Tax Collector's Office
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Paying Hotel and Restaurant Taxes
All business owners and operators subject to Tourist and Convention Development taxes must submit a tax return monthly to the Miami-Dade Tax Collector’s Office monthly, even if no taxes are collected.
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.
New businesses seeking to pay or obtain more information can email the Tourist Development Tax Section.
In order to use an on-line return or to register to pay on-line you must register and valid account number.
Owners and operators collecting these taxes are entitled to an allowance of 2.5% of the first $1,200 in taxes collected (not to exceed $30).
- Excel Monthly Tax Return
- Excel 12-Month Return
- Paying Your Account On-Line via e-Check
- Late and non-payment of taxes
- Tax Return Audits
Excel Monthly Tax Return
You may use the online Monthly Tax Return form .The form is in excel format and it must be printed and mailed in. They reset automatically each month.Back to Top
Excel 12-Month Return
You can download the excel return for the entire calendar year. It functions the same as the monthly return except you may use it for the entire year.
Paying Your Account On-Line via e-Check
If you wish to pay your hotel or restaurant account on-line you may register at the link below. In order to register your account you must already have an account on file.
Payments can only be made from a valid USA checking account. We are not permitted to accept credit cards, debits cards or wire transfers. Funds must be available for immediate withdrawal from a regular checking account. In lieu of a service charge authorized under subsection (3), s. 832.062(4)(a), or s. 832.07, the payee of a payment instrument, the payment of which is refused by the drawee because of lack of funds, lack of credit, or lack of an account, or where the maker or drawer stops payment on the instrument with intent to defraud, may lawfully collect bank fees actually incurred by the payee in the course of tendering the payment, plus a service charge of $25 if the face value does not exceed $50; $30 if the face value exceeds $50 but does not exceed $300; $40 if the face value exceeds $300; or 5 percent of the face value of the payment instrument, whichever is greater. The right to damages under this subsection may be claimed without the filing of a civil action.
After you register please allow 2 business days for the on-line account to be approved.
We do not store checking account information, you will be asked to provide checking account information each filing.
The registration link is: https://miamidade.county-taxes.com/touristBack to Top
Late and non-payment of taxes
- A penalty of 10% on the total tax for each 30 days or a fraction thereof up to a maximum of 50%, but not less than $50.
- Interest is assessed daily and is subject to change. For the current rate of interest, email the Tourist Development Tax Section.
- 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 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.Back to Top
Tax Return Audits
The Tax Collector's Office will notify your establishment in writing, within 10 days, of an audit. All tax records must be retained for a minimum of three 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.Back to Top Page Last Edited: Mon Aug 8, 2016 3:07:08 PM
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