Miami-Dade Food & Beverage Tax Account (1% Homeless and Domestic Violence Tax): Miami restaurant guide

Miami-Dade County — Convention & Tourist Taxes

What it is

A county tax collected by restaurants licensed to serve alcohol on premises once gross annual receipts exceed $400,000, filed monthly through TouristExpress.

When a restaurant needs it

Alcohol-licensed (on-premises) restaurants with gross annual receipts over $400,000. Not collected by the County in Miami Beach, Bal Harbour or Surfside.

How to apply

Complete the Food & Beverage Tax Account Registration Form and email it to the County, then file monthly online.

Documents you’ll need

Florida sales tax number
Miami-Dade Local Business Tax Receipt
Food & Beverage Tax Account Registration Form

Fee

Tax of 1% (no registration fee listed). Minimum $50 penalty for late returns; $10 fee for non-electronic filing effective Oct. 1, 2025.

Processing time

1–2 weeks to set up the account.

Renewal

Monthly returns due the 1st, late after the 20th, even if no tax is due.

Who files

The owner or the business's accountant registers and files.

Good to know

Confirm the exact taxable base with the County. Separately itemized gratuities are not taxable.

Official source

Miami-Dade — tourist and restaurant taxes

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Last reviewed 2026-10-06. Guidance only, not legal advice.