / Owner's address — city",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Local Business Tax receipt application, §1d",
      "validation": { "minLength": 1, "maxLength": 80 }
    },
    {
      "name": "mailingAddressState",
      "label": "Mailing / Owner's address — state",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Two-letter USPS state abbreviation; not restricted to Florida, since the owner's mailing address may be out of state.",
      "sourceRef": "Local Business Tax receipt application, §1d",
      "validation": { "pattern": "^[A-Z]{2}$" }
    },
    {
      "name": "mailingAddressZipCode",
      "label": "Mailing / Owner's address — ZIP code",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Local Business Tax receipt application, §1d",
      "validation": { "pattern": "^[0-9]{5}(-[0-9]{4})?$" }
    },
    {
      "name": "mailingPhone",
      "label": "Mailing / Owner's phone number",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Local Business Tax receipt application, §1d",
      "validation": { "pattern": "^\\([0-9]{3}\\) [0-9]{3}-[0-9]{4}$" }
    },
    {
      "name": "identificationNumberType",
      "label": "Identification number type",
      "type": "enum",
      "required": true,
      "description": "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.",
      "sourceRef": "Local Business Tax receipt application, §1e",
      "validation": { "enum": ["federal_employer_id", "social_security_number"] }
    },
    {
      "name": "federalEmployerId",
      "label": "Federal Employer Identification Number (EIN)",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "identificationNumberType", "equals": "federal_employer_id" },
      "sourceRef": "Local Business Tax receipt application, §1e",
      "validation": { "pattern": "^[0-9]{2}-[0-9]{7}$" }
    },
    {
      "name": "socialSecurityNumber",
      "label": "Social Security Number",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "identificationNumberType", "equals": "social_security_number" },
      "classification": "sensitive-pii",
      "description": "Protected from public disclosure under Florida confidentiality law even though the rest of this application becomes part of the public record.",
      "sourceRef": "Local Business Tax receipt application, §1e",
      "validation": { "pattern": "^[0-9]{3}-[0-9]{2}-[0-9]{4}$" }
    },
    {
      "name": "businessStartDate",
      "label": "Business start date",
      "type": "date",
      "required": true,
      "sourceRef": "Local Business Tax receipt application, §1f"
    },
    {
      "name": "emailAddress",
      "label": "E-mail address",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Local Business Tax receipt application, §1g",
      "validation": { "minLength": 3, "maxLength": 254 }
    },
    {
      "name": "natureOfBusinessDescription",
      "label": "Nature of business",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Local Business Tax receipt application, §2",
      "validation": { "minLength": 1, "maxLength": 300 }
    },
    {
      "name": "maxEmployees",
      "label": "Maximum number of employees",
      "type": "integer",
      "required": false,
      "description": "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.",
      "sourceRef": "Local Business Tax receipt application, §2",
      "validation": { "minimum": 0 }
    },
    {
      "name": "maxMachinesOrEquipment",
      "label": "Maximum number of machines / equipment",
      "type": "integer",
      "required": false,
      "sourceRef": "Local Business Tax receipt application, §2",
      "validation": { "minimum": 0 }
    },
    {
      "name": "maxSeats",
      "label": "Maximum number of seats",
      "type": "integer",
      "required": false,
      "sourceRef": "Local Business Tax receipt application, §2",
      "validation": { "minimum": 0 }
    },
    {
      "name": "maxRoomsOrApartments",
      "label": "Maximum number of rooms / apartments",
      "type": "integer",
      "required": false,
      "sourceRef": "Local Business Tax receipt application, §2",
      "validation": { "minimum": 0 }
    },
    {
      "name": "naicsCode",
      "label": "NAICS code",
      "type": "string",
      "required": true,
      "description": "The business's North American Industry Classification System code (see www.census.gov/naics).",
      "sourceRef": "Local Business Tax receipt application, §3",
      "validation": { "pattern": "^[0-9]{2,6}$" }
    },
    {
      "name": "isStateOrCountyRegulated",
      "label": "Is the business regulated by a State or County agency?",
      "type": "boolean",
      "required": true,
      "fieldRole": "eligibility",
      "description": "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).",
      "sourceRef": "Local Business Tax receipt application, §2 (note)"
    },
    {
      "name": "realEstateAccountNumber",
      "label": "Real estate account number for the property",
      "type": "string",
      "required": false,
      "description": "If applicable, the Miami-Dade County real estate (folio) account number for the business's property.",
      "sourceRef": "Requirements page",
      "validation": { "maxLength": 40 }
    },
    {
      "name": "tangiblePersonalPropertyAccountNumber",
      "label": "Tangible personal property account number for the property",
      "type": "string",
      "required": false,
      "description": "If applicable, the Miami-Dade County tangible personal property tax account number associated with the business's property.",
      "sourceRef": "Requirements page",
      "validation": { "maxLength": 40 }
    },
    {
      "name": "applicantName",
