Tourist and Restaurant Taxes

To register your business with RER Business Section, you must obtain each of the items listed below before you begin business operations:

• You must obtain a Florida Sales Tax number from the Florida Department of Revenue
• If you are renting a private residence, you must obtain a Certificate of Use. Visit Short Term Vacation Rentals for more information regarding vacation rentals within Miami-Dade County
• If your business is located in the unincorporated area of Miami-Dade County, you must obtain a Miami-Dade County Local Business Tax Receipt. Short term rentals typically fall into such categories as: apartments/hotels/motels/boarding homes or timeshare property while food and beverage establishments that must register for Convention and Tourist Taxes can be in categories such as: catering service, eating establishment, or dancing or entertainment. To learn more about how to apply, visit the Office of the Tax Collector’s Local Business Tax Receipt webpage. Contact your municipality to learn if it too requires a Local Business Tax Receipt
• Before buying an existing business, you must ask the seller for documentation of any tax, penalty or interest due to RER’s Business Section since you could be liable for what is owed in relation to the business. The seller should provide this certificate as proof of good standing when selling a business or business interest. The seller can ask RER’s Business Section for a Certificate of Compliance as proof that a Notice of Intent to Audit has not been issued to the business and/or there are no outstanding liabilities on their account by calling 305-375-4940 or emailing [email protected]

Once the above items are obtained, complete the appropriate Tourist Tax or Food and Beverage Tax Registration form based on what services will be offered at the business location and which revenues will be reported via the new tax account as follows:

• If the services offered at the location will be only short-term rentals, complete and submit the Tourist Tax Account Registration Form
• If the services offered at the location will be both short-term rentals and food and beverages and the revenues reported will be:
  • only transient rental revenues, complete and submit the Tourist Tax Account Registration Form
  • both transient rental along with food and beverages revenues, complete and submit the Tourist Tax Account Registration Form
  • only food and beverages revenues, complete and submit the Food & Beverage Tax Account Registration Form
• If the services offered by your business will be only food and beverages, complete and submit the Food & Beverage Tax Account Registration Form

Once the registration form is complete, please attach the form to an email and send it to [email protected], or print it and fax it to 305-375-5594, or mail it to RER’s Business Section using the following address:

Department of Regulatory and Economic Resources
Business Section
11805 SW 26th Street, Suite 230
Miami, FL 33175

If you purchased or took over the business being registered, include the Certificate of Compliance and its required supporting documents. To request a Certificate of Compliance, contact our Business Section Compliance team at 305-375-4940 or my email to [email protected]

When your registration form has been processed, a Tourist Tax account number will be assigned for the business and provided to you via email.

Set up your Tourist Express user profile

To file and pay your taxes electronically, you must first create a profile on the TouristExpress website. You will be prompted to set up your online profile by entering your name, business address, business phone number, business email address and password, as well as set up your security question and answer. You will receive an email notification within two days that your user account is active. You will need to enter your email address and the password you created to sign in the first time.

Add your Tourist Tax account

Once your account is active and you select the confirmation link in the email, you can add your hotel and/or restaurant Tourist Tax accounts. You will be directed to the "My properties" page, where you can add properties. Have your Miami-Dade Tourist Tax account number handy, the physical location of the property and a previously paid return. If you have never paid Convention and Tourist Taxes before, enter the current month and year (MMM YYYY) for the return period and 0.00 for the gross amount. After your request is submitted, we will verify the information and send you an email notification for each location account. Requests are only processed during regular business hours.

File Returns

File your returns online by logging into your TouristExpress profile using your registered email address. Tax returns and payments are due on the 1st and are late if not received by the 20th day of the month following each reporting period. If the 20th falls on Saturday, Sunday or a legal holiday, the due date will be the next business day. You must file a tax return for each reporting period, even if your business was not in operation and no tax is due. The minimum penalty for a delinquent tax return is $50. Only returns filed using TouristExpress on or before the due date will be eligible for a collection allowance of up to $30.

Online e-check payments and credit cards are accepted.

Per Florida Statute 68.065, if a payment is returned due to lack of funds or lack of an account or a stop payment is applied to avoid payment, RER's Business Section can lawfully collect assessed bank fees plus a service charge as follows:

• $25.00, if the face value does not exceed $50.00;
• $30.00 if the face value exceeds $50.00 but does not exceed $30.00;
• $40.00 if the face value exceeds $300.00;
• or an amount of up to 5% of the face amount of the check, whichever is greater

The penalties for late payments or unpaid taxes are:

• A penalty of 10 percent on a fraction of or the total tax for each 30 days or a fraction up to 50 percent, but not less than $50
• Interest is calculated daily and can change. For the current rate of interest, email [email protected]
• The collection allowance is not allowed
• RER's Business Section may levy a tax warrant lien on the property to enforce collections
• RER's Business Section may request a writ of garnishment, which is an order of a third party to hold property (or money) for the defendant for delivery to a creditor when an overdue debt is owed, or freeze a delinquent facilities bank account

Business owners are responsible for registering with the Florida Department of Revenue Miami-Dade County’s Department of Resource and Economic Resources Business Section to pay all county business taxes and fees on time.

