Lastly, the building in which the business will be located must be in compliance with the Florida Building Code as it relates to a change of occupancy. Certain types of occupancy, for example, restaurants, can only go into structures that comply with the code for restaurants. For more information, contact the Building Division at 305-948-2965. Our Building Division reserves the right to inspect all properties pertaining to a completed Business Tax Receipt application. An approval from Miami-Dade County Resources Management (DERM) may be required for Building Division approval of your Business Tax Receipt application. For more information in regards to DERM please visit the Miami-Dade Environment website.