Any change in ownership may reset the assessed value of the property to full market value, which could result in higher property taxes. Are you opening a new business, moving your existing business to a new location, or did you get sited for not having a proper CU?You may be required to register to collect, accrue, and remit taxes or fees if you are engaged in activities associated with a tax or fee. Are you opening a new business and have finished your Certificate of Use approval (or you didn't need one)? Additional Business Requirements. Certain businesses have additional requirements which must be satisfied prior to the issuance of an occupational license. In Florida, the Department of Revenue (DOR) controls the collection of sales tax. Process to obtain City of South Miami Local Business Tax Receipt (Occupational License).