Tourist and Convention Development Tax

Tourist and Convention Development Taxes fall within three (3) main categories:

1. Tourist and Convention Development Taxes on Transient Rentals (bed taxes)

In total, there is a six percent (6%) tax 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 (6) months or less. If the rental is for more than six (6) months, a bonafide written lease must be provided in order to be exempt. The 6% tax is made up of the following 3 taxes:

• Three percent (3%) Convention Development Tax (CDT) collected throughout Miami-Dade County, with the exception of the cities of Surfside and Bal Harbour. Two-thirds (2/3) of the CDT receipts are distributed to Miami-Dade County, and one-third (1/3) is used to fund the Miami Arena (excess one-third (1/3) receipts go back to Miami-Dade County).
• Two percent (2%) Tourist Development Tax (TDT) collected throughout Miami-Dade County, with the exception of the cities of Surfside, Bal Harbour and Miami Beach. Sixty percent (60%) of the TDT is distributed to the Greater Miami Convention and Visitors Bureau, twenty percent (20%) to the Miami-Dade County Department of Cultural Affairs, and twenty percent (20%) to the City of Miami.
• One percent (1%) Professional Sports Facilities Franchise Tax collected throughout Miami-Dade County, with the exception of the cities of Surfside, Bal Harbour and Miami Beach. This one percent (1%) tax is used only for debt service payments on county debt for professional sports facilities.
  

2. Tourist Development Surtax (TDS) on Sales of Food and Beverages in Hotels/Motels

A two percent (2%) Food and Beverage Tax is collected on the sale 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 in or on the property of a hotel or motel.

The TDS is collected throughout Miami-Dade County with the exceptions of facilities in the cities of Surfside, Bal Harbour or Miami Beach. TDS receipts are distributed to the Greater Miami Convention and Visitors Bureau.

3. Homeless and Domestic Violence Tax on Sale of Food and Beverages

A one percent (1%) Homeless and Domestic Violence Tax is collected on all food and beverage sales by establishments that are licensed by the State of Florida to sell alcoholic beverages for consumption on the premises, except for hotels and motels. Only businesses that make over $400,000 in gross receipts annually are obligated to collect this tax.

The Homeless and Domestic Violence Tax is collected throughout Miami-Dade County with the exception of facilities in the cities of Miami Beach, Surfside and Bal Harbour. Eighty-five percent (85%) of the tax receipts goes to the Miami-Dade County Homeless Trust, and fifteen percent (15%) goes to Miami-Dade County for domestic violence centers.