Who Needs to File Business Taxes?

Any person, firm, association, or corporation maintaining a business location or branch office within the City limits for the privilege of engaging in or managing a business, profession, or occupation, within the City.

Any person who utilizes a residential unit to conduct a home business, profession, or occupation.

An application is required for each separate classification at the same business.

What Do I Need to File in Order to Conduct Business in Aventura?

Contact the Community Development Department for general requirements and additional requirements for certain occupations. Download an Business Tax Receipt Packet for Retail Businesses. Home Businesses have different requirements. Download the Home Business Tax Packet.

Some Requirements Include:

Certificate of Use and Occupancy (Excludes Home)

Declaration of Use (Excludes Home)

Legal Description of the property (Excludes Home)

Federal Employer Identification Number or Social Security Number

Proof of current Fictitious Name Registration from the State Division of Corporations, 850-487-6058 or www.sunbiz.org

Proof of Articles of Incorporation, 850-245-6052 or www.sunbiz.org

For more information see Application Instructions.

Other Requirements May Include:

Professions regulated by the Department of Business and Professional Regulation must submit an active state license, 850-487-1395.

Retail and Wholesale merchants must complete an Affidavit of Merchants Inventory disclosing the average value of inventory.

Restaurant owners must submit a current State License through the Department of Business and Professional Regulation 305-470-5680.

State License is required for professionals.

How often do I have to file Local Business Tax?

Local Business Taxes are filed for every year beginning October 1 and expiring on September 30 of the following year. Business Taxes not filed by October 1 of each year become delinquent and are subject to a delinquent penalty.

What is the Penalty for Operating without Filing?

The penalty for operating without a current Local Business Tax starts at $250 and can escalate to imprisonment and closure of business.

Do I Still Need to File Anything with Miami-Dade?

Miami-Dade County has its own tax requirements. For more information, contact:

Miami-Dade County Business Tax
140 West Flagler St., Room 1407
Miami, FL 33130
305-270-4949