Hotel and Restaurant Taxes

To register your new or existing business with the tax collector and obtain a tourist tax account, email CTHelp@miamidade.gov. The application that applies to your business type will be emailed to you.

In your email, include:

• Type of business (hotel, food and beverage, or private residence*)
• Starting date of operations
• New operation or a takeover**

You must get all of these approvals before you rent. 

*If you are renting a private residence, you must obtain a Certificate of Use. Read more about Short Term Vacation Rentals.

**If you take over a business, it is your responsibility to make sure the facility is current with its Convention and Tourist Tax obligations. Call 305-375-5550 to get a Clearance Letter before owning the facility.

When your application has been proccessed, a tourist tax account number will be assigned for each business and provided to you via email.

Set up your Tourist Express user profile

To file and pay your taxes electronically, you must first create a profile on the TouristExpress website. You will be prompted to set up your user account by entering your name, business address, business phone number, business email address and password, as well as set up your security question and answer. You will receive an email notification within two days that your user account is active. You will need to enter your email address and password to sign in the first time.

Add your Tourist Tax account

Once your account is active and you select the confirmation link in the email, you can add your hotel and restaurant Tourist Tax accounts. You will be directed to the "My properties" page, where you can add properties. Have your Miami-Dade Tourist Tax account number handy (if you have one), the physical location of the property and the requested information from a previously paid return. After your request is submitted, we will verify the information and send you an email notification for each location account. Requests are only processed during regular business hours. In the event that verification is delayed the first time you access the system, be prepared to file and pay by mail or in person to avoid late fees.

File Returns

File your returns online by logging into your TouristExpress profile using their registered email address. Tax returns and payments are due on the 1st and are late if not received by the 20th day of the month following each reporting period. If the 20th falls on Saturday, Sunday or a legal holiday, the due date will be the next business day. You must file a tax return for each reporting period, even if you did not rent your property and no tax is due. The minimum penalty for a delinquent tax return is $50.

Online e-check payments are accepted.

Effective Oct. 1, 2011, the Tax Collector's Office has changed the policy for unpaid returned checks. Per Florida Statute 68.065, if a payment is returned due to lack of funds or lack of an account or a stop payment is applied to avoid payment, the Tax Collector can lawfully collect assessed bank fees plus a service charge as follows:

• For returned checks in the amount $0 to $50, there will be a service charge of $25
• For returned checks in the amount $50.01 to $300, there will be a service charge of $30
• For returned checks in the amount $300.01 to $800, there will be a service charge of $40
• For returned checks in the amount $800.01 or more, there will be a service charge of $40

The penalties for late payments or unpaid taxes are:

• A penalty of 10 percent on a fraction of or the total tax for each 30 days or a fraction up to 50 percent, but not less than $50
• Interest is calculated daily and can change. For the current rate of interest, email CTHelp@miamidade.gov
• 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, which is an order of a third party to hold property (or money) for the defendant for delivery to a creditor when an overdue debt is owed, or freeze a delinquent facilities bank account

In addition to the 6 percent Florida sales tax, businesses must also pay the following taxes.

Short-term Transient Rental Taxes

In total, a 6 percent tax is 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 months or less. If the rental is for more than six months, a written lease must be available upon request by the Tax Collector to be exempt according to Florida Statute 212.03.

The 6 percent tax is made up of the following taxes:

• 3 percent Convention Development Tax collected throughout Miami-Dade County, with the exception of the cities of Surfside and Bal Harbour. Two-thirds of the tax receipts are distributed to Miami-Dade County to fund a wide range of tourist facilities, cultural centers, neighborhood cultural facilities and other educational institutions. One-third is used to fund the Miami Arena.
• 2 percent Tourist Development Tax collected throughout Miami-Dade County, with the exception of the cities of Surfside and Bal Harbour and Miami Beach. In total, 60 percent of the tax receipts are distributed to the Greater Miami Convention and Visitors Bureau for operations and promotional efforts; 20 percent to fund cultural grants administered by and the operations of the Miami-Dade County Department of Cultural Affairs; and 20 percent to fund tourist facilities in the city of Miami.
• 1 percent Professional Sports Facilities Franchise Tax collected throughout Miami-Dade County, with the exception of the cities of Surfside and Bal Harbour and Miami Beach. All tax receipts are used for debt service payments for Miami-Dade County professional sports facilities.

In addition to the 3 percent Convention Development Tax, facilities in Miami Beach are subject to a 4 percent city of Miami Beach Resort Tax.

Food and Beverage Tax

A 2 percent Food and Beverage Tax from hotels and motels 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.

Homeless and Domestic Violence Tax

A 1 percent 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.

Of the 1 percent, 85 percent of the tax receipts goes to the Miami-Dade County Homeless Trust, and 15 percent goes to Miami-Dade domestic violence centers.

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

• Florida Statute allowing for food and beverage taxes

Download Tourist Tax Return forms to help you determine how much tax your business owes. The forms are in Excel spreadsheet format and contain formulas that assist with the calculations of the taxes.

Monthly Tax Return forms

The AB Return (.xls) is for restaurants and food and beverage facilities that collect the tax at 1 percent. The facility requirements are:

• Facility is not located in a hotel, motel, veterans, or fraternal, chartered or incorporated club
• Facility is not located in incorporated cities of Miami Beach, Surfside or Bal Harbour
• Facility has a Consumption on Premises License
• Facility has gross food and beverage sales in excess of $400,000

The FB Return (.xls) is for restaurants and food and beverage facilities that collect the tax at 2 percent. The facility requirements are:

• Facility is located in a hotel or motel
• Facility is not located in incorporated cities of Miami Beach, Surfside or Bal Harbour

The CO Return (.xls) is for hotels and transient facilities that collect the tax at 3 percent.

