![](media/image1.png)

Phone: (954) 356-6640

Suite 1600 Fax: (954) 356-6644

200 E. Las Olas Blvd. E-mail:
[Office.FtLauderdale@mail.doc.gov](mailto:Office.Miami@mail.doc.gov)

Ft. Lauderdale, Fl 33301 Website:
[www.usatrade.gov](http://www.usatrade.gov/)

**HOW TO START A BUSINESS IN MIAMI OR MIAMI-DADE COUNTY**

[How Do I Start and Import/Export Business?]{.underline}

You need an Occupational License to do business in your city and

county of residence.

If your business is to be located in the City of Miami, Dade

County Area, follow instructions under items 1) and 2) below:

1\)

CITY OF MIAMI

Apply for a certificate of Use and an occupational License at:

city of Miami

275 H.W. 2nd Street

Miami, Florida 33128

Telephone for Certificate of Use: (305) 416-1177

Telephone for Occupational License: (305) 416-1940

a\) Certificate of Use - Verify that the proposed location is

zoned for the type of business planned (before you sign

lease) - if location has not housed a similar business for

the past six months. The certificate of Use costs \$250.00

for the first 2,000 Sq.ft. of space. Each additional 1,000

sq.ft. cost \$25.00.

b\)

Occupational License - Is issued after the Certificate of

Use and costs \$125.00 for one year for an import/export

Business.

2\) [MIAMI-DADE COUNTY]{.underline}

The Dade county occupational License costs from \$45.00 up,

depending on location and type of business. You can apply at:

Miami-Dade County License Department

140 West Flagler Street, Room 1407

Miami, FL 33130

Telephone: (305) 270-4949

[Note:]{.underline} UNINCORPCRATID AREAS: For businesses located in

unincorporated municipalities other than Miami, you must obtain a

certificate of use from the City Clerk of that Municipality. For

businesses located in an unincorporated Dade County area, you

must obtain a zoning use Permit from Dade county\'s Zoning Department.

For more information, call (305) 271-1242

**[Fact Sheet-Miami and Dade County]{.underline}**

There are many factors you need to know before starting a business. The
following information will be useful to you in starting your own
business.

\*\*\*\*\*\*LOCAL REQUIREMENTS\*\*\*\*\*\*

The following are requirements for Dade County and its municipalities.
Contacts are given for Dade County and the City of Miami. For other
cities the pertinent information must be obtained from the appropriate
city zonnig and licensing departments.

**[Zoning]{.underline}**

If your business is located within the city limits, you must obtain a
[zoning permit or certificate of use and occupancy]{.underline} to
assure the business conforms with building and zoning.

City of Miami Building and Zoning Department

275 NW 2^nd^ Street.

Miami, FL. 33128

Tel: (305)416-1100

If the business is located in the unincorporated area of Dade County,
you must obtain a [Certificate of Occupancy]{.underline} from the
county.

Metro Dade Building and Zoning Department

111 NW lst Street,Suite 1010

Miami, Florida 33128

Tel: (305) 375-2639

**[OCCUPATIONAL LICENSES]{.underline}**

After receiving the zoning permit, you must acquire the appropriate
occupational license(s) that has to be renewed every year. If you are
within the limits ofa city, contact the municipal government. In Miami
contact:

City of Miami Occupational License Department

444 SW 2nd Avenue

Miami, Florida 33133

Tel:(305) 372-4690

A DADE COUNTY OCCUPATIONAL LICENSE is required to operate any business
in Dade County in addition to any required city license(s).

Dade County Occupational License Department

140 W. Flagler St. Rm. 1407

Miami, Florida 33130

Tel:(3O5) 270-4949

Renew license in September of every year.

**[DEPARTMENT OF BUSINESS REGULATIONS]{.underline}**

To obtain license to sell food to the public.

8405 NW 53^rd^ Street

Miami, FL. 33166

Tel. (305) 470-5680

HRS licensing for Day care and Schools that serve food.

