Statement from Miami-Dade County Tax Collector Dariel Fernandez on New Requirements for Businesses Conducting Transactions with the Cuban Dictatorship

Jul 03, 2026 6 mins read

Effective July 1, 2026, pursuant to House Bill 905, signed into law by Governor Ron DeSantis on May 8, 2026, businesses applying for or renewing a Local Business Tax Receipt across the State of Florida are required to complete an attestation under penalty of perjury affirming that they are not transacting business with the communist socialist dictatorship in Cuba in violation of federal law.

In Miami-Dade County, my office has implemented this statewide requirement as part of our Local Business Tax application and renewal process. All businesses will receive a notification requiring them to complete the attestation process as part of their application or renewal. This law sends a clear and necessary message: Florida will not be used as a pathway for unlawful business dealings that benefit or strengthen the communist socialist Cuban dictatorship.

For more than six decades, the communist socialist dictatorship in Cuba has denied basic freedoms, restricted private enterprise, separated families, and forced generations of Cubans into exile. Miami-Dade County understands this history personally. Our community is home to many families who fled oppression and rebuilt their lives in freedom.

My office will carry out this responsibility seriously, fairly, and consistently. Businesses seeking the privilege of operating in our community must comply with the law, and our Local Business Tax process will reflect accountability, transparency, and respect for the rule of law. Businesses that fail to comply with applicable law may be subject to penalties, and where authorized by law, the Miami-Dade County Tax Collector’s Office may revoke a Local Business Tax Receipt.

We will continue working to ensure that the Local Business Tax program upholds both the laws of the State of Florida and the values of accountability and freedom that define our community.

Dariel Fernandez

Tax Collector

Miami-Dade County