Florida Ordinance Watch

State Beverage News

Miami-Dade
Date Created: 03/03/26
Last updated: 03/03/26

City: Aventura

Aventura, FL to Consider Ordinance Increase to the Biennial Business Tax Receipt

The Community Development Department proposes a 5% biennial increase to the City' s business tax receipt ( BTR) rates for Fiscal Year 2026- 2027. BACKGROUND Pursuant to Section 205.0535(4) of the Florida Statutes, municipalities may, every other year, enact an increase to local business tax receipt rates not to exceed 5%, provided the increase is adopted through an ordinance approved by a majority plus one vote of the governing body. The City established its business tax classifications and rate structure through Ordinance 96- 13, adopted on August 20, 1996, pursuant to Section 205. 0535( 1) of the Florida Statutes. Chapter 18 of the City Code outlines the City' s business regulations, including varying tax rates based on business type. Each business location and classification at the same address requires a separate Business Tax Receipt ( BTR), and these receipts may be transferred in the event of ownership changes, relocations, or name alterations. In 2008, the City of Aventura created a Business Tax Equity Study Advisory Board to oversee a comprehensive Equity Tax Study. The study resulted in the reclassification and revision of business tax rates, including a 10% increase for most business types and the elimination of several categories. These adjustments generated an estimated additional 62, 000 in annual business tax revenue.

Issue History
03/03/26	The Commission will hold first reading at the 3/03/26 meeting.

Related Documents
	3/03/26 Background
	3/03/26 Meeting Agenda