Glossary
What Is the Miami Beach Resort Tax?
The Miami Beach resort tax is a municipal tax on tourism-related sales within the city. The City of Miami Beach levies 4 percent on the rent of a room in any hotel, motel, rooming house or apartment house, and 2 percent on the total sales price of food, beverages and alcoholic beverages sold in any restaurant, bar or nightclub.
This is a city tax, distinct from and additional to Florida state sales tax and the Miami-Dade County tourist and restaurant taxes. That layering is why the tax line on a Miami Beach hotel folio or restaurant check runs higher than most visitors expect — several separate levies apply to the same transaction, each imposed and administered by a different level of government, each with its own base and its own rate.
The obligation falls on the operator, not the guest. Businesses collecting resort tax must register with the city, collect on qualifying sales, and file and remit on the city's schedule through the resort tax portal at resorttax.miamibeachfl.gov, which also publishes a calculator for working out what is owed. Late filing carries penalties and interest, and the city audits.
Where this bites unexpectedly is residential lodging. The 4 percent applies to room rent in apartment houses and rooming houses, not only to conventional hotels — so a lawfully operated short-term or vacation rental in Miami Beach can fall within scope. If you are operating one, resort tax registration is a separate compliance item from your rental license, your county tourist development tax obligation, and your state sales tax registration. Booking platforms may collect some of these taxes on your behalf and not others; get written confirmation of which, rather than assuming coverage.
Rates and administrative rules are set by city ordinance and can change. Verify current rates, registration requirements, filing frequency and remittance deadlines directly with the City of Miami Beach Finance Department at miamibeachfl.gov before relying on them, and confirm your specific situation with a Florida tax professional. Nothing on this page is tax advice, and the interaction between city, county and state levies is genuinely easy to get wrong.