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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.

Miami-Dade Convention and Tourist Tax rates:

Short Term Transient Rentals in Miami Beach. are subject to a county 3% Convention Tax. The rate is 14% all toll. (7% Florida State Sales Tax, 4% City of Miami Beach Resort Tax, 3% Miami-Dade Convention Tax)

Short Term Transient Rentals outside Miami Beach are subject to a county 6% Convention and Tourist Tax 13% all toll. (7% Florida State Sales Tax, 6% Miami-Dade Convention and Tourist Tax)

Miami-Dade County does not collect any Transient Rental Taxes in the cities of Bal Harbour and Surfside.

Food and beverage outlets in hotels and motels are subject to a county 2% Tourist Tax. The rate is 9% all toll. (7% Florida State Sales Tax, 2% Miami-Dade Tourist Tax)

A 1% Homeless and Domestic Violence Tax is collected on all food and beverage sales by 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.

The rate is 8% all toll. (7% Florida State Sales Tax, 1% Miami-Dade Homeless and Spouse Abuse Tax)

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

For more details on the Convention and Tourist Taxes please refer to:

http://www.miamidade.gov/taxcollector/tourist-taxes.asp

Registering to Collect Convention and Tourist Taxes

New businesses seeking to pay or obtain more information can email the Tourist Development Tax Section, we will send you the application that applies to your operation.

Please indicate:

1) Type of business (hotel, food and beverage or private residence *). 

2) Starting date of operations.

3) New operation or a takeover **.

* If you are renting a private residence/s, you must contact

1) The Miami-Dade building department at

https://www.miamidade.gov/building/standards/residential-short-term-vacation-rentals.asp

to obtain Certificate of Use.

2) the local municipality.

3) the home owner’s association.

You must obtain proper approval from the above before you rent.

** Please note that if you take over a business it is your obligation to ensure the facility is current with its Convention and Tourist Tax obligations. It is recommended that you contact our office to obtain a Clearance Letter before acquiring the facility. 

In order to use an on-line return or to register to pay on-line you must register and obtain a valid account number.

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Excel Monthly Tax Return

You may use the online Monthly Tax Return form .The form is in excel format and it must be printed and mailed in. They reset automatically each month.

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Paying Your Account On-Line via e-Check

If you wish to pay your hotel or restaurant account on-line you may register at the link below. In order to register your account you must already have an account on file.

Payments can only be made from a valid USA checking account. We are not permitted to accept credit cards, debits cards or wire transfers. Funds must be available for immediate withdrawal from a regular checking account. In lieu of a service charge authorized under subsection (3), s. 832.062(4)(a), or s. 832.07, the payee of a payment instrument, the payment of which is refused by the drawee because of lack of funds, lack of credit, or lack of an account, or where the maker or drawer stops payment on the instrument with intent to defraud, may lawfully collect bank fees actually incurred by the payee in the course of tendering the payment, plus a service charge of $25 if the face value does not exceed $50; $30 if the face value exceeds $50 but does not exceed $300; $40 if the face value exceeds $300; or 5 percent of the face value of the payment instrument, whichever is greater. The right to damages under this subsection may be claimed without the filing of a civil action.

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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.
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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: Tue Jun 19, 2018 3:57:26 PM
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