Software of the Month Club 1996 May/Software of the Month Club 1996 May.iso/mac/ISO9660/ZIPFILES/SBA962.ZIP/F499.SBE

Text File | 1996-02-15 | 12.9 KB | 371 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 [phone]

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.

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:  [phone]
       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: [phone]

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: [phone]

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: [phone]

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: [phone]

      (2) Dade County Tax Collector
          140 W. Flagler, Rm. 14
          Miami, FL 33130
           Telephone: [phone]

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: [phone]


FURTHER SOURCES OF HELP AND INFORMATION IN FLORIDA:
---------------------------------------------------

STATE OF FLORIDA INFORMATION DEPARTMENT -- Information on
Dade and Broward Counties:

       Telephone: [phone] 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 (1995)
       ($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: [phone]

   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: [phone]   Telephone: [phone]


       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: [phone]
       100 NE Seventh Street
       Miami, FL 33132-1820
        Telephone: [phone]

       BUSINESS VIEW              ORLANDO BUSINESS JOURNAL
       75 9th Street South        1221 W. Colonial Drive, #101
       Naples, FL 33941           Orlando, FL 32804-8036
        Telephone: [phone]    Telephone: [phone]


BETTER BUSINESS BUREAU -- Checking suppliers, customers,
registering complaints, etc.

       Telephone: [phone]   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: [phone]

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: [phone]

      North Campus, ACI 350
      North Miami, FL 33181
       Telephone: [phone]

U.S. SMALL BUSINESS ADMINISTRATION or SCORE -- Free counsel-
ing, training and publications.

      1320 South Dixie Highway, Suite 501
      Coral Gables, FL 33146
       Telephone: [phone]


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 - Obtain 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)