• Facility is a hotel, motel or rental property
• Facility is located in the incorporated City of Miami Beach

The CT Return (.xls) is for hotels and transient facilities that collect the tax at 6 percent. The facility requirements are:

• Facility is a hotel, motel or rental property
• Facility is located in Miami-Dade County
• Facility is not located in the incorporated cities of Miami Beach, Surfside or Bal Harbour
• Facility is not using the return to report sales from food and beverage sales

The CF Return (.xls) is for hotels and transient facilities that collect the tax at 6 percent and report food and beverage sales in the facility at 2 percent. The facility requirements are:

• Facility is a hotel, motel or rental property
• Facility is located in Miami-Dade County
• Facility is not located in the incorporated cities of Miami Beach, Surfside or Bal Harbour
• Facility is using the return to report sales from food and beverage sales as well

You must print a copy of your return and enclose it with your payment. Mail to:

Miami-Dade County Tax Collector
Convention and Tourist Tax Section
200 NW 2nd Ave.
Miami, FL 33128

If your account does not qualify for the tax category, the area will be shaded in red and will not require an entry. If you have any questions or believe you received the wrong type of return, call 305-375-5550.

The Tax Collector's Office will notify your establishment in writing 10 days prior to an audit. All tax records must be retained for a minimum of three years before an audit and be readily available for the audit per County Ordinances Article V. - Tourist Development Room Tax and Article VI. - Convention Development Tax.

These records include, but are not limited to:

• Guest registration records
• General ledgers
• Sales tax returns
• Federal income tax returns
• Financial statements
• Bank statements
• Leases

Download data, charts or graphs as Microsoft Excel files. Each file is organized into several worksheets (you might need to scroll through the tabs in the bottom of the file to view all contents).

Tax Collection, Distribution and Municipal Reports

• Transient and Food and Beverage Tax Distributions (.xls)
• Transient Rental Tax History (.xls)
• Municipal Tax History From May 1988 - Current Month (.xls)
• Current Monthly Collections Fiscal Year 2018-2019 (.xls)

Prior Year Monthly Collections (.xls)

• 2017-18
• 2016-17
• 2015-16
• 2014-15
• 2013-14

Fiscal Year Zip Code Reports

• FY 2018-19 (.xls) current year
• FY 2017-18 (.xls)
• FY 2016-17 (.xls)
• FY 2015-16 (.xls)
• FY 2014-15 (.xls)

To request older reports, email CTHelp@miamidade.gov.

In Miami-Dade County, Hotel and Restaurant Taxes laws are governed by the Florida Statutes.

Below is a list of statutes that are most commonly referred to. This list is for informational purposes and is not a substitute for professional legal or accounting advice. For more information, email CTHelp@miamidade.gov. 

Definitions and Operations Regulations

• Definitions pertaining to transient taxes are governed by Florida Statute 212.02
• Operation statutes (hotels and restaurants) are governed by Hotel and Restaurant Non Tax Laws, Chapter 509, Part I

Procedures, Administration, and Enforcement

• Tourist tax collections on transient rentals are governed by Florida Statute 125.0104
• Transient rentals tax; rate, procedure, enforcement and exemptions are governed by Florida Statute 212.03
• Convention development taxes on transient rentals are governed by Florida Statute 212.0305
• Food and beverage taxes are governed by Florida Statute 212.0306

Returns

• Exemptions from taxes are governed by Florida Statute 212.08, sections (1)(c); (4)(b); (6); (7)(n),(s),(jj),(oo),(pp)
• Tax returns and regulations are governed by Florida Statute 212.11, section 1(b)(e)(f); (2); (5)
• Collection allowance for timely filing of returns is governed by Florida Statute 212.12, sections (1)(a)1, 2(b)
• Tax credits or refunds are governed by Florida Statute 212.17, sections (3), (4)
• Confidentiality and information sharing is governed by Florida Statute 213.053, sections 1(a), 1(k), (2), (3), (5), (20), (21)

Audits

• The authority to audit is governed by Florida Statute 213.34
• Books and records are required to be kept under Florida Statute 213.35
• The audit procedure (records required to be kept; power to inspect) is governed by Florida Statute 212.13
• The appeal process is governed by Florida Statute 72.011, sections (1)(a), (1)(b)

Fees, Penalties, and Punishments

• Dishonored check fees are governed by Florida Statute 68.065
• Penalties and interest for late and non-filing of returns are governed by Florida Statute 212.12, sections (2), (3), (4), (5), (6)
• Departmental powers (hearings, distress warrants, subpoenas) are governed by Florida Statute 212.14, sections (1), (2), (3), (6), (7)
• Penalties for failure to remit taxes are governed by Florida Statute 212.15 (statute makes no mention of ‘cancelling’ tax)
• Punishments for evading taxes are governed by Florida Statute 775.082
• Fines for evading taxes are governed by Florida Statute 775.083
• Limitations on actions to collect taxes are governed by Florida Statute 95.091, sections (2), (3)

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. For more information, email the CTHelp@miamidade.gov.

These rules give details and examples in applying the Florida Statutes when collecting hotel and restaurant taxes:

• Food and beverage taxes
• Transient rental taxes