But what if you have failed to pay or have underpaid your county business taxes? What should you do?

Your best option is to voluntarily report your tax issue through the Voluntary Disclosure Program. This program allows businesses that the department has not previously contacted to self-disclose and remit unpaid taxes. 

When a taxpayer submits a voluntary disclosure request and pays the required tax and interest, in most cases, penalties are waved. 

Frequently Asked Questions

Who is eligible to participate? 
Anyone is eligible who has any tax liability for a tax or fee administered by the RER Business Section and who has not been previously contacted by the RER Business Section concerning the liability. Disclosures relating to delinquencies or deficiencies that are obvious and would routinely generate a billing, if not otherwise self-disclosed, are not eligible for the program. 

What are the benefits to the taxpayer? 
When the tax and interest liabilities have been paid, all penalties will be waived unless tax has been collected and not remitted. In those instances, a 5% penalty will be imposed, per Rule 12-13.0075(8), Florida Administrative Code (F.A.C.), unless reasonable cause is provided. 

How far back will the Department look? 
The RER Business Section will look back three years immediately preceding the postmark date of the voluntary disclosure request. See section 213.21(7), Florida Statutes (F.S.). Failure to take advantage of this program could result in the RER Business Division holding the taxpayer liable for the applicable (longer) limitation periods of the relevant taxes. 

How do I apply? 
You must apply by written request. Your request must include the following information: 

• A statement that you have not been previously contacted by the RER Business Section about the tax liability you are disclosing.
• The period(s) being disclosed up to 3 years.
• The type of taxable activities (transient rentals, food & beverage, or both)
• A statement as to what amount, if any, of tax was collected and not remitted.
• A completed Tourist Tax Account or Food & Beverage Tax Account Registration Form, if you need to register for a Convention & Tourist tax account.
• Any other facts regarding the disclosure. contact information for the taxpayer or their representative including:
  • mailing address
  • email address
  • and phone number

Make your check payable to the Office of the Tax Collector. 

Mail requests to: 
Miami-Dade County Department of 
Regulatory and Economic Resources
Business Section 
11805 SW 26 Street, Suite 230 
Miami, Florida 33175 

You may email requests to [email protected].

You may also fax requests to 305-375-5594. 

If you need to speak with a RER Business Section representative about voluntary disclosure, call 305-375-5550.

In addition to the 6 percent Florida sales tax, businesses must also pay the following taxes.

Short-term Transient Rental Taxes

In total, a 6 percent tax is collected on the rental amount from any person who rents, leases or lets for consideration any living quarter accommodations in a hotel, apartment hotel, motel, resort motel, apartment motel, rooming house, mobile home park, recreational vehicle park, single family dwelling, beach house, cottage, condominium, or any other sleeping accommodations rented for a period of six months or less. If the rental is for more than six months, a written lease must be available upon request by the RER Business Section to be exempt according to Florida Statute 212.03.

The 6 percent tax is made up of the following taxes:

• 3 percent Convention Development Tax collected throughout Miami-Dade County, with the exception of the cities of Surfside and Bal Harbour. Two-thirds of the tax receipts are distributed to Miami-Dade County to fund a wide range of tourist facilities, cultural centers, neighborhood cultural facilities and other educational institutions. One-third is used to fund the Miami Arena.
• 2 percent Tourist Development Tax collected throughout Miami-Dade County, with the exception of the cities of Surfside and Bal Harbour and Miami Beach. In total, 60 percent of the tax receipts are distributed to the Greater Miami Convention and Visitors Bureau for operations and promotional efforts; 20 percent to fund cultural grants administered by and the operations of the Miami-Dade County Department of Cultural Affairs; and 20 percent to fund tourist facilities in the city of Miami.
• 1 percent Professional Sports Facilities Franchise Tax collected throughout Miami-Dade County, with the exception of the cities of Surfside and Bal Harbour and Miami Beach. All tax receipts are used for debt service payments for Miami-Dade County professional sports facilities.

In addition to the 3 percent Convention Development Tax, facilities in Miami Beach are subject to a 4 percent tax on the rent of a room or rooms in any hotel, motel, rooming house or apartment house, and a 2% tax levied on the total sales price of all food, beverages, alcoholic beverages (including beer and wine) sold in any restaurant, bar, or nightclub

Food and Beverage Tax

A 2 percent Food and Beverage Tax is collected on the sale of all food and beverages (alcoholic and non-alcoholic) in establishments located in the same location as a hotel or motel such as restaurants, coffee shops, snack bars, wet bars, night clubs, banquet halls, catering or room services.

