Miami Beach imposes a 4% city Resort Tax on all short-term rental revenue, in addition to the Miami-Dade County 6% Tourist Development Tax, and the Florida 6% state sales tax plus 1% discretionary surtax. Operators must obtain a Resort Tax Certificate and display the certificate number in all advertisements. Operating without a Business Tax Receipt carries a $20,000 first-offense fine.
Short-term rental operators in Miami Beach must collect and remit multiple taxes: the 4% Miami Beach Resort Tax, the 6% Miami-Dade County Tourist Development Tax (Convention Development Tax), and the 7% combined Florida state sales tax (6% plus 1% Miami-Dade discretionary surtax). Operators must register for a Resort Tax Certificate with the City of Miami Beach Finance Department and display the certificate number along with their Business Tax Receipt (BTR) number in every advertisement and listing. Resort Tax filings are due monthly by the 15th of the following month. Additionally, operators need a Florida Annual Resale Certificate for Sales Tax and must register with the Florida Department of Revenue. The combined effective tax rate on short-term rentals in Miami Beach totals approximately 13%. Platforms like Airbnb may collect some taxes on behalf of hosts, but operators remain responsible for ensuring full compliance.
Operating without a BTR results in a $20,000 first-offense fine, with each subsequent offense increasing by $20,000. Failure to remit Resort Tax subjects operators to penalties, interest, and potential certificate revocation. Contact Finance Department for Resort Tax at (305) 673-7000.
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