Business Tax Receipt
All businesses in the Town of Cutler Bay require a Cutler Bay Local Business Tax Receipt in order to operate, along with a Local Business Tax Receipt from Miami-Dade County. A separate Local Business Tax Receipt is required for each individual holding a State issued professional license.
Local Business Tax Receipts and the Certificates of Use must be displayed conspicuously at the place of business and in such a manner as to be open to the view of the public and subject to inspection by all duly authorized officers of the Town.
If you own or are considering opening a business in Cutler Bay, expand each question below to learn more about the business tax requirements to operate your business in Cutler Bay.
According to Florida Statute 205.022, "Local Business Tax Receipt" means the method by which a local governing authority grants the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction.
All businesses in the Town require a Cutler Bay Local Business Tax Receipt prior to obtaining a Local Business Tax Receipt from Miami-Dade County. A separate Local Business Tax Receipt is required for each individual holding a State issued professional Receipt. For example, if three physicians practice out of one office, each physician is required to have their own Local Business Tax Receipt, in addition to the administrative office Receipt. Other examples include, but are not limited to, Real Estate Brokers and Sales Agents, Attorneys and Beauty Salon Stylists.
The Receipt tax (fee) varies depending upon the type of business or profession. Click here to view a list of fee per business.
Certain home-based businesses are allowed in the Town of Cutler Bay. The Zoning department must approve your home-based business prior to you obtaining a business tax receipt.
Email planninginfo@cutlerbay-fl.gov for additional information.
In order to obtain a Certificate of Use and Business Tax Receipt, check out the steps below to learn about how to do so and the order you should follow:
- The first step of the process is to complete the Use Request Form and Miami Dade County Approval of Municipal Application for Certificate of Use form and e-mail to planninginfo@cutlerbay-fl.gov for approval by the Planning and Zoning Division.
- After approval from Planning and Zoning, your next step will be to use the approved documents to apply for Miami-Dade County Approval of Municipal Application for Certificate of Use. You must first create an account with Miami Dade County and upload your form www.miamidade.gov/apps/rer/epsportal. Detailed instructions can be found here or call (786) 315-2800 (not required for home-based businesses).
- Next you should complete, sign, and collect the following documents:
- Complete Cutler Bay Certificate of Use Application form and payment of $35 fee (may be submitted by check or money order made payable to "Town of Cutler Bay).
- Complete Cutler Bay Local Business Tax Receipt Application. Fee depends on business type—click here to view the business tax fee schedule.
- Complete Miami-Dade County Local Business Tax Receipt on their website or call (305) 279-4949.
- State of Florida Business Registration Documents this can be filed as Articles of Incorporation, LLC registration, or Fictitious Name. Available through www.sunbiz.org.
- Federal Tax ID Number or EIN obtained from the Internal Revenue Service website or calling 1 (800) 829-4933.
- State/Trade License, if applicable.
- Miami Dade Fire Permit, apply for a Fire Permit or call (786) 331-4800 (not required for home-based businesses).
- Lease Agreement including signatures of the landlord and tenant. Home-Based Businesses must have property owner approval if the applicant is a tenant.
- Parking Plan/Site Plan indicating the location and number of parking spaces provided (home based businesses to provide floor plan of residence).
- Home-Based Businesses only: a)Home Occupation Affidavit; and b) Floor plan of residence indicating the location and dimensions of the home office.
- Assisted Living Facilities only: AHCA Licensing Certificate. Contact (850) 412-4304.
- Agency for Persons with disabilities for Group Homes only: Certificate of License. Contact (850) 488-4257.
- When you have all the documents above completed, please contact the Town of Cutler Bay's Finance Department at (786) 573-5512 to make an appointment to submit, make your payments and obtain your business tax receipt.
Once obtained, the Local Business Tax Receipts and the Certificates of Use must be displayed conspicuously at the place of business and in such a manner as to be open to the view of the public and subject to inspection by all duly authorized officers of the Town.
