Local Business Tax Receipt — Miami-Dade County
Miami restaurants need a Miami-Dade County Local Business Tax Receipt in addition to the City of Miami receipt.
What it is. The county Local Business Tax Receipt (LBTR) — required for each place of business; businesses inside a city need BOTH a county and a city receipt.
Who issues it. Miami-Dade County — Tax Collector (County layer).
When you need it. To operate; the LBTR is valid for one year (tax year Oct 1 – Sep 30).
How to apply. Apply through the Miami-Dade Tax Collector; a valid Certificate of Use is typically required first.
Fees. Per the county LBTR schedule — see source (⟢ VERIFY).
Renewal. Annual (by Sep 30).
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- Miami-Dade Tax Collector, Local Business Tax Receipt — https://mdctaxcollector.gov/services/local-business-tax-receipt — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.