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Hotel and Restaurant Tax Laws

Florida Statutes

In Miami-Dade County, the laws that concern the collection of Hotel and Restaurant Taxes are governed by the Florida Statutes.

There are different areas of the statutes that refer to the hospitality industry. Below is a list of statutes that are most commonly referred to. This list for informational purposes and is not a substitute for professional legal or accounting advice. For more information, email the Tourist Development Tax Section.

Convention / Tourist Development / Food and Beverage Taxes
Topic Statute Sections
Appeal Process 72.011 1(a)(b)
Audit Procedure (Records required to be kept; power to inspect) 212.13 **
Authority to Audit 213.34 **
Books and Records are Required to be Kept 213.35 **
Collection Allowance for Timely Filing of Returns 212.12 1 (a)(b) ( c )
Confidentiality and Information Sharing 213.053 1(a)(k),(2),(3),(5)(20), (21)
Convention Development Taxes on Transient Rentals 212.0305 3(a)( c)(i), 4(a)3
Credits for Taxes Paid on Bad Debts 212.17 3
Definitions Regarding Transient Taxes 212.02 **
Departmental powers (hearings; distress warrants; subpoenas) 212.14 1,2,3,6,7
Dishonored Check Fees 125.0105 **
Exemptions From Taxes 212.08 6,7(k)(m)(n)
Fines for Evading Taxes 775.083 **
Food and Beverage Taxes 212.0306 (1)(a)(b),(2)(a)1,2,3, (b) ( c)
Limitations on Actions to Collect Taxes 95.091 2,3
Long Term Exemptions (over 180 days) 212.03 4
Operation Statutes (Hotels and Restaurants) Chapter 509  Part_I ***
Penalties and Interest for Late and Non Filing of Returns 212.12 2,3,4,5,6
Penalties for Failure to Remit Taxes 212.15 **
Punishments for Evading Taxes 775.082 **
Sale of Business; Liability for Tax (Current Owner) 212.10 1
Tax Returns and Regulations 212.11 1(b)(d)
Tourist Tax Collections on Transient Rentals 125.0104 (3)(a)(b)( c),(5)(l),(8)
    ** Entire Statute
    *** Hotel and Restaurant Non Tax Laws

 

If you have any questions or require more clarification please contact us at aeagle@miamidade.gov This list for informational purposes and is not a substitute for professional legal or accounting advice.

Tax Administration Rules

The Florida Department of Revenue Sales Tax Division has created rules based on the statutes for the administration of hotel and restaurant taxes. This list for informational purposes and is not a substitute for professional legal or accounting advice.

Sales Tax Rules
Area Rule
Food and Beverage Taxes 12A-1.011 PDF
Transient Rental Taxes 12A-1.061 PDF

These rules give details and examples in applying the above statues when collecting hotel and restaurant taxes. If you have any questions or require more clarification, email the Tourist Development Tax Section.

If you cannot view PDF Get Acrobat! files, you can download Acrobat Reader  for free from Adobe Systems, Inc. In order to use PDF files, you must have Acrobat installed on your computer.

Back to Top Page Last Edited: Wed Feb 5, 2014 12:07:16 PM
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