File/Pay Resort Tax

You need to report/include those sales with your monthly filings.

Four percent (4%) for all transient rentals six (6) months or less.

Two percent (2%).

City Code Chapter 102, Article IV, Sections 246 through 254 applies to Resort Tax. The entire City Code can be found on the City’s website at https://www.miamibeachfl.gov/ and then by: • Selecting “Find” in the drop down box under 1. I Need to… • Selecting “City Code” in the drop down box under 2. Find… • Pressing Find Now

The business would have to apply for a Business Tax Receipt and Resort Tax Account.

The Business Tax Receipt application would be routed to the following regulatory departments:

• Planning and Zoning;
• Building;
• Fire;
• Code Compliance;
• Finance

The following items are required:

1. Federal Tax ID or Social Security Number;
2. Articles of Incorporation;
3. Lease/Closing Statement;
4. Fictitious Name Registration;
5. State License;
6. RT application;
7. For individual condo units: a letter from the unit’s Condominium Association stating that transient rental activity is permitted at the address.

None.

No. Business Tax Receipts for transient rental activities are only issued to unit owners

Yes, list is available at the following link: https://apps.miamibeachfl.gov/businessdirectory

All monthly accounts need to file by the 20th of the month for the preceding calendar month’s collections. All annual filers need to file by May 20th for the preceding year’s (May-April) collections.

Yes, by logging on to the City’s online Resort Tax portal: https://resorttax.miamibeachfl.gov/app

Yes, by logging on to the City’s online Resort Tax portal, you may pay the assessment by:

• Selecting account status; and

• Selecting assessment.

Yes, by logging on to the City’s online Resort Tax portal, you may amend your return.

You will need to call the customer service department at 305-673-7420.

Yes, you may select to mail in your tax return and payment as long as the return is postmarked by the 20th of the month. There is a $25 manual filing fee added to the tax return.