Homeless and Domestic Violence Tax

A 1 percent Homeless and Domestic Violence Tax is collected on all food and beverage sales in businesses that sell alcoholic beverages for consumption on the premises. Only businesses with gross annual receipts over $400,000 must collect this tax. Facilities in hotels and motels do not have to collect this tax.

Of the 1 percent, 85 percent of the tax receipts goes to the Miami-Dade County Homeless Trust, and 15 percent goes to Miami-Dade domestic violence centers.

Miami-Dade County does not collect any Food and Beverage Taxes in the cities of Miami Beach, Bal Harbour and Surfside.

• Florida Statute allowing for food and beverage taxes

In Miami-Dade County, Hotel and Restaurant Taxes laws are governed by the Miami-Dade County, FL Code of Ordinances Chapter 29, Articles V and VI and Florida Statutes.

Below is a list of statutes that are most commonly referred to. This list is for informational purposes and is not a substitute for professional legal or accounting advice. For more information, email [email protected]. 

Definitions and Operations Regulations

• Definitions pertaining to transient taxes are governed by Florida Statute 212.02
• Operation statutes (hotels and restaurants) are governed by Hotel and Restaurant Non Tax Laws, Chapter 509, Part I

Procedures, Administration, and Enforcement

• Tourist tax collections on transient rentals are governed by Florida Statute 125.0104
• Transient rentals tax; rate, procedure, enforcement and exemptions are governed by Florida Statute 212.03
• Convention development taxes on transient rentals are governed by Florida Statute 212.0305
• Food and beverage taxes are governed by Florida Statute 212.0306

Returns

• Exemptions from taxes are governed by Florida Statute 212.08, sections (1)(c); (4)(b); (6); (7)(n),(s),(jj),(oo),(pp)
• Tax returns and regulations are governed by Florida Statute 212.11, section 1(b)(e)(f); (2); (5)
• Collection allowance for timely filing of returns is governed by Florida Statute 212.12, sections (1)(a)1, 2(b)
• Tax credits or refunds are governed by Florida Statute 212.17, sections (3), (4)
• Confidentiality and information sharing is governed by Florida Statute 213.053, sections 1(a), 1(k), (2), (3), (5), (20), (21)

Audits

• The authority to audit is governed by Florida Statute 213.34
• Books and records are required to be kept under Florida Statute 213.35
• The audit procedure (records required to be kept; power to inspect) is governed by Florida Statute 212.13
• The appeal process is governed by Florida Statute 72.011, sections (1)(a), (1)(b)

Fees, Penalties, and Punishments

• Dishonored check fees are governed by Florida Statute 68.065
• Penalties and interest for late and non-filing of returns are governed by Florida Statute 212.12, sections (2), (3), (4), (5), (6)
• Departmental powers (hearings, distress warrants, subpoenas) are governed by Florida Statute 212.14, sections (1), (2), (3), (6), (7)
• Penalties for failure to remit taxes are governed by Florida Statute 212.15 (statute makes no mention of ‘cancelling’ tax)
• Punishments for evading taxes are governed by Florida Statute 775.082
• Fines for evading taxes are governed by Florida Statute 775.083
• Limitations on actions to collect taxes are governed by Florida Statute 95.091, sections (2), (3)

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. For more information, email the [email protected].

These rules give details and examples in applying the Florida Statutes when collecting hotel and restaurant taxes:

• Food and beverage taxes
• Transient rental taxes

What are Convention & Tourist Taxes?
Convention & Tourist Taxes are made up of Short-Term Rental Taxes and Food & Beverage Taxes.

What are Short-Term Rental Taxes?
In Miami-Dade County, Short-Term Rental Taxes are comprised of Convention Development, Tourist Development Room, and Professional Sports Facilities Franchise taxes.  
All rentals of living, sleeping, or housekeeping accommodations, such as in a hotel, apartment hotel, motel, resort motel, apartment motel, rooming house, mobile home park, recreational vehicle park, single family dwelling, beach house, cottage, condominium, boat, or any other sleeping accommodations are subject to tax, unless a specific exemption applies. Two of the most common exemptions include:

• a rental under a bona fide written lease for a period longer than six months, and
• a renter continuously occupying an accommodation for more than six months, and tax is paid on the first six months

These taxes are regulated by Florida Statute 125.0104, Florida Administrative Rule 12A-1.0641 and Miami-Dade County Ordinance Chapter 29, Article V Section 29-51

What is the Convention Development Tax?
The Convention Development Tax is a 3% tax collected throughout all Miami-Dade County, except in Surfside and Bal Harbour.  In Miami Beach, short-term rental establishments are subject to a 4% city Resort Tax in addition to the 3% county Convention Development Tax.

