Miami Beach, FL Short-Term Rentals: Taxes & Fees (2026)

City Code Sec. 102-307(a) imposes a resort tax of 4 percent on the rent charged for every occupancy of a room or rooms in any hotel, motel, roominghouse, or apartment house in the city, which is the category a short-term rental falls under, plus a separate 2 percent tax on food and beverage sales at restaurants. The tax is a debt owed by the guest, collected by the operator at the time rent is paid, per Sec. 102-307(b). Sec. 102-310(a) requires every operator to register with the city finance director within 15 days of commencing business and obtain a resort tax registration certificate, which must be posted conspicuously on the premises; Sec.

102-310(b) requires payment of a registration fee set in the city's fee appendix. Sec. 00 processing fee per return for operators who file manually or pay by check rather than online, once their annual resort tax collections cross the $10,000 threshold set in that section. Certain exemptions apply under Sec. 50. Chapter 102, Article V also requires a separate local business tax receipt for operating the rental, layered on top of the resort tax registration.