Tel:(305) 377-5494

**\*\*\*\*\*II. STATE OF FLORIDA REQUIREMENTS\*\*\*\*\***

**[FICTITIOUS NAME ACT]{.underline}**

If your business uses a name other than your own, it must be registerd
under the Fictitious Name Act. Fictitious names must be registerd with
Division of Corporations, Secretary of State. For the application and
procedures to file or refile of fictitious names call:

Tel:(305) 372-7777

44 W. Flagler Street, 8th Florida

Miami, Florida 33130

or

P.O. Box 011711

Flagler Station

Miami, Florida 33101

Tel:(904) 487-6058

**[BUSINESS INCORPORATION PROCEDURES]{.underline}**

Secretary of State, Division of Corporations

P.O. Box 6327

Tallahassee, Florida 32314

Tel:(904) 488-9000

For Additional information visit **www.sunbiz.org**

**[STATE SALES TAX]{.underline}**

As of January 1,1992, the State requires the collection of a 6.5% retail
sales tax on certain items.

Contact: Florida Department of Revenue, Sales Tax Division (See
locations and telephones below).

**[STATE CORPORATION INCOME TAX]{.underline}**

Corporations doing business or domiciled in Florida, who file Federal
tax returns, are required to file a Florida State Corporation Tax
return. Contact: Florida Department of Revenue, Corporate Income Tax
Bureau(See locations and telephones below).

**[STATE INTANGIBLE TAX]{.underline}**

A tax on both business and personal intangible assets other than money
is due by June 3Oth each year.

Contact: Florida Department of Revenue, Intangible Tax Bureau (See
locations and telephones below)

Florida Department of Revenue:

1)8175 NW 12th Street, 2nd Floor

Miami, FLorida 33126

Tel:(305) 470-5001/5002

2\) Sales and Use Tax Number or Tax Exempt Number

701 SW 27th Avenue, Suite 500

Miami, Florida 33125

Tel:(305) 47O-5O0l

**[LOCAL TANGIBILE PERSONAL TAX]{.underline}**

The year following the purchase of equipment and furniture, the business
must file a Return of Tangible Personal Tax. This tax is payable
annually by April 1^st^.

Tel:(305) 375-4070

**[STATE UNEMPLOYMENT TAX]{.underline}**

This quarterly tax is assessed on businesses at the starting rate of
2.7% on the first \$7000 of wages of each employee using Form UCT-6.
Contact: Florida Department of Labor and Employment Security, Bureau of
Unemployment Tax (See location and telephone on bottom page. Tel:(305)
222-4190

**[WORKERS\' COMPENSATION]{.underline}**

You must carry compensation insurance if you have 4 or more employees (1
or more if Construction) including part-time and corporate officers.
Contact: Florida Depaitnet of Labor and Employment Security, Division of
Workers' Compensation.

Florida Department of Labor and Employment Security

Division of Workers\' Compensation,

401 NW 2nd Avenue, Rm. South-321

Miami, Florida 33128

Tel:(305)377-5385

**[STATE OCCUPATIONAL LICENSE]{.underline}**

50 professionals and occupations require State licenses or certificates
of competency. Many require special training and prior examinations. The
Florida Dept.of Professional & Occupational Regulation has jurisdiction
over 27 occupations with each having its own exam and licensing board.
The balance (some 23) are under the jurisdictions of various state
agencies.

Tel:1-800-342-7940

Florida Dept of Professional Regulations

1940 North Monroe St.

Tallahssee, Florida 32399

Tel:(904)488-2752 Assistance: 800-342-7940

\*\*\*\*\* III. FEDERAL REQUIREMENTS \*\*\*\*\*

**[EMPLOYER IDENTIFICATION NUMBER (EIN)]{.underline}**

Sole proprietors that will have employees, all partnerships and all
corporations must obtain an EIN using IRS Form SS-4. Employers are
responsible for 3 types of Federal payroll collections & payments:

1\) Income Taxes withheld from employee wages

2\) Employer/Employee Social Security Tax(FICA)

3\) Federal Unemployment Tax (FUTA)

**[EMPLOYMENT TAXES]{.underline}**

Businesses are required by law to withhold Federal Income and Social
Security (FICA) taxes from wages paid to employees and to file a
quarterly return, IRS Form 941. The combined 1994 FICA rate is 7.65%
(6.2% for social security up to a wage base of \$60,600 and 1.45% for
Medicare. The Medicare tax applies to all wages wihout limit. Thc 1994
FICA tax on self-employed income of \$400 and above is 15.3% (12.4% for
social security up to a

wage based of \$60,600 and 2.9% for Medicare applicable to all wages
without limit).

