Florida / Miami-Dade / Miami Beach

Miami Beach resort tax

The City of Miami Beach levies its own resort tax on rooms, food and alcohol instead of the Miami-Dade County tourist taxes. Monthly collections converted to sales at the City Code rate, and the gross sales the city reports for each ZIP code area.

Resort tax sales, citywide

Collections divided by the Code rate in effect for each month. The card for the total shows collections only, because rooms and food and beverage are taxed at different rates.

Miami Beach: RoomsCity and areaJul 2026 sales: $130,744,825

Collections as reported

Measure	Jul 2026
Collections	$5,229,793
Change as reported	+21.3%
Change in sales, rate adjusted	+21.3%
Collections, last 12 months	$76,604,457
Sales, last 12 months	$1,915,111,425
Tax rate	4%

City of Miami Beach Finance Department; month of sales as reported; Sep 2016 to Jul 2026, 119 months.

Miami Beach: Food and beverageCity and areaJul 2026 sales: $139,218,200

Collections as reported

Measure	Jul 2026
Collections	$2,784,364
Change as reported	+12.9%
Change in sales, rate adjusted	+12.9%
Collections, last 12 months	$41,075,177
Sales, last 12 months	$2,053,758,850
Tax rate	2%

City of Miami Beach Finance Department; month of sales as reported; Sep 2016 to Jul 2026, 119 months.

Miami BeachCity and areaJul 2026 collections: $8,016,207

No single rate applies to this series, so it is shown as collections only. Its component levies, each converted at its own rate, are listed separately.

Collections as reported

Measure	Jul 2026
Collections	$8,016,207
Change as reported	+18.2%
Change in sales, rate adjusted	n/a
Collections, last 12 months	$117,708,809
Sales, last 12 months	n/a
Tax rate	n/a

City of Miami Beach Finance Department; month of sales as reported; Sep 2016 to Jul 2026, 119 months.

Converted and reported sales compared

Sales converted from resort tax collections at the Code rate, against the gross sales the city prints in the same report, last 12 months. Food and beverage collections cover food and alcohol, both taxed at 2%, so they are compared with the city's food and alcohol sales together. The ratio is shown where both cover the same 12 months.

Measure	Converted, 12 months to	Converted from collections	Reported, 12 months to	Reported by the city	Converted over reported
Room sales	Jul 2026	$1,915,111,425	Jul 2026	$1,968,762,576	0.973
Food and beverage sales	Jul 2026	$2,053,758,850	Jul 2026	$1,969,137,037	1.043

By ZIP code area

Sales by ZIP code area, last 12 months

Gross sales the city reports for each ZIP code area, 12 months to Jul 2026. ZIP lines do not follow the city's district boundaries exactly; each area is named for the part of the city it mostly covers. The three areas add up to the city total.

Area	Rooms	Food	Alcohol	All three	Change	Share of city	Food and alcohol per room dollar
33139, South Beach area	$1,195,025,337	$1,029,627,419	$390,695,737	$2,615,348,493	+2.4%	66.4%	$1.19
33140, Mid-Beach area	$687,120,195	$326,001,627	$126,042,407	$1,139,164,229	+7.9%	28.9%	$0.66
33141, North Beach area	$86,617,047	$82,079,591	$14,690,254	$183,386,892	+6.9%	4.7%	$1.12
Miami Beach (city total)	$1,968,762,576	$1,437,708,637	$531,428,400	$3,937,899,613	+4.2%	100.0%	$1.00

33139, South Beach areaZIP code 33139 12 months to Jul 2026: $2,615,348,493 +2.4%

Resort Tax Report gross sales table, Sep 2019 to Jul 2026. Real figures are deflated by the Miami-Fort Lauderdale-West Palm Beach CPI.

33140, Mid-Beach areaZIP code 33140 12 months to Jul 2026: $1,139,164,229 +7.9%

Resort Tax Report gross sales table, Sep 2019 to Jul 2026. Real figures are deflated by the Miami-Fort Lauderdale-West Palm Beach CPI.

33141, North Beach areaZIP code 33141 12 months to Jul 2026: $183,386,892 +6.9%

Resort Tax Report gross sales table, Sep 2019 to Jul 2026. Real figures are deflated by the Miami-Fort Lauderdale-West Palm Beach CPI.

Miami BeachCity total 12 months to Jul 2026: $3,937,899,613 +4.2%

Resort Tax Report gross sales table, Sep 2019 to Jul 2026. Real figures are deflated by the Miami-Fort Lauderdale-West Palm Beach CPI.

Each area's share of the city's salesAll three categories

Food and alcohol sales per dollar of room salesBy area

Resort tax rates, from the City Code

Every rate change is marked on the charts above with a dashed line.

Levied on	Rate	Effective	Ended	Code citation
alcohol	2%	1993-01-06	current	City of Miami Beach Code Sec. 102-307(a), Imposition of tax; rate; alcoholic beverages, beer and wine included by Ord. No. 93-2829 Sec. 2 (adopted 1993-01-06)
food beverage	2%	1968-01-01	current	City of Miami Beach Code Sec. 102-307(a), Imposition of tax; rate; beer and wine brought in by Ord. No. 93-2829 Sec. 2 (adopted 1993-01-06)
rooms	2%	1968-01-01	1996-09-30	City of Miami Beach Code Sec. 102-307(a), Imposition of tax; rate (Code 1964 Sec. 41-46); Charter Sec. 5.03
rooms	3%	1996-10-01	2015-11-30	City of Miami Beach Code Sec. 102-307(a), Imposition of tax; rate as amended by Ord. No. 93-2829 Sec. 2 (adopted 1993-01-06) and Ord. No. 94-2958 Sec. 1 (adopted 1994-12-07)
rooms	4%	2015-12-01	current	City of Miami Beach Code Sec. 102-307(a), Imposition of tax; rate as amended by Ord. No. 2015-3975 Sec. 1 (adopted 2015-10-28)

Download the data

Statewide workbook Miami-Dade County workbook

The statewide workbook's Miami Beach ZIP sheets carry these figures monthly, as trailing 12 month totals and by calendar and fiscal year.

Sources on this page

City of Miami Beach Finance Department: City of Miami Beach Finance Department, monthly Resort Tax Report. Lag: Collected the month after the sale; the report for a collection month is emailed about five weeks after the sales month ends. Retrieved 2026-09-27.
Gross sales by ZIP code area: the same Resort Tax Report, gross sales table (rooms, food and alcohol). Consumer price index from the US Bureau of Labor Statistics, Miami-Fort Lauderdale-West Palm Beach series. Sources and methods.