These taxes are regulated by Florida Statute 212.0305, Florida Administrative Rule 12A-1.0641 and Miami-Dade County Ordinance Chapter 29, Article V Section 29-60

What is the Tourist Development Room Tax?
The Tourist Development Room Tax is a 2% tax collected throughout all of Miami-Dade County, except in Surfside, Bal Harbour, and Miami Beach. 
These taxes are regulated by Florida Statute 125.0104, Florida Administrative Rule 12A-1.0641 and Miami-Dade County Ordinance Chapter 29, Article V Section 29-51

What is the Professional Sports Facilities Franchise Tax?
The Professional Sports Tax is a 1% tax collected throughout all of Miami-Dade County, except in Surfside, Bal Harbour, and Miami Beach.
These taxes are regulated by Florida Statute 125.0104, Florida Administrative Rule 12A-1.0641 and Miami-Dade County Ordinance Chapter 29, Article V Section 29-51

What are Short-Term Rental Taxes used for?

• Two-thirds of the Convention Development Tax receipts are distributed to Miami-Dade County to fund a wide range of tourist facilities, cultural centers, neighborhood cultural facilities and other educational institutions. One-third is used to fund the Miami Arena
• 60 percent of the Tourist Development Room tax receipts are distributed to the Greater Miami Convention and Visitors Bureau for operations and promotional efforts; 20% to fund cultural grants administered by and the operations of the Miami-Dade County Department of Cultural Affairs; and 20% to fund tourist facilities in the city of Miami
• All Professional Sports Facilities Franchise tax receipts are used for debt service payments for Miami-Dade County professional sports facilities

 
What are Food & Beverage Taxes?
Food and Beverage taxes are comprised of a Local Option Food & Beverage Tax and a Homeless & Domestic Violence Tax collected throughout Miami-Dade County except in Surfside, Bal Harbour, and Miami Beach.

What is the Local Option Food & Beverage Tax?
The Local Option Food& Beverage Tax is a 2% Tourist Development Surtax collected on the sale of all food, beverages, and alcoholic beverages sold in any hotel or motel.  The funds are used to promote the county and its municipalities as a destination for conventions, trade shows, and pleasure travel.

These taxes are regulated by Florida Statute 212.0306, Florida Administrative Rule 12A-1.0115 and Miami-Dade County Ordinance Chapter 29, Article V Section 29-51

What is the Homeless & Domestic Violence Tax?
The one percent Homeless & Domestic Violence Tax is collected throughout Miami-Dade County except for facilities in the cities of Miami Beach, Surfside, and Bal Harbour.  It is collected sales of all food and beverages (alcoholic and non-alcoholic) by restaurants, coffee shops, snack bars, wet bars, night clubs, banquet halls, catering or room services, and any other food and beverage facilities NOT located in or on hotel or motel properties that have a consumption on premises license from the Florida Department of Business and Profession Regulation Department. The county uses 15 percent of the funds to build and operate domestic violence centers.  The remaining 85 percent is used to help the homeless or those about to become homeless. Only businesses with gross annual receipts over $400,000 must collect this tax.

These taxes are regulated by Florida Statute 212.0306, Florida Administrative Rule 12A-1.0115 and Miami-Dade County Ordinance Chapter 29, Article V Section 29-51

What is the Food & Beverage Tax used for?

• The Local Option Food & Beverage tax is provided to the Greater Miami Convention and Visitors and Bureau to promote the county and its constituent cities as a destination site for conventions, trade shows, and pleasure travel
• 85% of the collected Homeless & Domestic Violence Tax receipts goes to the Miami-Dade County Homeless Trust, and 15% goes to Miami-Dade domestic violence centers

What governs the Miami-Dade County Convention & Tourist Taxes?

• Florida Statutes that authorize Miami-Dade Convention & Tourist Taxes are 125.0104, 212.0305, and 212.0306
• Florida Administrative Codes that help explain the Convention & Tourist Taxe statutes are 12A-1.061 and 12A-1.0115
• Miami-Dade County Ordinances that govern the Convention & Taxes are found in Chapter 29, Articles V and VI, Sections 29-51 through 29-63

Are any organizations exempt from the food and beverage taxes?
Yes. Food, beverages, and alcoholic beverages sold in any veterans, fraternal, or other chartered or incorporated club licensed under Section 565.02(4), Florida Statutes. All sales or transactions that are exempt from the state sales tax are also exempt from the one percent Homeless and Spouse Abuse tax.

Who must register to collect Short-Term/Transient Rental Taxes?
If you collect or receive rental charges or room rates for living quarters or sleeping or housekeeping accommodations for rental periods of six months or less (aka transient rental accommodations), you must register with the Miami-Dade Office of the Tax Collector to collect, report, and remit Convention & Tourist taxes.  Each transient rental accommodation is required to be separately registered by the owner or the owner’s agent who collects and receives rental payments on behalf of the owner. 