**[UNEMPLOYMENT TAXES]{.underline}**

You are also subject of the Federal Unemployment Tax(FUTA),IRS Form 940.
The rate is 6.2% of the first \$7000 of wages paid to each employee with
credit (5.4% in Florida) allowable for state unemployment taxes paid
making the effective rate 0.8%.

**[INCOME TAXES]{.underline}**

Proprieterships, partnerships, and corporations are responsible for
filing Federal Income Tax Returns. They are Form 1040 Schedule c, Form
1065, and Form 1020 of 1120S respectively.

**[SOURCES OF FEDERAL TAX INFORMATION]{.underline}**

The Internal Renevue Service (IRS) provides free publications on
business taxes:

1\) Circular E- Employer's Tax Guide (#15)

2\) Tax Guide for Small Business (#334)

**[SMALL BUSINESS TAX WORKSHOP]{.underline}**

IRS conducts a one-day workshop covering important business tax planning
and compliance procedures at least once a month in South Florida.

Internal Revenue Service:

Assistance: 1-800-829-1040

Forms & Publications:l-800-829-3676

Tax Information: 1-800-829-4477

Workshop Registration: 305-424-2439

**[IMMIGRATION REQUIREMENTS]{.underline}**

All employers are required to verify the immigration status of all new
hires on form I-9.

U.S. Immigration & Naturalization Service

7880 Biscayne Boulevard, Miami, Florida 33138

Information:(305)536-5741 and 1-800-777-7700

**[\*\*\*\*\*FURTHER SOURCES OF INFORMATION\*\*\*\*\*]{.underline}**

**BETTER BUSINESS BUREAU**

Checking suppliers, customers, registering complaints,etc.

Tel:(305 625-0307

Complaints:(305) 625-1302

**FLORIDA DEPTARTMENT OF COMMERCE**

For information on doing business in Florida call:

1-800-342-0771

**U.S. DEPARTMENT OF COMMERCE**

Assistance in domestic and foreign trade and patents.

Tel: (305)536-5267

**SMALL BUSINESS DEVELOPMENT CENTER(SBDC)**

Free counseling, training publications and workshops. The SBDC has four
locations:

[Florida International University]{.underline}

University Park MO-1,. Miami, Florida 33199

Tel: (305) 348-2272

North Campus, ACI 350, N. Miami, Florida 33181

Tel: (305)940-5790

[MDCC-EEC]{.underline} 6300 N.W. 7th Street Miami, Florida 33150

Tel: (305) 237-1901/1906

[Florida Atlantic University]{.underline}

1515 W. Commercial Blvd. Rm.124

Ft. Lauderdale, Florida 33309

Tel: (954)771-6520

**[U.S. SMALL BUSINESS ADMINISTRATION or SCORE]{.underline}**

> Free counseling, training and publications.

1320 South Dixie Highway, Suite 501

Coral Gables, Florida 33146

Tel: (305)536-5521

**[MINORITY BUSINESS DEVELOPMENT CENTER]{.underline}**

1200 NW 78th Ave., Suite 301

Miami, Florida 33126

Tel: (305)591-7355

\*\*\*\*\* V. SUGGESTED SEQUENCE FOR START-UP\*\*\*\*\*

1\) State Occupational License(if needed).

2\) Fictitious Name or Business Incorporation.

3\) Local Zoning Requirements.

4\) City Occapational Licenses (if needed).

5\) County Occupational Licenses.

6\) State Sales Tax (if needed).

7\) Federal and State Employer Identification Numbers (if needed).

S\) Workers\' Compensation Insurance (if needed).