LTC 499-2024 City Issued Business Tax Receipts (BTR) - Updated Administrative ProcessMIA MI BEACH
City of Miami Beach,
1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
OFFICE OF THE CITY MANAGER
LTC No. 499-2024
TO:
FROM:
DATE:
SUBJECT:
LETTER TO COMMISSION
Honorable Mayor Steven Meiner and Members of the City Commission
Eric Carpenter, City Manager � �
November 12, 2024
City Issued Business Tax Receipts (BTR) -Updated Administrative Process
At the September 11, 2024, City Commission meeting, the Administration was asked to evaluate the
current review process for previously expired Business Tax Receipts (BTRs) to simplify and facilitate
obtaining a BTR. To that end, the departments of Code Compliance, Economic Development, Finance,
Fire and Planning have analyzed existing processes and codified regulations within the City Code, Land
Development Regulations, and Florida Fire Prevention Code to improve the BTR renewal process.
Currently, if a BTR is expired for more than one year, a new certificate of use (CU) and Miami-Dade
County (DERM) approval are required for the issuance of a new BTR. This can be burdensome to
businesses since they must go through a lengthy process even if the business has been operating
continuously for years. For instance, there are sometimes changes in a business's personnel, including
the departure of individuals responsible for renewing a BTR annually. This can lead to BTR renewal
notices going unanswered, resulting in expired BTRs and a potential interruption in business.
To assist our business community, the Administration will be implementing the following revised
procedures for the reissuance or reactivation of expired BTRs, which eliminates the requirement for a
new CU or Miami-Dade County approval:
Reissuance of an Expired BTR (Less than One Year):
1.The Finance Department may reissue a BTR that has been expired for less than one (1) year,
provided all applicable fees are paid and the BTR account is made current. No other reviews by City
Departments or Miami-Dade County will be required.
2.The use associated with the BTR must remain unchanged. There shall be no changes to the use
including, but not limited to, hours of operation, location, and, if applicable, the occupancy content
and number of seats.
Reactivation of an Expired BTR (More than One Year):
1.BTRs that have not been renewed within one (1) year from the previous expiration are closed in the
Finance Department BTR database. However, the BTR can be reactivated, and a new CU will not
be required, if continued, uninterrupted operations can be substantiated by the Planning
Department.
2.If the Planning Department confirms that the business has been in continuous operation from the
date the BTR expired, the Finance Department may reinstate the BTR, once all applicable fees are