Miami Beach Resort Tax for Vacation Rentals: Owner's Guide

Miami Beach charges a 4% resort tax on transient rentals of six months or less, and a vacation rental owner needs a Business Tax Receipt and a Resort Tax account before taking a booking. The City of Miami Beach says plainly that there is no situation in which a transient rental can operate legally without both. This guide walks through what the city publishes on each step, as of October 2026.

What counts as a vacation rental in Miami Beach

The City of Miami Beach describes vacation and short-term rentals as rentals of less than six months and one day, on its Vacation Short-Term Rentals page. The resort tax applies to transient rentals of six months or less, according to the city's File/Pay Resort Tax page.

Miami Beach is its own city, separate from the City of Miami, and its rules are its own. If your property is in the City of Miami, see the City of Miami short-term rental rules guide instead.

Step one: check that the property can be a short-term rental at all

The city states that, under its Resiliency Code, vacation and short-term rentals are prohibited in all single-family homes and in many multi-family buildings in certain zoning districts. Before anything else, check your address on the city's Short-Term Rental Zoning Map, linked from the Vacation Short-Term Rentals page. The city says that if your property is in a qualified zone, you may operate a short-term rental and must obtain a Vacation/Short-Term Rental Business Tax Receipt.

The same page lists apartment buildings authorized for short-term rental, and the city publishes approved Business Tax Receipts in its online business directory.

Step two: apply for the Business Tax Receipt

The city's published route is to register an account, then log into the Citizen Access Portal and register the property as a business. The city says the application is routed to Planning and Zoning, Building, Fire, Code Compliance and Finance.

Only owners can apply. The city states that Business Tax Receipts for transient rental activity are issued only to unit owners, and that a tenant cannot obtain one for transient rentals at a condo.

What the city asks for

The city's Short-Term Rental Requirements page lists these documents:

• An approved Certificate of Use

• A recorded warranty deed or bill of sale

• Articles of incorporation

• A federal ID number

• A Florida Annual Resale Certificate for Sales Tax

• A state license

• A letter from the association that short-term rental is allowed for your specific unit, dated within the last 60 days

• Written notice that you have received, reviewed and recognized that short-term rental use of the property could result in the loss of the homestead exemption

• The name and contact information for every hosting and advertising platform the property is, or will be, listed on

• The Resort Tax Registration

• Photo ID and signatures of all operators on the application

• A notarized affidavit with the owner name or names, the address with unit number and the Business Tax Receipt number, with the original dated and submitted by mail or in person within two weeks of issuance

Two details on that list catch owners out. If the association itself does not hold an active Business Tax Receipt, the city says the association's must be approved before any short-term rental receipt is released for an individual unit. And the association letter has to be recent: dated within the last 60 days.

The page lists occupational code 95017300 for residential short-term rentals.

Filing and paying the resort tax

According to the city's File/Pay Resort Tax page:

• Rate: 4% on transient rentals of six months or less.

• Platform bookings count: the city says sales through third-party platforms such as Airbnb must be reported and included in your monthly filings.

• Due date: monthly accounts file by the 20th of the month for the preceding calendar month's collections. Annual filers file by May 20 for the preceding May to April year.

• Where: returns are filed, paid and amended online through the city's Resort Tax portal. Mailed returns are accepted if postmarked by the 20th, with a $25 manual filing fee added.

• Rules: the city points to City Code Chapter 102, Article IV, Sections 246 through 254 as the resort tax provisions.

For questions, the city lists 305.673.7420, Monday to Friday from 8:30 a.m. to 6:00 p.m., and mbhelp@miamibeachfl.gov.

Putting both numbers on every listing

The city states that permitted vacation rentals must conspicuously display the City-issued Business Tax Receipt number and the Resort Tax certificate number in every advertisement or listing of any type, citing City Code Sec. 102-386. Both numbers, not one, on every listing you run.

A checklist before the first booking

1. Check the address on the Short-Term Rental Zoning Map.

2. Collect the documents on the city's requirements list, including a current association letter.

3. Register an account and apply for the Business Tax Receipt through the Citizen Access Portal.

4. Complete the Resort Tax Registration.

5. Submit the original notarized affidavit within two weeks of issuance.

6. Add both the Business Tax Receipt number and the Resort Tax certificate number to every listing.

7. File and pay resort tax by the 20th of each month for the month before.

Rules and figures change, so confirm each step on the city pages linked above before you rely on it.

Atlia provides full-service short-term rental management in Miami at a flat 10%, with repairs and supplies passed through at cost.