Email [email protected] or call 305-375-5550 to obtain an application. Once your account is created, you can register to report and pay your Convention & Tourist taxes online at https://miamidade.county-taxes.com/tourist.

When are Convention & Tourist Taxes due?
All Short-Term Rental and Food & Beverage tax returns and payments are due on the 1st day of the month and are late after the 20th day of the month following the reporting period. For example, if the transaction took place during January, then tax is due on Feb. 1 and late after Feb. 20. If the 20th falls on a Saturday, Sunday, or federal or state holiday, returns are timely if postmarked on the first working day following the 20th. Mailed returns must be postmarked on or before the 20th day of the month; if the 20th falls on a Saturday, Sunday, or federal or State legal holiday, returns must be postmarked by the next workday. Each taxpayer must file a return for each tax period even when no tax is due for such period.

What is a collection allowance?

• Taxpayers who file and pay electronically and on time are entitled to a collection allowance. The collection allowance is 2.5 percent of the first $1,200 tax due (maximum $30)
• No collection allowance can be taken if a paper return is filed or paid for with cash, check, or money order
• No collection allowance will be allowed if the return is filed online but late

Must camping, RV, and mobile home parks collect Convention & Tourist Taxes?
Yes – usually.  

Rental charges for accommodations at trailer camps, recreational vehicle parks, and mobile home parks (except certain mobile home lots) are taxable. When more than 50 percent of the total rental units available are occupied by tenants who have continuously resided there for more than three months, the owner of the camp or park may apply for exemption from the transient rental taxes. Refer to the Department of Revenue’s Sales and Use Tax on Rental of Living and Sleeping Accommodations brochure GT-800034 for more information.

Do I have to file a Convention & Tourist tax return even if I don’t owe any tax?
Yes – Florida law requires a tax return to be filed based on the collection period, regardless of amount due. Remember, a tax return is subject to a $50 minimum penalty, even if there is no tax due.

Do I have to file even if I did not rent the property?
Yes.  Even if you have zero rentals for a month, a zero-tax return must be submitted to avoid a late charge.

Are any renters exempt from the tax?
Yes.  

• Rental charges or room rates paid by a person who entered into a bona fide written lease for continuous residence for a period longer than six months are exempt
• When any person continuously resides at one transient rental accommodation and pays the state and local taxes imposed on the accommodation for the first six months, additional rental charges or room rates for that person at that location are exempt
• Rental charges or room rates paid by a full-time student enrolled in an institution offering postsecondary education are exempt. The student must provide the owner or lessor of the accommodation with a written statement, issued by an official at the student’s institution, confirming that the student attends the institution full time
• Rental charges or room rates paid by military personnel who are on active duty and present in the community under official orders are exempt. Military personnel must provide the owner or lessor of the accommodation a copy of the official orders or an overflow certificate issued to active-duty military personnel making it necessary to occupy the accommodation

What if I have a long-term renter – do I still have to pay?
   

• Renters who have signed a bona fide written lease for over six months are exempt
• Renters who have paid the tourist development tax for the first six months (without a lease) will become exempt on the seventh month and remain exempt if they continue to reside at the same place

If I rent to a resident of Florida or to a Miami-Dade County resident, do I have to collect the Short-Term Rental Tax?
Yes – this tax is applicable to all guests who rent accommodations for six months or less, whether or not they are Florida or Miami-Dade residents.

I allow friends and relatives to use my property during the year. Am I required to collect the short-term rental tax from them?
If you collect rent or accept any other form of compensation in place of rent, you are required to register with our office and collect and remit the tax.

A rental agent always handles my rental property. Do I still need to apply for an account and submit monthly tax returns?
You, as the owner of the property, must register the property for a Convention & Tourist Tax account. If you are collecting taxes, you must file the taxes using your own registered account; you cannot give the taxes you collected to a third party.  The rental agent can be added to the account as a contact.  To authorize our staff to discuss the account with the agent should they call our office, a Rental Agreement or an executed Power of Attorney naming the agent must be provided to us.  As the property owner, you are ultimately responsible for the required tax to be paid if the rental agent fails to do so.  

What are the fees for a returned check?
Charges for returned checks range from $25 - $40 for check amounts under $800.  For check amounts over $800, a flat five percent rate is charged.

How do I update my account information or close an account? 

• The quickest way to notify the Miami-Dade Department of Regulatory & Economic Resources (RER) Business Section of changes to your account, such as updates to your name, mailing address, or business location, or to temporarily suspend or resume business operations, download the Account Update Request form from the Related Documents section of our website.  You can also request an Account Update Request Form via email at [email protected] or call 305-375-5550 to request the form.
• If you close or sell your business, you must file a final return and pay all taxes due within 15 days after closing or selling the business. Your final return must cover the period from your most recent return filing to the closing date. 