- Use Request Form: Approved by Cutler Bay;
- Certificate of Use Application: Approved by Cutler Bay, with fee payment of $35 (submitted by check or money order to made payable to "Town of Cutler Bay");
- Cutler Bay Local Business Tax Receipt Application: Fee depends on business type—click here to view the business tax fee schedule;
- Miami-Dade County Local Business Tax Receipt: Visit https://miamidade.county-taxes.com/btexpress or call (305) 279-4949;
- State of Florida Business Registration Documents: This can be filed as Articles of Incorporation, LLC registration, or Fictitious Name. Available through www.sunbiz.org;
- Federal Tax ID Number or EIN: Obtained from the Internal Revenue Service website or calling 1 (800) 829-4933;
- State/Trade License, if applicable;
- Lease Agreement: Including signatures of the landlord and tenant. Home-Based Businesses must have property owner approval if the applicant is a tenant;
- Floor Plan of Residence: Indicating the location and dimensions of the home office (can be a simple hand sketch);
- Home Occupation Affidavit.
With any questions on this process, please contact the Finance Department at (305) 234-4262.
See checklist below for documents to needed to obtain a Local Business Tax Receipt. Click here for a printable version of this checklist.
- Cutler Bay Use Request Form (approved by the Planning and Zoning Division, email planninginfo@cutlerbay-fl.gov)
- Miami-Dade County Approval of Municipal Application for Certificate of Use (www.miamidade.gov/apps/rer/epsportal. Detailed instructions can be found here or call (786) 315-2800 (not required for home-based businesses).
- Complete Cutler Bay Certificate of Use Application form and payment of $35 fee (may be submitted by check or money order made payable to "Town of Cutler Bay).
- Complete Cutler Bay Local Business Tax Receipt Application. Fee depends on business type—click here to view the business tax fee schedule.
- Complete Miami-Dade County Local Business Tax Receipt on their website or call (305) 279-4949.
- State of Florida Business Registration Documents this can be filed as Articles of Incorporation, LLC registration, or Fictitious Name. Available through www.sunbiz.org.
- Federal Tax ID Number or EIN obtained from the Internal Revenue Service website or calling 1 (800) 829-4933.
- State/Trade License, if applicable.
- Miami Dade Fire Permit, apply for a Fire Permit or call (786) 331-4800 (not required for home-based businesses).
- Lease Agreement including signatures of the landlord and tenant. Home-Based Businesses must have property owner approval if the applicant is a tenant.
- Parking Plan/Site Plan indicating the location and number of parking spaces provided (home based businesses to provide floor plan of residence).
- Home-Based Businesses only:
- Home Occupation Affidavit; and
- Floor plan of residence indicating the location and dimensions of the home office.
- Assisted Living Facilities only: AHCA Licensing Certificate. Contact (850) 412-4304.
- Agency for Persons with disabilities for Group Homes only: Certificate of License. Contact (850) 488-4257.
Receipts are valid for each fiscal year beginning on October 1 and expiring on September 30. In August, courtesy renewal notices are mailed to each registered business and the appropriate Receipt tax must be paid before October 1. Click here to pay your Business Tax renewal online.
If a business does not receive a renewal, it remains the responsibility of the business owner to ensure that the Receipt is renewed prior to October 1.
Failure to renew in a timely manner will result in late fees as outlined below:
| Payment Received On or After... | Late Fee Percent Added |
|---|---|
| October 1 | 10% surcharge |
| November 1 | 15% surcharge |
| December 1 | 20% surcharge |
| January 1 | 25% surcharge |
Upon written request and presentation of the original Receipt, any Receipt may be transferred from one location to another location (within Town limits) upon payment of a transfer fee of up to ten (10%) percent of the annual Receipt tax, but not less than three dollars ($3.00) and upon verification that such use is permitted by the Town's land development regulations at the new location. If your business should cease operation, please inform the Town with a written statement.
Supporting Documents
Certificate of Use Application (244 KB) Coin-Operated Machine Application (120 KB) Home Occupation Affidavit (99 KB) Use Request Form (169 KB) Business Tax Receipt Form 2023 (81 KB) 
