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CityRuleLookup

Hotels & Lodging in Miami Beach, FL (2026)

1 verified hotels & lodging rules for Miami Beach, Florida, sourced directly from the municipal code and official government pages.

Verified from official government sources

Transient Occupancy Tax

Miami Beach levies a 4% resort tax on the rent of every hotel, motel, roominghouse or apartment house room, plus 2% on restaurant food and beverage sales, collected by the operator from the guest under City Code Sec. 102-307.

Miami Beach Resort Tax on Hotels

Some Restrictions

Miami Beach City Code Sec. 102-307

There is hereby levied and there shall be paid a tax of four percent on the rent of every occupancy of a room or rooms in any hotel, motel, roominghouse, or apartment house in the city, and two percent upon the total sales price of all items of food, beverages, alcoholic beverages or wine sold at retail of any restaurant. Such tax shall constitute a debt owed by the occupant or guest to the cit...

Looking for Miami-Dade County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Miami Beach city rules.

Hotels & Lodging in Miami-Dade County