@314 CHAP 11 @CODE: FL @CODE:NF 旼컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴� � STATE AND LOCAL REQUIREMENTS AND INFORMATION: � � FLORIDA AND DADE COUNTY � 읕컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴� STATE INFORMATION AND REQUIREMENTS: ----------------------------------- BUSINESS INCORPORATION PROCEDURES -- Corporations in Florida are formed by filing articles of incorporation with the secretary of state's office. In addition to paying filing fees, you must designate a corporate registered agent. For information on forming a business corporation under Florida law, contact: Secretary of State Division of Corporations P.O. Box 6327 Tallahassee, FL 32314 Phone 904-488-9000 FLORIDA FICTITIOUS NAME ACT -- If your business uses a name other than your own, it must be registered under the state's Fictitious Name Act. For an unincorporated business, a name is considered to be fictitious if: . it does not contain the surname of the owner or all of the general partners, OR . it suggests the existence of additional owners (by including words like "associates," "company," "group," "bros." or "and family"). A corporation is not considered to be using a fictitious name if it does business using its exact corporate name, as set forth in its articles of incorporation. Fictitious business names are required to be registered with the Division of Corporations, Secretary of state. (Prior to 1991, such filings were made with the Clerk of the Circuit Court. Under the new Fictitious Name Act, all such previous filings were required to be refiled not later than December 31, 1992.) For the application and procedures to file or refile fic- titious names, call: Miami 305-372-7777 Tallahassee 904-487-6058 FLORIDA SALES TAX -- The state requires you to collect a 6% retail sales tax on certain items, in addition to local sales taxes counties can impose, at rates of 0.5% to 1%. The combined rate for Dade County is 6.5% Sales tax gener- ally applies to sales of tangible personal property, plus certain information services involving the furnishing of printed materials. Since 9-1-92, sales tax has also been imposed on certain other services, including nonresidential cleaning and nonresidential pest control services. In addition, Miami Beach imposes a resort tax of 2% on occu- pancy in hotels, motels, apartments, and rooming houses, as well as on food, beverages and alcoholic beverages sold at retail in any restaurant. For more information on Florida sales tax, how to register, and sales tax forms, contact the Florida Department of Revenue, Sales Tax Division. (See addresses and telephone numbers below.) STATE INCOME TAX -- Florida has no personal income tax, but it does levy an income tax on corporations doing business or domiciled in Florida, which file federal tax returns. Florida also imposes the corporate income tax on "limited liability companies," which are treated as corporations for state tax purposes (although they may be treated as partner- ships for federal income tax purposes). Contact: Florida Department of Revenue, Corporate Income Tax Bureau (see Dade County locations and telephone numbers below). STATE INTANGIBLES TAX -- A tax on both business and personal intangible assets other than money is due by June 30 each year. For more information, and tax forms, contact: Florida Department of Revenue: (1) 8175 NW 12th Street, 2nd Floor Miami, FL 33126 305-470-5001/5002 (2) 701 SW 27th Avenue Miami, FL 33125 305-643-7208 STATE PERSONAL PROPERTY TAX -- A property tax return for all property other than real estate is due by March 31 of each year. This is a state tax, but is administered at the county level. In Dade County, contact: Dade County Property Appraiser's Office 111 NW 1st Street Miami, FL 33128 305-375-4099/4070 STATE EMPLOYER IDENTIFICATION NUMBER -- If you will have em- ployees, you must obtain an ID number from the State of Florida, using Form UCS-1. Contact: