Tax Collector

Hotel and Restaurant Taxes - Paying Your Taxes

• Who is responsible for collecting and submitting this tax and how is it paid ?
• What is the collection allowance, penalties and interest ?
• Are the tax returns audited?
• How are the hotel and restaurant taxes governed?
• What are rules regarding the taxes ?

Who is responsible for collecting and submitting this tax and how is it paid ?

All owners/operators subject to Tourist and Convention Development taxes must submit a tax return monthly, even if no taxes are collected.

Tourist and Convention Development taxes shall be paid to the Miami-Dade Tax Collector’s Office monthly. Tax payments are due on the first 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 following business day.

If you are a new business required to pay these taxes and would like more information, you can send us an e-mail by clicking on this link:
Miami-Dade Tourist Development Tax Section.

What is the collection allowance, penalties and interest ?

In the event a return is filed and the payment is made on time

Owners/operators collecting these taxes are entitled to an allowance of 2.5% of the first $1,200.00 in taxes collected (not to exceed $30.00).

In the event a return is not filed or filed late

1. A penalty of 10% on the total tax for each thirty (30) days or a fraction thereof up to a maximum of 50%, but not less than $50.00.
2. Interest is assessed daily and is subject to change. For the current rate of interest contact Miami-Dade Tourist Development Tax Section.
3. The collection allowance is not allowed.
4. The Tax Collector may levy a tax warrant lien on the property to enforce collections.
5. The Tax Collector may request a writ of garnishment on or freeze a delinquent facilities bank account.

Failure to submit these taxes and/or fraud is dealt with severely and in accordance with the provisions of Florida Law.

Are the tax returns audited?

The Miami-Dade Tax Collector’s Office will notify your establishment in writing, within ten (10) days, of an audit. All tax records must be retained for a minimum of three (3) years prior to an audit and be readily available for the audit. These records shall include, but not be limited to: guest registration records, general ledgers, sales tax returns, federal income tax returns, financial statements, bank statements and leases.

How are the hotel and restaurant taxes governed?

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

There are different areas of the statutes that refer to the hospitality industry. Below is a list of statues that are most commonly referred to.

Convention/Tourist Development/Food and Beverage Tax Topic	Statute	Sections
Appeal Process	72.011	1(a)(b)
Audit Procedure (Records required to be kept; power to inspect)	212.13	**
Authority to Audit	213.34	**
Books and Records are Required to be Kept	213.35	**
Collection Allowance for Timely Filing of Returns	212.12	1 (a)(b) ( c )
Confidentiality and Information Sharing	213.053	1(a)(k),(2),(3),(5)(20), (21)
Convention Development Taxes on Transient Rentals	212.0305	3(a)( c)(i), 4(a)3
Credits for Taxes Paid on Bad Debts	212.17	3
Definitions Regarding Transient Taxes	212.02	**
Departmental powers (hearings; distress warrants; subpoenas)	212.14	1,2,3,6,7
Dishonored Check Fees	125.0105	**
Exemptions From Taxes	212.08	6,7(k)(m)(n)
Fines for Evading Taxes	775.083	**
Food and Beverage Taxes	212.0306	(1)(a)(b),(2)(a)1,2,3, (b) ( c)
Limitations on Actions to Collect Taxes	95.091	2,3
Long Term Exemptions (over 180 days)	212.03	4
Operation Statutes (Hotels and Restaurants)	Chapter 509  Part_I	***
Penalties and Interest for Late and Non Filing of Returns	212.12	2,3,4,5,6
Penalties for Failure to Remit Taxes	212.15	**
Punishments for Evading Taxes	775.082	**
Sale of Business; Liability for Tax (Current Owner)	212.10	1
Tax Returns and Regulations	212.11	1(b)(d)
Tourist Tax Collections on Transient Rentals	125.0104	(3)(a)(b)( c),(5)(l),(8)
		** Entire Statute
		*** Hotel and Restaurant Non Tax Laws

If you have any questions or require more clarification please contact us at aeagle@miamidade.gov This list for informational purposes and is not a substitute for professional legal or accounting advice.

What are rules regarding the taxes ?

The Florida Department of Revenue Sales Tax Division has created rules based on the statues for the administration of hotel and restaurant taxes.

Area	Rule
Food and Beverage Taxes	12A-1.011
Transient Rental Taxes	12A-1.061

These rules give details and examples in applying the above statues when collecting hotel and restaurant taxes. If you have any questions or require more clarification please contact us at aeagle@miamidade.gov.

This list for informational purposes and is not a substitute for professional legal or accounting advice. Back to Top Page Last Edited: Thu Jul 14, 2011 4:11:19 PM