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How Tax Revenue is Used

The revenue generated from these tourist and convention taxes are used to fund a wide range of tourist related facilities, promote tourism, help fund professional sports facilities, give cultural grants, and to fund care for the homeless and victims of domestic violence.

Convention Development Tax (CDT)

Revenues from the CDT are used to fund a wide range of tourist-related facilities, including the Miami Beach Convention Center, construction of the new Performing Arts Center and the new South Miami-Dade Cultural Center, the American Airlines Arena, the Miami Arena and the Crandon Tennis Center.

CDT funding is also used to help fund more than a dozen flagship and neighborhood cultural facilities such as the Miami Art Museum, Historical Association of Southern Florida, Museum of Science and Space Transit Planetarium, Lyric Theater, the Gusman Center for the Performing Arts, Colony Theater, Manuel Artime Performing Arts Center, Joseph Caleb Auditorium, Hialeah High School Auditorium, Actors' Playhouse - The Miracle Theatre, Florida Memorial College Matthew W. Gilbert Auditorium, Shores Performing Arts Theater and African Heritage Cultural Arts Center.

Tourist Development Tax (TDT)

This tax is used to provide funding for the operations and promotional efforts of the Greater Miami Convention and Visitors Bureau (60%, less an annual allocation for the Tourist Development Council Grant program), to help fund cultural grants administered by and the operations of the County's Department of Cultural Affairs (20%), and to fund tourist-related facilities in the City of Miami such as the Orange Bowl and James L Knight Center (20%).

Professional Sports Facilities Franchise Tax

This tax is dedicated to pay debt service on county bonds issued to support professional sports franchise facilities such as the Miami-Homestead Motor Speedway, the Crandon International Tennis Center, Crandon Golf Course, Homestead Baseball Stadium, Country Club of Miami, the Orange Bowl, the Miami Arena, and land for the American Airlines Arena.

Tourist Development Surtax

This tax is distributed to the Greater Miami Convention and Visitors Bureau and to the Tourist Development Council and is used to directly promote tourism in Miami-Dade County.

Homeless and Domestic Violence Food and Beverage Tax

Eighty-five percent (85%) of this tax funds a continuum of care of homeless programs and services, such as emergency, transitional and permanent housing, as well as support services such as food assistance, employment, and healthcare. The tax also provides funding for domestic violence centers and programs (15%).

Back to Top Page Last Edited: Mon Feb 13, 2012 1:51:55 PM

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