July 2024 Business Spotlight: Importance of a Business Tax Receipt

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THE IMPORTANCE OF A BUSINESS TAX RECEIPT: WHY YOU CANNOT AFFORD TO IGNORE IT!

As a business owner, there are many important documents you need to keep track of to ensure compliance with tax laws and regulations. One of the most critical documents is the business tax receipt (BTR).

A BTR, formerly known as an Occupational License, confirms that a business has paid its taxes in full for a specific period. The BTR serves as proof that the business has complied with its tax obligations and is up to date with its tax payments.

Maintaining a valid BTR is crucial for several reasons:

1. 1. 1. Compliance with Tax Laws – a BTR is proof that your business has met its tax obligations, which helps to ensure compliance with tax laws and regulations. Without a valid BTR, you may be subject to fines, penalties, and even audits from the tax authorities.
      2. Bank Account Opening - many banks and financial institutions require a valid BTR as part of the process for opening a business bank account. Without a valid BTR, you may not be able to open an account or may face restrictions on your business accounting activities.
      3. Government Contracts - when bidding for government contracts, a BTR is often required as part of the bidding process. This ensures that the government can verify your business compliance with tax laws and regulations before awarding the contract. 
      4. Supplier and Vendor Requirements - many suppliers and vendors require a valid BTR, before they will do business with your business, to ensure your business is financially stable and compliant with tax laws.

How to obtain a Business Tax Receipt in the City of Miami Beach?

The City of Miami Beach Finance Department provides clear steps, expectations and a thorough explanation of BTR requirements that are user friendly. A Certificate of Occupancy (CO) and Certificate of Use (CU) may be necessary prior to occupancy of any commercial, industrial, or office location. If you are doing interior remodeling or alterations that require a permit, you will need to complete the work and obtain all final inspections prior to applying for the CO and/or CU. Then the business may apply for the BTR, which is proof of payment of the business tax and is required before a business opens or starts.

CO applications are reviewed by the Building Department, CU applications are reviewed by the Planning Department, and BTR applications are reviewed by the Finance Department Customer Service Center team.  The BTR and CU application process emulates how other municipalities and counties administer their business licenses.

All businesses wishing to operate in the City of Miami Beach must first obtain a CU  

To apply for a CU online, please follow the instructions below:

1. 1. 1. Go to:  http://www.mbselfservice.com (note: application reviews may result in a request for additional information/documentation).
      2. Request a Fire Inspection via Citizen Self Service Portal (CSS) at http://www.mbselfservice.com.
      3. Once the Fire Inspection is approved, the CU will be automatically issued, and business may apply for your

To apply for a BTR please follow these instructions:

1. 1. 1. Go to the Citizen Self Service Portal (CSS) at:  http://www.mbselfservice.com
      2. The following is required for a BTR application to be reviewed:
         • Valid CU
         • Florida Department of Environmental Resources Management (DERM)* approval
         • Valid Lease/Recorded Warranty Deed
         • Articles of Incorporation
         • Federal Identification Number (FEIN)
         • Fictitious Name (if applicable)
         • Additional documentation may be required based on business type.
           *DERM approval is required for all businesses, except professionals, home-based businesses, short-term rentals, and mobile car washes. For more information on how to apply to get a DERM inspection for your CU, click here

Applications meeting all the above requirements, upon verification, will be approved and issued a BTR immediately. All BTRs must be renewed, annual, by September 30^th of each year.

To apply online for a BTR, please visit our Citizen’s Self Service.

For an on-line directory of current Business Tax Receipts please click here.

If you would like to apply in person, but need an application click here.

Applicants with questions may contact the City of Miami Beach at 305.673.7420 or mbhelp@miamibeachfl.gov.