Hotels and short-term rentals in Miami-Dade collect a combined 13 percent tax: 6 percent state sales tax, 4 percent Convention Development Tax, 3 percent Tourist Development Tax, and 2 percent Professional Sports Franchise Tax under Chapter 29.
Miami-Dade administers some of the nation's most layered lodging taxes. Florida charges 6 percent state sales tax on transient rentals under FL §212.03. The county adds three local-option surtaxes authorized by FL §212.0305 and §125.0104: a 3 percent Tourist Development Tax for marketing and beach renourishment, a 2 percent Professional Sports Franchise Facility Tax for venues like loanDepot park, and a 4 percent Convention Development Tax that funds the Greater Miami Convention and Visitors Bureau and the Adrienne Arsht Center. Total 13 percent. Hosts on Airbnb and Vrbo must register with the Tax Collector and remit monthly.
Failure to collect or remit lodging tax brings interest, a 10 percent late penalty, and potential criminal theft-of-state-funds charges under FL §212.15 for willful evasion.
See how Miami Gardens's transient occupancy tax rules stack up against other locations.
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