Miami-Dade County Local Business Tax Receipt (LBT): Miami restaurant guide

Miami-Dade County Tax Collector

What it is

Countywide business tax receipt required in addition to the city BTR for businesses located in a municipality. Restaurants are taxed in the 'Eating Establishment' category by seat count.

When a restaurant needs it

Once your city receipt is in hand and before opening.

How to apply

Complete the Cuba-business attestation at consenthub.mdctaxcollector.gov, then apply on BTExpress or with the printed application by mail or in person.

Documents you’ll need

City of Miami BTR
DBPR food service license (Tax Collector says to contact DBPR Hotels & Restaurants first)
FEIN
Seat count
Cuba attestation confirmation

Fee

Eating Establishment, business located in a city: 1–30 seats $45; 31–74 seats $90; 75–149 seats $135; 150 or more seats $180.

Processing time

Allow up to 3 business days for the attestation, then online processing.

Renewal

Annually. Expires September 30. A 10% penalty applies in October, rising monthly to 25%.

Who files

The owner or an authorized agent applies.

Good to know

Businesses in unincorporated Miami-Dade pay higher county rates. The 'city' rates above apply to City of Miami locations.

Official source

Miami-Dade Tax Collector — Local Business Tax Receipt · Eating Establishment fee table

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Last reviewed 2026-10-06. Guidance only, not legal advice.