Tourist and Restaurant Taxes (2024)

Beginning with the August return (due September 20, 2021), the collection allowance will only be applied to a return filed using TouristExpress.

We are strongly encouraging our taxpayers and customers to conduct any Tax Collector business transactions including filing and paying Tourist Development Taxes using the Pay Tourist Tax Returns Online button located to the right under Online Options to access TouristExpress instead of visiting our Public Service Office in person.Also, beginning with the August return (due September 20, 2021), the collection allowance will only be applied to a return filed using TouristExpress.

Hotels, restaurants and rental living accommodations are subject to three types of taxes: bed tax, food and beverage taxes, and homeless and domestic violence taxes. Together, these are known as Tourist and Convention Development taxes.

All business owners and operators that collect Tourist and Convention Development taxes must submit a tax return monthly, even if no taxes are collected.

Tax payments are due on the 1st 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 next business day.

  • To register your business with the tax collector, you must obtain each of the items listed below before you begin business operations:

    • You must obtain a Florida Sales Tax number from the Florida Department of Revenue
    • If you are renting a private residence, you must obtain a Certificate of Use. Visit Short Term Vacation Rentals for more information regarding vacation rentals within Miami-Dade County
    • Before buying an existing business, you must ask the seller for documentation of any tax, penalty or interest due to the Tax Collector since you could be liable for what is owed in relation to the business. The seller should provide this certificate as proof of good standing when selling a business or business interest. The seller can ask the Tax Collector for a Certificate of Compliance as proof a tax examiner has not issued a Notice of Intent to Audit Books and Records and there are no outstanding liabilities on their account by calling 305-375-5550

    Once the above items are obtained, complete the appropriate Tourist Tax or Food and Beverage Tax Registration form based on what services will be offered at the business location and which revenues will be reported via the new tax account as follows:

    • If the services offered at the location will be only short-term rentals, complete and submit the Tourist Tax Account Registration Form
    • If the services offered at the location will be both short-term rentals and food and beverages and the revenues reported will be:
      • only transient rental revenues, complete and submit the Tourist Tax Account Registration Form
      • both transient rental along with food and beverages revenues, complete and submit the Tourist Tax Account Registration Form
      • only food and beverages revenues, complete and submit the
    • If the services offered by your business will be only food and beverages, complete and submit the

    Once the registration form is complete, please attach the form to an email, or print it and fax or mail it to the Tax Collector's Tourist Tax Section using the email link, fax number, or address located to the right. Include the Certificate of Compliance and its required supporting documents, if you purchased or took over the business being registered.

    When your registration form has been processed, a Tourist or Restaurant Tax account number will be assigned for the 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 aprofile on theTouristExpress website.You willbe 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 receivean 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 canadd 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 your 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.Only returns filed using TouristExpress on or before the due date will be eligible for a collection allowance of up to $30.

    Online e-check paymentsare 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[emailprotected]
    • 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 creditorwhen anoverdue 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 toFlorida Statute 212.03.

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

    • 3 percentConvention Development Tax collected throughout Miami-Dade County, with the exception of the cities of Surfside and Bal Harbour. Two-thirds of the tax receiptsare 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 percentTourist Development Taxcollected 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 percentProfessional 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 fordebt 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 percentFood 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 percentHomeless 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.

  • Download Tourist Tax Return formsto help youdetermine 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

    TheAB 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,FL33128

    If your accountdoes 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 auditand be readily available for the audit per County OrdinancesArticle 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 2020-2021(.xls)

    Prior Year Monthly Collections (.xls)

    • 2019-20
    • 2018-19
    • 2017-18
    • 2016-17
    • 2015-16

    Fiscal Year Zip Code Reports

      • FY 2020-21(.xls)current year
      • FY 2019-20(.xls)
      • FY 2018-19(.xls)
      • FY 2017-18(.xls)
      • FY 2016-17(.xls)

    To request older reports, email [emailprotected].

  • 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[emailprotected].

    Definitions and Operations Regulations

    Procedures, Administration, and Enforcement

    Returns

    Audits

    Fees, Penalties, and Punishments

    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 [emailprotected].

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

  • Tourist and Restaurant Taxes (2024)

    FAQs

    Do I have to pay tourist tax in Niagara Falls? ›

    The tourism fee/tax is NOT a MANDATORY fee set forth by the GOVERNMENT.

