Short-term rental taxes

Section 212.03 levies 6% on the total rent for accommodations in hotels, apartments, condominiums and similar. Someone renting under a bona fide written agreement for continuous residence longer than six months is not exercising the taxed privilege, so those long leases don't pay this tax. On a nightly rental the tax is calculated on the total rent; who collects and files it in your case, confirm with your CPA.

Miami-Dade County explains that, in addition to Florida's 6% sales tax, a total of 6% is collected on rentals of six months or less, condominiums included. That 6% is made up of several taxes, including a 3% convention development tax collected countywide except in Surfside and Bal Harbour. You register a tourist tax account and file monthly. Miami Beach, Surfside and Bal Harbour have their own rules.

For properties in unincorporated Miami-Dade, the county requires a certificate of use before listing on any platform, with an inspection first, renewed annually and displayed where guests can see it. If the property sits inside a city, such as the City of Miami, that city has its own requirements. Ask first which jurisdiction the unit is in.