Tax Collector's Office
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Hotel and Restaurant Tax Laws
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
|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||**|
|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 [email protected] 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
|Food and Beverage Taxes||12A-1.011|
|Transient Rental Taxes||12A-1.061|
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.
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