Who is responsible for collecting and submitting this tax?
All owners/operators subject to Tourist and Convention Development taxes must submit a tax return monthly, even if no taxes are collected.

How do I pay these taxes?
Tourist and Convention Development taxes shall be paid to the Miami-Dade Tax Collector’s Office monthly. 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.

If you are a new business required to pay these taxes and would like more information, you can send us an e-mail by clicking on this link:
Miami-Dade Tourist Development Tax Section.

Do I receive an allowance for collecting these taxes?
Yes. Owners/operators collecting these taxes are entitled to an allowance of 2.5% of the first $1,200.00 in taxes collected (not to exceed $30.00).

What are the penalties for failing to file or filing a late tax return?

1. A penalty of 10% on the total tax for each thirty (30) days or a fraction thereof up to a maximum of 50%, but not less than $10.00 per month.
2. Interest is assessed daily and is subject to change. For the current rate of interest contact Miami-Dade Tourist Development Tax Section.
3. The collection allowance is not allowed.
4. The Tax Collector may levy a tax warrant lien on the property to enforce collections.
5. 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.

Are Tourist and Convention Development Taxes Audited?
The Miami-Dade Tax Collector’s Office will notify your establishment in writing, within ten (10) days, of an audit. All tax records must be retained for a minimum of three (3) 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.

Pursuant to Florida Statute 125.0105, the Tax Collector's Office is authorized to collect a service fee of $25.00 or 5%, whichever is greater, for all returned checks.