home
***
CD-ROM
|
disk
|
FTP
|
other
***
search
/
Gold Medal Software 2
/
Gold Medal Software Volume 2 (Gold Medal) (1994).iso
/
accounts
/
sba93_4b.arj
/
F499.SBE
< prev
next >
Wrap
Text File
|
1993-10-01
|
13KB
|
375 lines
@314 CHAP 11
@CODE: FL
@CODE:NF
┌───────────────────────────────────────────────┐
│ STATE AND LOCAL REQUIREMENTS AND INFORMATION: │
│ FLORIDA AND DADE COUNTY │
└───────────────────────────────────────────────┘
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)