When is the Power of Attorney necessary?
A Power of Attorney is a legal document authorizing someone other than yourself to act as your representative. A Power of Attorney is required by the Miami-Dade Regulatory & Economic Resources (RER) Business Section for the taxpayer’s representative to perform certain acts on behalf of the taxpayer and to receive and inspect confidential tax information. The Power of Attorney document must be signed by the taxpayer and the representative and notarized if you would like our office to discuss your account with someone who is not an owner, officer, or authorized agent identified in your corporate paperwork filed with the Florida Division of Corporations and available on their Sunbiz.org website. A Power of Attorney Form is generally not required if the representative is: a trustee, a receiver, an administrator, an executor of an estate, a corporate officer, or an authorized employee of the taxpayer.  

What are the penalties for not collecting and/or remitting the tax as required?

• If you file your return or pay tax late, a late penalty of 10% of the amount of tax owed, but not less than $50, will be charged each month and the return remains unfiled or unpaid
• The $50 minimum penalty applies even if no tax is due
• Penalties will also be charged if your return is incomplete
• A floating rate of interest applies to underpayments and late payments of tax; this interest rate is updated on January 1 and July 1 of each year and can be found on the Florida Department of Revenue’s website
• There is no maximum limit on the amount of interest charged and interest begins accruing the day after the return was due
• The Regulatory & Economic Resources (RER) Business Section may garnish the business or issue a warrant that creates a lien against the owner’s real and/or personal property in Miami-Dade County
• Finally, any person who is taxable who fails or refuses to charge and collect the taxes either by himself or through his agents or employees from the person paying any rental or lease or purchasing any food, beverage or alcoholic beverage, in addition to being personally liable for the payment of the tax, is guilty of a violation of the second degree, punishable as provided in Section 775.082, Section 775.083 or Section 775.084, Florida Statutes. Each occasion that the person fails to charge and collect the taxes constitutes a separate offense

If I sell my business, is there anything I need to do besides close my Convention & Tourist Account?
When a business is sold, the unpaid sales tax liability (if any) of the former owner may transfer to the purchaser. The seller or buyer can request a Certificate of Compliance from the Regulatory & Economic Resources (RER) Business Section which provides proof the Tax Collector has not issued a Notice of Intent to Audit and there are no outstanding liabilities on the business’s Convention & Tourist Tax account. The seller should request the Certificate of Compliance to provide to the purchaser as proof of good standing when selling a business or business interest.  If the purchaser requests the Certificate of Compliance, it will be sent to the seller. If a significant amount of time lapses between issuance of the certificate and the sale, a new certificate may be requested because the certificate represents a point in time and shows the taxpayer’s tax status at that time.

I am buying a business that has been paying Convention & Tourist Taxes. How do I know the seller is current on all taxes?
When a business is sold, the unpaid sales tax liability (if any) of the former owner may transfer to the purchaser, unless the Regulatory & Economic Resources (RER) Business Section issues a Certificate of Compliance.
Before buying an existing business, you, the purchaser, should ask the seller for documentation of any tax, penalty, or interest due to the RER Business Section, since you could be liable for what is owed in relation to the business. You can withhold enough of the purchase money to cover the liability until the seller pays the amount due. While the sale is pending, you should have the seller hold an amount in escrow equal to any potential liability.  If a significant amount of time lapses between issuance of the certificate and the sale, a new certificate may be requested because the Certificate represents a point in time and shows the taxpayer’s tax status at that time.

How can I avoid penalties if I just realized I owe Convention & Tourist Taxes?
The Voluntary Disclosure Program allows you to report previously unpaid or underpaid tax liabilities for Convention & Tourist Taxes. Once you have paid the tax and interest for up to three years in arears, the Regulatory & Economic Resources (RER) Business Section will waive the penalties. If you believe you might owe back taxes and the RER Business Section has not contacted you about the liability, you may be eligible for the Voluntary Disclosure Program.  This program is authorized by Section 213.21(7), Florida Statutes, and Rule 12-13.0075(8), Florida Administrative Code.  

You must apply by written request.  Please include the following information:  

• A statement that you have not been previously contacted by the Office of the Tax Collector about the disclosed tax liability
• The tax type and period being disclosed

For more information regarding Voluntary Disclosures, visit the Florida Department of Revenue website. 

Do I need any license(s) to offer a short-term rental?
Yes, in addition to applying for a Florida Sales Tax number, per Florida Statute 509.241(2) the following are required to be obtained:

1. A Florida Division of Business & Professional Regulation License
2. A Certificate of Use must be obtained from the Miami-Dade Department of Regulatory & Economic Resources or the municipality in which it is located
3. A Convention & Tourist Tax filing account from the Miami-Dade Office of the Tax Collector’s Convention & Tourist Section
4. A Local Business Tax Receipt from the Miami-Dade Office of the Tax Collector’s Local Business Tax Section may be required depending on the number rooms or units being offered.