    What is the tourist tax in Florida? ›

    HOW MUCH IS THE TAX? The tourist development tax is 5% on taxable rental receipts. Sales and Use Tax of 7% must also be collected and remitted to the Florida Department of Revenue (http://dor.myflorida.com/dor/taxes/sales_tax.html).

    Is there tax on restaurant food in the USA? ›

    By contrast, restaurant meals are often taxed. Many states provide exemptions for some specific types of goods and not for other types. Certain types of foods may be exempt, and certain types taxable, even when sold in a grocery store for home consumption.

    What is the tax on food in a restaurant in Washington state? ›

    Washington sales tax rates & calculations in 2023

    The Washington sales tax rate in 2023 is between 6.5% and 10.4%. This comprises a base rate of 6.5% plus mandatory local rates up to 4%. Depending on the local sales tax jurisdiction, the total tax rate can be as high as 10.4%.

    Do you have to pay tourist tax in New York? ›

    Tourist tax in New York City

    In New York City, hotel rooms are subject to a 14.75% occupancy tax, plus a nightly fee of $3.50.

    Do you have to pay to see Niagara Falls on the US side? ›

    Niagara Falls State Park is open 365 days a year, and it's always free to walk into the Park and experience the Falls!

    Do you have to pay tourist tax in America? ›

    In the US and Europe, travelers most often deal with a tourist tax imposed on guests in lodging accommodations. It's usually a small amount, a few dollars per night. The accommodation provider collects the fee on the government's behalf. Notably, the tax is not included in the price and is always invoiced separately.

    Is there a tourist tax in California? ›

    Occupancy Tax 14% California Tourism Fee . 3% Los Angeles Tourism Fee 2%

    What is tourist tax in Texas? ›

    The Comptroller's office collects and administers the 6 percent state hotel tax, while cities and counties are responsible for collecting their own local hotel taxes.

    What is the tax on restaurant food in Florida? ›

    Florida Sales Tax Variations

    Prepared meals: Restaurant food, takeout, and catering services are taxed at 7.35%. Hotel and vacation rentals: Short-term rentals of hotel rooms and vacation rentals are subject to a sales tax rate that can vary depending on the county. It typically ranges from 6% to 13%.

    What state has the highest restaurant tax? ›

    These five states have the highest average combined state and local sales tax:
    • Tennessee (9.55%)
    • Louisiana (9.55%)
    • Arkansas (9.44%)
    • Washington (9.40%)
    • Alabama (9.24%)
    Dec 22, 2023

    What food items don't get taxed? ›

    Grocery items like bread and vegetables are exempt from sales tax in most US states.

    Is food taxed in California? ›

    California Constitution, Article XIII, Section 34. (a) In General. Tax does not apply to sales of food products for human consumption except as provided in Regulations 1503, 1574, and 1603. (Grocers, in particular, should note that tax applies to sales of "hot prepared food products" as provided in Regulation 1603(e).)

    Is there tax on food in Oregon? ›

    Oregon has no general retail sales tax collected on purchases. The state legislature has rejected multiple proposals to enact a broad statewide sales tax. Oregon residents pay only the listed price at checkout without a sales tax. Taxes aren't added to receipts at stores, restaurants, or other retailers.

    What is food tax in Idaho? ›

    Idaho taxes food purchases with a 6% sales tax, the same rate as any other purchase in the state.

    Is there an entrance fee to Niagara Falls? ›

    It's always free to walk into Niagara Falls State Park to see the Falls, and it's open 365 days a year!

    What is the tax in Niagara Falls NY? ›

    The minimum combined 2024 sales tax rate for Niagara Falls, New York is 8%. This is the total of state, county and city sales tax rates. The New York sales tax rate is currently 4%.

    Do tourists have to pay taxes in Canada? ›

    As a non-resident of Canada, you pay tax on income you receive from sources in Canada. The type of tax you pay and the requirement to file an income tax return depend on the type of income you receive. Generally, Canadian income received by a non-resident is subject to Part XIII tax or Part I tax.

    Does it cost money to cross the border at Niagara Falls? ›

    Is there a toll to cross the border into Canada? Yes, for current toll costs please visit the Niagara Falls Bridge Commission.

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