Florida Dept. of Labor & Employment Security, Bureau of Unemployment Tax (see ad- dress and phone below). @IF000xx]You do not have any employees yet, so this requirement does @IF000xx]not apply to @NAME now. @IF000xx] STATE UNEMPLOYMENT TAX -- This tax is paid quarterly by em- ployers at varying rates (2.7% for new employers), on the first $7,000 of wages for each employee, using Form UCT-6. Contact: Florida Dept. of Labor and Employment Security Bureau of Unemployment Tax 401 NW 2nd Avenue, Rm. North-F214 Miami, FL 33128 305-377-7050 WORKERS' COMPENSATION -- You must carry workers' compensation insurance if you have 4 or more employees (1 or more in the construction industry). Contact: Florida Dept. of Labor and Employment Security Division of Workers' Compensation 401 NW 2nd Avenue, Rm. South-321 Miami, FL 33128 305-377-5385 @IF008xx]Your firm has @EMP employees, and thus it is under the four- @IF008xx]employee threshold that generally applies for workers' com- @IF008xx]pensation coverage in Florida. (Even so, it is very risky, @IF008xx]if you hire ANY employees, not to obtain workers' compensa- @IF008xx]tion insurance coverage for your business.) @IF008xx] @IF154xx](Note that a firm like yours, which is in the construction/ @IF154xx]contracting business, may be subject to workers' compensa- @IF154xx]tion requirements even if it has only ONE employee.) @IF154xx] @IF005xx]Because you have @EMP employees, Florida workers' compensa- @IF005xx]tion coverage is mandatory for @NAME. @IF005xx] STATE OCCUPATIONAL LICENSES -- Some 50 professions and occu- pations require state licenses or certificates of competency in Florida. Many require special training and prior examin- ations. The Florida Department of Professional and Occupa- tional Regulation has jurisdiction over 27 occupations, with each having its own examining and licensing board. The balance (some 23) are under the jurisdictions of various other state agencies. Contact: Florida Dept. of Professional and Occupational Regulation 1940 North Monroe Street Tallahassee, FL 32399 Telephone: 904-488-2752 Assistance: 800-342-7940 STATE RICO LAW -- Any Florida corporation, foreign corpora- tion or alien business organization that owns Florida real estate, or owns a mortgage on Florida real property, or that transacts business in Florida must name a Florida registered agent for purposes of the Florida Racketeer Influenced and Corrupt Organization ("RICO") Law. For a corporation, the RICO registered agent may be the same party as the corporate registered agent. LOCAL (DADE COUNTY) INFORMATION AND REQUIREMENTS: ------------------------------------------------- The following are requirements for Dade County and its muni- cipalities. Contacts are given for Dade County and the City of Miami. For other cities the pertinent information must be obtained from the appropriate city zoning and licensing departments. ZONING -- IF your business is located within the city limits, you must obtain a ZONING PERMIT to assure the business con- forms with building and zoning regulations. Contact: City of Miami Building and Zoning Department 275 NW 2nd Street Miami, FL 33128 Telephone: 579-6821/6800 If the business is located in the unincorporated area of Dade County, you must obtain a CERTIFICATE OF OCCUPANCY from the county. Metro Dade Building and Zoning Department 111 NW 1st Street, Suite 1010 Miami, FL 33128 Telephone: 375-2700/1806 OCCUPATIONAL LICENSES -- After receiving the zoning permit, you must acquire the appropriate occupational license(s). If you are within the limits of a city, contact that municipal government. In Miami, contact: City of Miami Occupational License Department 275 NW 2nd Street Miami, FL 33131 Telephone: 579-6713 A DADE COUNTY OCCUPATIONAL LICENSE is required to operate any business in Dade County in addition to any required city license(s). (1) Dade County Occupational License Department 140 W. Flagler, Rm. 1407 Miami, FL 