Do I need any license(s) to operate a food/beverage establishment?
Yes, in addition to applying for a Florida Sales Tax number, per Florida Statute 509.241(2) the following are required to be obtained:

1. A Florida Division of Business & Professional Regulation License
2. A Certificate of Use must be obtained from the Miami-Dade Regulatory & Economic Resources or the municipality in which it is located
3. A Convention & Tourist Tax filing account from the Miami-Dade Office of the Tax Collector’s Convention & Tourist Section
4. A Local Business Tax Receipt must be obtained from the Miami-Dade Office of the Tax Collector’s Local Business Tax Section 

Why did my restaurant bill show tax higher than 7 percent?
A one percent Homeless and Domestic Violence Tax is collected on all food and beverage sales by businesses not located in a hotel or motel that sell alcoholic beverages for consumption on premises. Facilities in hotels and motels must collect and remit two percent of gross sales to the Miami-Dade County Tax Collector.  

Why must I submit a Power of Attorney (POA) for my property manager, rental agent, and/or accountant before your staff will communicate with them?
All information contained in returns, reports, accounts, or declarations received from taxpayers, and from the Department of Revenue, including investigative reports and information, is confidential except for official purposes and subject to the provisions of Section 213.053, Florida Statutes. Miami-Dade County, its officers and employees having access to Convention and Tourist tax information are required to treat such information, documents, names, and addresses as confidential as required by the statute. All Miami-Dade County officers and employees having access are made aware of those requirements and the penalties for their violation.

Do I need to register for a Convention & Tourist Tax account if I use a platform such as Airbnb, VRBO, Expedia, HomeAway, Misterb&b, Flipkey, Holidaylettings, Housetrip, Niumba, or Vacationhomerentals to rent my property?
Property owners who make transient rentals of living or sleeping accommodations are typically required to register with the Miami-Dade Office of the Tax Collector as dealers to collect and remit Convention & Tourist Tax. However, some internet-based vacation rental platforms (platform) collect the sales tax and act as the dealer for transactions facilitated through their platform. Therefore, some property owners making transient rentals may not have to register with the Miami-Dade Tax Collector. The property owner must verify that their rental platform is registered with the Tax Collector and that all the required taxes are collected and remitted by the rental platform on behalf of the property owner.  

If the property owner rents Miami-Dade County property solely through a platform that is registered with the Miami-Dade Office of the Tax Collector to collect and remit the tax due on transactions facilitated through its platform, the property owner is not required to register for Convention & Tourist tax.

If the property owner rents Miami-Dade County property on multiple platforms, the property owner will be required to register for Convention & Tourist Tax and will be responsible for collecting/remitting tax for all rental transactions except those booked through a platform that is registered with the Miami-Dade Tax Collector to collect and remit the tax due on transactions facilitated through its platform.

If the property owner rents the Miami-Dade County property through a platform and also executes self-represented rentals outside of the platform or rentals through a property management company, the property owner must have its own registration and will be required to collect the appropriate sales tax, discretionary sales tax, and Convention & Tourist Tax and remit them to the proper taxing authority either as an individual dealer or through the property management company as representative of the property owner.

Miami-Dade County has agreements in place with the following platforms to collect and remit all required Short-Term Rental taxes on behalf of their hosts:

HomeAway and its affiliated entities such as Expedia, VRBO, VacationRentals
Airbnb     
Misterbandb aka misterb&b 

Are gratuities or tips or service charges subject to the Food & Beverage Taxes?
Gratuities (tips) are not subject to tax when: 

• The gratuity or tip is separately itemized on the customer’s receipt, guest check, or sales invoice; and
• The restaurant, caterer, or similar dealer receives no monetary benefit from the gratuity.  

Monetary benefit does not include: 

• Money withheld for purposes of payment of the employee’s share of social security or federal income tax;
• Any fee imposed by a credit card company on the amount of the gratuity; or
• Money withheld pursuant to judicial or administrative orders

Service charges, minimum charges, corkage fees, setup fees, or similar charges imposed by a restaurant, tavern, nightclub, or other like place of business are part of the sales prices subject to sales tax.

Are catering revenues exempt from Food & Beverage Taxes?
Catering is not exempt from taxes unless it is provided to an organization with a Florida Consumer Certificate of Exemption which is Form DR-14 issued pursuant to Florida Statute 212 and Florida Administrative Code 12A-1.038.

