Every business in Miami-Dade County now faces a new step before renewing or obtaining a local business tax receipt: a sworn declaration that it is not doing business with Cuba in violation of federal sanctions.

Tax Collector Dariel Fernandez announced the requirement on Thursday, July 24, 2026, one day after the U.S. State Department designated nine entities and two individuals under Executive Order 14404, targeting Cuba's Port of Mariel shipping network. The attestation applies to every business in the county seeking a 2026-2027 receipt, including those in Palmetto Bay and Cutler Bay.

Businesses that fail to complete the attestation can be blocked from renewal. Filing a false declaration constitutes perjury by false written declaration, a third-degree felony under Florida law, according to the tax collector's office.

What triggered the requirement

The State Department's July 23 action sanctioned Terminal de Contenedores de Mariel S.A., which the department identified as Cuba's principal container terminal handling roughly 85% of the island's imports, along with Coral Marítima S.A. Federal officials said the Port of Mariel was transferred between the two entities in mid-June 2026 in a transaction Washington called intentional sanctions evasion.

The designations also hit Cuba's medical-missions program and energy-sector entities, part of what the State Department described as the fifth round of sanctions under Executive Order 14404 since President Donald Trump signed it on Friday, May 1, 2026.

Secretary of State Marco Rubio warned that anyone providing services to the newly sanctioned entities "risks being sanctioned themselves."

What Palmetto Bay and Cutler Bay business owners need to do

Fernandez said every business owner should know "their customer, their vendor, their shipper, their freight forwarder, and the ultimate beneficiary of every transaction. Ignorance is not an excuse."

The Cuba-related attestation can be completed online at mdctaxcollector.gov or in person at any Miami-Dade County tax collector office. It must be filed before a local business tax receipt is issued or renewed.

Under Florida Statute Section 205.0532, the tax collector can also revoke or refuse to renew a receipt if a business or its parent company is found to be doing business with Cuba.

Fernandez advised business owners to investigate the parties involved in their transactions, review current federal guidance, and obtain qualified legal advice before moving money or goods.

Deadlines and penalties

The 2026-2027 renewal season opened Wednesday, July 1, 2026. Receipts are due and payable by Wednesday, Sept. 30, 2026. Businesses that miss the Sept. 30 deadline face a 10% penalty in October, plus 5% for each additional month, up to a maximum 25% delinquency charge.

No public hearing or council action is scheduled on the attestation requirement. The Sept. 30 renewal deadline is the operative date for compliance.