33130 Telephone: 375-1064 (2) Dade County Tax Collector 140 W. Flagler, Rm. 14 Miami, FL 33130 Telephone: 375-5762/5678 HEALTH PERMIT -- Businesses dealing with foods and certain health care products must have a permit from the county. Contact: Dade County Health Department 1725 NW 167th Street Miami, FL 33056 Telephone: 623-3500 FURTHER SOURCES OF HELP AND INFORMATION IN FLORIDA: --------------------------------------------------- STATE OF FLORIDA INFORMATION DEPARTMENT -- Information on Dade and Broward Counties: Telephone: 377-5000 or 325-2500 PUBLICATIONS -- Business publications especially for Florida businesses: BOOKS: ===== STARTING AND OPERATING A BUSINESS IN FLORIDA, by Michael D. Jenkins and Jonathan Warner (1992) ($29.95). To obtain this book, you can print out an order form from within this software program. It is also available at major bookstores, Costco, or directly from the publisher, Oasis Press: PSI RESEARCH / OASIS PRESS 1-800-228-2275 FLORIDA UNEMPLOYMENT COMPENSATION EMPLOYER HANDBOOK, a free publication available from: DIVISION OF UNEMPLOYMENT COMPENSATION FLORIDA DEPT. OF LABOR AND EMPLOYMENT SECURITY Caldwell Building, Room 107 Tallahassee, FL 32399 Telephone: 904-488-6093 PERIODICALS: =========== SOUTH FLORIDA BUSINESS JACKSONVILLE BUSINESS JOURNAL JOURNAL 7950 NW 53rd Street, #120 1851 Executive Ctr. Dr. #227 Miami, FL 33166-4699 Jacksonville, FL 33207-2362 Telephone: 305-594-2100 Telephone: 904-396-3502 MIAMI REVIEW (or the PALM TAMPA BAY BUSINESS JOURNAL BEACH REVIEW, or the 405 Reo Street, #210 BROWARD REVIEW -- all Tampa, FL 33623 at same address) Telephone: 813-877-6627 100 NE Seventh Street Miami, FL 33132-1820 Telephone: 305-377-3721 BUSINESS VIEW ORLANDO BUSINESS JOURNAL 75 9th Street South 1221 W. Colonial Drive, #101 Naples, FL 33941 Orlando, FL 32804-8036 Telephone: 813-263-7525 Telephone: 407-649-8470 BETTER BUSINESS BUREAU -- Checking suppliers, customers, registering complaints, etc. Telephone: 625-0307 Complaints: 625-1302 FLORIDA DEPARTMENT OF COMMERCE -- For information on doing business in Florida, call: 800-342-0771 U.S. DEPARTMENT OF COMMERCE -- Assistance in domestic and foreign trade and patents: Telephone: 536-5267 SMALL BUSINESS DEVELOPMENT CENTER (SBDC) -- Free counseling, training, publications and workshops. The SBDC has two loc- ations: Florida International University: University Park, MO-1 Miami, FL 33199 Telephone: 348-2272 North Campus, ACI 350 North Miami, FL 33181 Telephone: 940-5790 U.S. SMALL BUSINESS ADMINISTRATION or SCORE -- Free counsel- ing, training and publications. 1320 South Dixie Highway, Suite 501 Coral Gables, FL 33146 Telephone: 536-5521 SMALL BUSINESS TAX WORKSHOPS -- The IRS conducts a one-day workshop covering important business tax planning and com- pliance procedures at least once a month in South Florida. Internal Revenue Service: Assistance 800-829-1040 Forms & Publications 800-829-3676 Tax Information 800-829-4477 Workshop Registration 305-424-2439 IMMIGRATION REQUIREMENTS - All employers are required under federal law to verify the immigration/citizenship status of all new hires on Form I-9. Contact: U.S. Immigration and Naturalization Service 7880 Biscayne Boulevard Miami, FL 33138 Telephone Information: 305-536-5741 800-777-7700 SUGGESTED SEQUENCE FOR START-UP IN FLORIDA: ------------------------------------------- 1 - State Occupational License (if needed) 2 - File Articles of Incorporation (or Certificate of Limited Partnership for a Limited Partnership, or Articles of Organization for a Limited Liability Company, as applicable) 3 - File and Publish Fictitious Name (if needed) 4 - Local Zoning Requirements 5 - City Occupational Licenses (if needed) 6 - County Occupational License 7 - State Sales Tax Seller's Permit (if needed) 8 - Federal and State Employer Identification Numbers (if needed) 9 - Workers' Compensation Insurance (if needed) 10- Florida RICO Law Registration (if needed)