Audits

Why am I being audited?
Audits are conducted to ensure taxes were collected, reported, and paid correctly; to deter tax evasion, to promote voluntary compliance, and to educate taxpayers in the proper method of reporting.  During an audit, the auditor can help businesses identify and correct bookkeeping problems that could cause additional tax liabilities.  Please note that an audit may not always result in an assessment of additional tax, penalty, or interest. The auditor may adjust a credit carryover or correct distribution without assessing additional tax. The auditor may even determine that a refund is due.

How was I selected for an Audit?
Answer    The methods of audit selection used by the Office of the Tax Collector are based on the Convention and Tourist Accounts reporting history.  Accounts with multiple unfiled or late filed returns, multiple underpaid returns, changes in filing expectations, excessive claimed exemptions, and accounts that have never been audited are the accounts usually chosen to be audited.

How was I selected for an Audit?
The methods of audit selection used by the Office of the Tax Collector are based on the Convention and Tourist Accounts reporting history. Accounts with multiple unfiled or late filed returns, multiple underpaid returns, changes in filing expectations, excessive claimed exemptions, and accounts that have never been audited are the accounts usually chosen to be audited.

I received a Notice of Tax Audit. What happens next?
After the Notice of Tax Audit is issued, the auditor will work with you to set a date to begin the audit. The auditor will give you deadlines for providing information or documentation. If you need additional time to prepare, or need to request a delay for other reasons, contact the auditor. The auditor will make every effort to accommodate your requests. If you fail to respond or provide the requested information, the Department will issue an assessment and may file a warrant based on the best available information.

What happens after the auditor concludes the review of my documents?
You will receive either a letter notifying you that the audit was completed without any discrepancies identified or a Notice of Findings, which summarizes the audit findings for your review. If discrepancies were found, the auditor will also give you a copy of the work papers and explain your rights. It is important to notify the auditor of your agreement or disagreement regarding the findings within 30 days of the date of the Notice of Findings.

• If the Department’s assessment indicates that you overpaid your taxes, the auditor will discuss refund procedures with you
• If additional tax is due, the notice will state the amount.
• If you disagree with the audit findings, contact the auditor to request an audit conference
• If you agree with the audit findings, you are expected to pay the amount due in full, if any. If you cannot pay the full amount, contact the auditor to discuss possible ways to pay the amount. Interest will continue to accrue on the unpaid tax balance until it is paid. Signing the notice waives your right to an audit conference but it does not waive your right to protest

What happens after the audit is complete?
After the audit is complete, you will receive an Assessment Notice may review the audit findings and proposed changes. The auditor will give you a copy of the work papers and explain your rights, including deadlines for filing protests. If you agree with the audit findings, you are expected to pay the amount due in full, if any.  

What if I can’t find or do not have all the records asked for the audit?
If the owner or other person collecting the taxes does not have adequate records of his rentals or sales of food, beverages and alcoholic beverages, the auditor may, upon the basis of test or sampling of the taxpayer’s available records or other information relating to the rentals or sales for a representative period, determine the proportion that taxable transactions bear to total transactions.  The auditor will then provide an estimated assessment that must be paid. 

What happens if I do not provide requested records to the auditor?
In the event any taxpayer fails or refuses to make his records available for inspection so that no audit or examination can made of the books and records, the Tax Collector will make an assessment from an estimate based upon the best information then available for the taxable period of the gross proceeds from rentals or sales of food, beverages and alcoholic beverages, together with interest plus penalty. Then the Tax Collector will proceed to collect the taxes, interest, and penalty on the basis of such assessment, which will be considered prima facie correct; and the burden to show the contrary will rest upon the lessor or other person collecting the taxes.

How long should I keep my records in case I am audited?
You must keep your records for a minimum of five years for auditing purposes because the Tax Collector may audit for periods longer than three years if you did not file a return, submit a payment, or filed a return or payment that was substantially incorrect.  

What types of records might be asked for in an audit?
When notified of the Department's intent to audit, you will be informed as to what records you will need to provide. The types of records needed may include, but are not limited to:

• General ledgers and journals
• Guest Folios
• Leases
• Invoices
• Purchase and sales journals
• Sales tax exemption or resale certificates
• Florida tax returns
• Federal tax returns
• Other documentation to verify amounts entered on tax returns

What are my rights during an audit?

Your rights include:

• The right to fair and consistent application of tax laws
• The right to get available information and prompt, accurate responses to your questions
• The right to have the Tax Collector begin and complete its audit in a timely manner following notifications of the intent to audit
• The right to receive simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings

The Florida Taxpayer's Bill of Rights included in Section 213.015, Florida Statutes, explains the rights and obligations of the taxpayer and the Tax Collector.

Catering Revenue

Are catering revenues exempt from Food & Beverage Taxes?
Catering is not exempt from taxes unless it is provided to an organization with a Florida Consumer Certificate of Exemption which is Form DR-14 issued pursuant to Florida Statute 212 and Florida Administrative Code 12A-1.038.