Miami-Dade County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tourist development room tax
- 2% of rental charged
- Sports franchise facility tax
- 1% of rental charged
- Combined county bed tax
- 3% on stays ≤6 months
- Excluded cities
- Miami Beach, Bal Harbour, Surfside
- Administering department
- Regulatory and Economic Resources
Summary
A combined 3% county bed tax hits short stays under six months at hotels, motels, apartments and condos across Miami-Dade, with three cities carved out.
There shall be levied and imposed throughout the incorporated and unincorporated areas of Miami-Dade County... except within the municipal limits of Miami Beach, Bal Harbour and Surfside... The tourist development room tax shall be imposed at a rate of two (2) percent, and the professional sports franchise facility tax shall be imposed at a rate of one (1) percent... of the total rental charged every person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel... or condominium for a term of six (6) months or less.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 135).
Full Breakdown
Miami-Dade levies a 2% tourist development room tax plus a 1% professional sports franchise facility tax, 3% combined, on the total rental charged for any hotel, apartment hotel, motel, resort motel, apartment, rooming house, mobile home park, RV park or condominium stay of six months or less. It reaches short-term rentals as well as hotels since the rate applies to any qualifying accommodation type regardless of platform. The tax runs countywide, incorporated and unincorporated alike, except inside Miami Beach, Bal Harbour and Surfside, which levy their own municipal resort tax instead under Fla. Stat. ch. 67-930. Lessors collect it from guests at time of payment and remit monthly to the County Mayor through the Department of Regulatory and Economic Resources.
Violations & Fines
Failing to charge and collect the tax is a second-degree violation under Fla. Stat. § 775.082/.083/.084, and the tax also attaches as a lien on the lessee's or tenant's property under Fla. Stat. §§ 713.67-713.69.
Frequently Asked Questions
Does this tax apply to short-term rentals, not just hotels?
Is this the only lodging tax charged in Miami-Dade?
Sources & Official References
Other rules in Miami-Dade County
Florida rules heatmap·Compare Miami-Dade County to another location·View the Florida hotels & lodging overview
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