In the state of Florida, occupational licenses are local business taxes that must be paid when operating a home-based or commercial business. The amount of tax is assessed based on the business location, classification, number of employees and square footage.
The Florida state legislature changed the name of the tax from occupational license to business tax receipt in 2006. By law, the business tax receipt must be prominently displayed in the establishment, in a place where it can be easily viewed by the public or inspected by officials. Each business location needs to pay for a separate business tax receipt. Multiple types of businesses located under the same roof need separate business tax receipts in order to operate legally. The tax payment needs to be renewed annually, but it can be transferred when moving locations, changing ownership or making a business name change.
In Miami-Dade county, the lowest cost for a business tax receipt is $37.50, as of February 2015. Catering services, repair shops, day care facilities, funeral homes and pest-control services pay a base tax of $45 each year. Cable- and satellite-television franchises, with one to 10 employees, pay $1,050 for their business tax receipts. A business owner can be subject to civil penalties and actions if the assessed tax is not paid within 150 days of initial notice or a business does not obtain the required receipt.