What is a BTR in Miami Beach?
Business Tax Receipt. It is one part of the City's business license package, alongside the Certificate of Use and Annual Fire Fee.
Miami Beach BTR informationFlorida city permit guide
Miami Beach Restaurant Permits and BTR Checklist
Opening a restaurant or taking over an existing space? Start with the state license, city approvals, county receipt, and tax accounts. Here is what to check, which agency handles it, and where to find the official requirements.
State
DBPR license and Florida sales tax account
County
Business tax receipt and municipal / DERM review
City
CU, fire review, BTR, and resort tax account
The quick answer
One restaurant. Several approval layers.
Start with the address and use of the space. New openings, remodels, ownership changes, alcohol service, mobile operations, and special equipment can each add requirements.
- DBPR food-service license and opening inspection
- City Certificate of Use, fire review, and Business Tax Receipt
- Miami-Dade County receipt and municipal use / DERM review
- Florida sales tax and Miami Beach resort tax accounts
- Alcohol, sidewalk dining, and build-out approvals when applicable
City and county are separate
Miami-Dade says businesses within municipalities need both city and county receipts, subject to applicable exemptions. Keep both in your checklist.
Miami-Dade Local Business Tax ReceiptYour permit checklist
What permits does a Miami Beach Restaurant need?
Start with the address and use of the space. New openings, remodels, ownership changes, alcohol service, mobile operations, and special equipment can each add requirements.
State
DBPR food-service license
Florida Division of Hotels and Restaurants
DBPR regulates freestanding restaurants. Its Seating license covers a fixed establishment with dine-in seats; Non-Seating covers a fixed operation without seats under its control. New licensees must pass a sanitation and safety inspection before opening. Confirm whether your application is for a new license or a change of owner.
City
Certificate of Use, fire review, and city BTR
CU = Certificate of Use / BTR = Business Tax Receipt
Miami Beach's business license package includes the CU, Annual Fire Fee, and BTR. Planning review comes before the fire inspection; after the inspection passes and the CU is issued, apply for the BTR. A restaurant CU normally does not renew annually, but changes to the approved use, location, hours, or size can require a new CU. A CU alone does not authorize opening.
County
Miami-Dade County Business Tax Receipt
Separate from the Miami Beach city receipt
The County requires a receipt for each business location and each separate tax classification. Businesses inside a municipality need both city and county receipts, subject to applicable exemptions. County receipts run from October 1 through September 30; renew by September 30 to avoid delinquency.
County review
Municipal use approval and DERM / grease review
Miami-Dade environmental review
County guidance requires municipal use review for new businesses and specified changes, including relocation, expansion, or ownership changes. Restaurant applicants should describe seating, dinnerware, and waste handling. Restaurants that generate fats, oils, and grease should check DERM's FOG operating permit requirements. Confirm the reviews and equipment needed for your address and operation.
State tax
Florida sales and use tax registration
DR-1 application / DR-11 Certificate of Registration
Register each location with Florida DOR to collect, report, and pay sales tax. Display the DR-11 certificate at the business. The DR-13 Annual Resale Certificate is a different document for qualifying purchases for resale. Follow the reporting frequency assigned to your account; tax filings are separate from license renewals.
City tax
Miami Beach restaurant resort tax
A separate city tax account and filing obligation
Miami Beach requires restaurants selling food and beverages to register and remit resort tax. The City lists a 2% tax on food, beverage, and alcoholic beverage sales in restaurants, bars, and nightclubs. This is separate from Florida sales tax. Check the City's rules and your account's filing instructions rather than treating BTR renewal as tax filing.
Conditional
Alcohol, sidewalk dining, and construction
Additional approvals depend on what you offer
If selling alcohol, confirm the correct license with DBPR's Division of Alcoholic Beverages and Tobacco. Tables on the public sidewalk require a sidewalk cafe permit. New construction, conversion, or remodeling can trigger DBPR plan review as well as local building approvals. Check each branch before changing your restaurant's operation.
Before you apply
Give yourself a better starting point
Gather the location documents
Planning's CU checklist asks for a letter describing the operation, dimensioned floor plans with numbered seats, the current Certificate of Occupancy, and prior CU / BTR records. It also lists a recent Fire Occupancy Load Certificate for specified seating, occupancy, or entertainment uses. Confirm your document list with Planning before submitting.
Open the City's document checklist (PDF) ↗A state license is only one layer
Keep city approvals and the County receipt alongside the DBPR license.
An approval is not always a renewal
Keep the CU with your location records. Track recurring deadlines separately.
Tax accounts need their own calendar
Separate resort tax and sales tax filings from business license reminders.
Changes deserve a new check
Revisit the official requirements when the owner, layout, menu, seating, or services change.
A little more clarity
Common questions
What does BTR mean?
Business Tax Receipt. Miami Beach includes it in the city business license package with the Certificate of Use and Annual Fire Fee.
Do I need both city and county receipts?
Yes, the County says businesses inside municipalities must obtain both receipts, subject to applicable exemptions. The Miami Beach receipt does not replace the County receipt.
Does my restaurant CU renew every year?
Normally, no. The City says restaurant Certificates of Use do not require annual renewal. Changes to the approved use, location, hours, or size can require a new CU.
Can I open once my CU is approved?
A CU alone is not permission to operate. Complete the city BTR and County approvals, plus the applicable state license and opening inspection.
Is resort tax included in Florida sales tax registration?
No. Miami Beach has a separate resort tax registration and filing process. The City lists a 2% restaurant food and beverage tax; check its instructions for your operation.
Does taking over a restaurant require a new DBPR application?
DBPR's guide directs operators taking over a currently licensed restaurant to apply through its change-of-owner process. Confirm the previous license and whether plan review is required.
Does this checklist cover every possible approval?
No. The address, construction, equipment, waste handling, and services can add requirements. Use the linked official instructions and confirm your situation with each agency.
Does PermitWatchdog issue permits or file my taxes?
No. It helps organize permit records, proof documents, and renewal dates. Agencies issue approvals, and you submit applications, returns, and payments through their official channels.
Go straight to the agency
Official sources
Use the linked agency guidance for current instructions. Fees, application details, and requirements can change. Confirm them with the agency for your address and operation.
- StateDBPR permanent food-service guide ↗
- StateCheck the licensing agency ↗
- CityCity business license process ↗
- CityCity CU and change requirements ↗
- CityPlanning's CU document checklist (PDF) ↗
- CountyCounty receipt and renewal requirements ↗
- County reviewCounty Municipal Certificate of Use ↗
- County reviewFats, oils, and grease requirements ↗
- State taxDOR registration, certificates, and filing ↗
- City taxCity resort tax registration and filing ↗
- ConditionalDBPR alcohol licensing ↗
- ConditionalCity building and sidewalk cafe permits ↗
- ConditionalDBPR plan review triggers ↗
This guide is informational and is not legal or tax advice. It is a starting checklist, not a guarantee that every approval for your business is included. The stock photo does not identify a PermitWatchdog customer or a verified business in this location.
PermitWatchdog
Keep the paperwork out of the dinner rush.
Keep permit records, uploaded proof, and the renewal dates you enter together in PermitWatchdog. Use this guide and the agencies' instructions to confirm the requirements for your restaurant. Submit applications, tax returns, and payments directly to the relevant agency.