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Pay Hotel and Restaurant Taxes

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. Collectively these are referred to as Tourist and Convention Development Taxes.

  • (1) Businesses in hotels or motels that serve food and beverages must collect the two percent (2%) Food and Beverage Tax.
  • (2) A three percent (3%) Convention Development Tax (CDT) is collected on all rental accommodations of less than 6 months.
  • (3) A one percent (1%) Professional Sports Facilities Franchise Tax may also be collected.
  • (4) A one percent (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. Hotels and motels do not have to collect this tax. Only businesses with gross annual receipts over $400,000 must collect this tax.

Exemptions: These taxes are not collected in Surfside or Bal Harbour. Only the 3% Convention Development Tax (CDT) is collected in Miami Beach.

Tax Returns & Payments

Collected taxes from the prior month are due on the first of each month and must be paid or postmarked by the 20th of the month. Paying or filing after that date may be subject to fines and penalties. If the 20th falls on a Saturday, Sunday or a legal holiday, the return may be postmarked on the following business day.

  • New Accounts

    In order to use an online return or to register to pay online you must first register with a valid account number.

    Email the Tax Collector’s office to setup your account.

    After you register allow 2 business days for the online account to be approved.

  • Filing Returns by Mail

    Use the downloadable Tax Return form. The forms are in Excel spreadsheet format and contain formulas that assist with the calculations of the taxes. The form must be printed and mailed in. Forms are reset automatically each month.

    If you prefer, you can use the 12-month return and update it each month.


    Monthly Returns

    AB Return (.xls) for Restaurants and Food and Beverage Facilities that collect the tax at 1%.

    FB Return (.xls) is for Restaurants and Food and Beverage Facilities that collect the tax at 2%.

    CO Return (.xls) for Hotels and Transient Facilities that collect the tax at 3%.

    CT Return (.xls) for Hotels and Transient Facilities that collect the tax at 6%.

    CF Return (.xls) for Hotels and Transient Facilities that collect the tax at 6% and report Food and Beverage sales in the facility at 2%.


    Annual/Monthly Return
    s

    AB Return (.xls) for Restaurants and Food and Beverage Facilities that collect the tax at 1%.

    FB Return (.xls) is for Restaurants and Food and Beverage Facilities that collect the tax at 2%.

    CO Return (.xls) for Hotels and Transient Facilities that collect the tax at 3%.

    CT Return (.xls) for Hotels and Transient Facilities that collect the tax at 6%.

    CF Return (.xls) for Hotels and Transient Facilities that collect the tax at 6% and report Food and Beverage sales in the facility at 2%.

     

Mail / Email

Department Main Image
Finance
Edward Marquez, Deputy Mayor

Stephen P. Clark Center
111 NW 1st Street, 26th Floor Miami, FL 33128
305-375-5080 305-375-5080