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.