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Paying Hotel and Restaurant Taxes

All business owners and operators subject to Tourist and Convention Development taxes must submit a tax return monthly to the Miami-Dade Tax Collector’s Office monthly, even if no taxes are collected.

Tax payments are due on the first of each month following the month of collections from tenants, guests and customers. Tourist and Convention Development taxes are considered delinquent if not postmarked by the 20th of the month. If the 20th falls on a Saturday, Sunday or a legal holiday, the return may be postmarked on the following business day.

New businesses seeking to pay or obtain more information can email the Tourist Development Tax Section.

Owners and operators collecting these taxes are entitled to an allowance of 2.5% of the first $1,200 in taxes collected (not to exceed $30).

Monthly Tax Return

You may use the online Monthly Tax Return form The forms must be printed and mailed in.

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12-Month Return

Please download the forms that are appropriate for your business as well as the instructions for completing them.

  • AB Return (.xls)
    This return is for Restaurants and Food and Beverage Facilities that collect the tax at 1%.
    • Facility is not located in a hotel or motel.
    • Facility is not located in incorporated Cities of Miami Beach, Surfside or Bal Harbour.
    • Facility has a Consumption on Premises License.
    • Facility has gross food and beverage sales in excess of $400,000.
  • FB Return (.xls)
    This return is for Restaurants and Food and Beverage Facilities that collect the tax at 2%.
    • Facility is located in a hotel or motel.
    • Facility is not located in incorporated Cities of Miami Beach, Surfside or Bal Harbour.
  • CO Return (.xls)
    This return is for Hotels and Transient Facilities that collect the tax at 3%.
    • Facility is a hotel, motel or rental property.
    • Facility is located in the incorporated City of Miami Beach.
  • CT Return (.xls)
    This return is for Hotels and Transient Facilities that collect the tax at 6%.
    • Facility is a hotel, motel or rental property.
    • Facility is located in Miami-Dade County.
    • Facility is not located in the incorporated Cities of Miami Beach, Surfside or Bal Harbour.
    • Facility is not using the return to report sales from food and beverage sales.
  • CF Return (.xls)
    This return is for Hotels and Transient Facilities that collect the tax at 6% and report Food and Beverage sales in the facility at 2%:
    • Facility is a hotel, motel or rental property.
    • Facility is located in Miami-Dade County.
    • Facility is not located in the incorporated Cities of Miami Beach, Surfside or Bal Harbour.
    • Facility is using the return to report sales from food and beverage sales as well.
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Instructions for Preparing the 12-Month Tax Return

1 - The first column is the Collection Month.  This column does not need to be altered.  Any column in RED cannot be changed.

2 - The second column is for Transient Rentals. Any column in GREEN is for data entry.

3 & 4 - * The third and fourth columns are for the Average Occupancy and Average Rate. Any column in BLUE is not used in the calculation of your tax liability. * Only Transient Lodging Facilities need to complete these columns.

5 - The fifth column is for Transient Tax Exempt Rentals.

6 - The sixth column is for Taxable Food and Beverage Sales.

7 - The seventh column is for Food and Beverage Tax Exempt Sales.

8, 9 & 10 - The eighth, ninth and tenth columns ask for the date you plan to send the return to the Miami-Dade County Tax Collector’s Office. It uses the format (Year, Month, Day). The program is defaulted to show a current postmark, and it will automatically adjust your Collection Allowance.  If you are mailing your return late, please adjust the date accordingly and it will automatically add Penalties and Interest.

11 - The final columns show the date the return must be postmarked by to be current.

All of the returns for the year are entered in the main sheet. On the bottom of the sheet there are tabs to enable the viewing of each month.

Below the data entry section there is an icon for each month. Left click the icon for the desired month to print the return. The correct amount will appear either above the icon for January – June, or below the icon for July – December. If you are making a payment for any other amount than the amount shown, you must contact the Tax Collector’s Office at 305-375-5587.  You must print a copy of your return and enclose it with your payment and mail it to:

MIAMI-DADE COUNTY TAX COLLECTOR
CONVENTION AND TOURIST TAX SECTION
140 W FLAGLER ST  STE 1202
MIAMI FL 33130-1575

If your account is not eligible for the category of tax, the area will be shaded in RED and will not require an entry.  The return for your account was designed based on the specifications shown in our current database. If you have any questions or believe you received the wrong type of return, please contact the Tax Collector’s Office at 305-375-5587.

Instructions for Year-End and Resetting the Form

  • On the sheet titled Information, there is a gray icon to Reset For Next Year.
  • If you left click the icon, it will clear all of the information and advance the calendar in the program to the next year.
  • ** Please be advised of the following:
    If you click the icon the information will be gone permanently. It is suggested that you do a File > Save As first to ensure you will not lose any information.
    In the event the year is not correct you can enter it manually in the green area next to year and it will bring up the correct calendar.

  • You can use the information on this sheet to correct addresses and names. If you have any questions regarding the municipality you may contact us directly.
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    Late and non-payment of taxes

    • A penalty of 10% on the total tax for each 30 days or a fraction thereof up to a maximum of 50%, but not less than $50.
    • Interest is assessed daily and is subject to change. For the current rate of interest, email the Tourist Development Tax Section.
    • The collection allowance is not allowed.
    • The Tax Collector may levy a tax warrant lien on the property to enforce collections.
    • The Tax Collector may request a writ of garnishment on or freeze a delinquent facilities bank account.

    Failure to submit these taxes and / or fraud is dealt with severely and in accordance with the provisions of Florida Law.

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    Tax Return Audits

    The Tax Collector's Office will notify your establishment in writing, within 10 days, of an audit. All tax records must be retained for a minimum of three years prior to an audit and be readily available for the audit.

    These records shall include, but not be limited to: guest registration records, general ledgers, sales tax returns, federal income tax returns, financial statements, bank statements and leases.

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    Page Last Edited: Mon Jul 15, 2013 3:09:29 PM
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