      "label": "Applicant's name",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Please print.",
      "sourceRef": "Local Business Tax receipt application, §4",
      "validation": { "minLength": 1, "maxLength": 160 }
    },
    {
      "name": "applicantTitle",
      "label": "Applicant's title",
      "type": "string",
      "required": true,
      "sourceRef": "Local Business Tax receipt application, §4",
      "validation": { "minLength": 1, "maxLength": 120 }
    },
    {
      "name": "applicantSignatureName",
      "label": "Applicant's signature (typed name)",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Typing the name in the signature field is sufficient when applying online via BTExpress.",
      "sourceRef": "Local Business Tax receipt application, §4",
      "validation": { "minLength": 1, "maxLength": 160 }
    },
    {
      "name": "driverLicenseNumber",
      "label": "Driver's License Number",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "sourceRef": "Local Business Tax receipt application, §4",
      "validation": { "minLength": 1, "maxLength": 40 }
    },
    {
      "name": "driverLicenseState",
      "label": "Driver's License — State",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Two-letter USPS state abbreviation, or country subdivision if the license was not issued by a U.S. state.",
      "sourceRef": "Local Business Tax receipt application, §4",
      "validation": { "maxLength": 40 }
    }
  ],
  "documents": [
    {
      "id": "proofOfFictitiousNameRegistration",
      "label": "Proof of Fictitious Name registration",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": { "field": "usesFictitiousOrDbaName", "equals": true },
      "belongsTo": "applicant",
      "issuingAuthority": "Florida Department of State, Division of Corporations",
      "sourceRef": "Local Business Tax receipt application, note 1a; Requirements page"
    },
    {
      "id": "certificateOfStatusOrRegistration",
      "label": "Corporation/LLC Certificate of Status or certificate of registration",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": { "field": "isCorporationOrLLC", "equals": true },
      "belongsTo": "applicant",
      "issuingAuthority": "Florida Department of State, Division of Corporations",
      "sourceRef": "Local Business Tax receipt application, note 1c; Requirements page"
    },
    {
      "id": "proofOfFederalEmployerIdOrTaxId",
      "label": "Documentation showing the Federal Employer Identification Number or Tax ID Number",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": { "field": "identificationNumberType", "equals": "federal_employer_id" },
      "belongsTo": "applicant",
      "sourceRef": "Local Business Tax receipt application, note 1e"
    },
    {
      "id": "copyOfSocialSecurityCard",
      "label": "Copy of Social Security card",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": { "field": "identificationNumberType", "equals": "social_security_number" },
      "belongsTo": "applicant",
      "issuingAuthority": "U.S. Social Security Administration",
      "sourceRef": "Local Business Tax receipt application, note 1e"
    },
    {
      "id": "activeStateOrCountyLicenseCopy",
      "label": "Copy of active State or County regulatory license",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": { "field": "isStateOrCountyRegulated", "equals": true },
      "belongsTo": "applicant",
      "sourceRef": "Local Business Tax receipt application, §2 (note)"
    },
    {
      "id": "certificateOfUseAndOccupancy",
      "label": "Certificate of Use and Occupancy",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "issuingAuthority": "Miami-Dade County Planning & Zoning Division",
      "sourceRef": "Local Business Tax Receipt service page; Requirements page — required in addition to this receipt for a business located in unincorporated Miami-Dade County; not modeled as a requiredWhen gate here because that determination follows from the business address rather than from an applicant-supplied field on this document"
    },
    {
      "id": "localBusinessTaxFeePayment",
      "label": "Local business tax fee",
      "category": "payment",
      "required": true,
      "sourceRef": "Local Business Tax Categories page (fee determined by classification, employee/seat/unit count, and location — see the Tax Collector's Fee Calculator; not published as a single flat amount)"
    }
  ],
  "steps": [
    {
      "id": "business_information",
      "title": "Business information",
      "fields": [
        "businessName", "usesFictitiousOrDbaName",
        "businessAddressLine1", "businessAddressCity", "businessAddressState", "businessAddressZipCode",
        "businessPhone", "locationDescription",
        "ownerOrCorporationName", "isCorporationOrLLC",
        "mailingAddressLine1", "mailingAddressCity", "mailingAddressState", "mailingAddressZipCode", "mailingPhone",
        "identificationNumberType", "federalEmployerId", "socialSecurityNumber",
        "businessStartDate", "emailAddress"
      ],
      "next": "nature_of_business"
    },
    {
      "id": "nature_of_business",
      "title": "Nature of business and survey",
      "fields": [
        "natureOfBusinessDescription",
        "maxEmployees", "maxMachinesOrEquipment", "maxSeats", "maxRoomsOrApartments",
        "naicsCode", "isStateOrCountyRegulated",
        "realEstateAccountNumber", "tangiblePersonalPropertyAccountNumber"
      ],
      "next": "identification"
    },
    {
      "id": "identification",
      "title": "Identification",
      "fields": [
        "applicantName", "applicantTitle", "applicantSignatureName",
        "driverLicenseNumber", "driverLicenseState"
      ]
    }
  ]
}