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Monthly Resort Tax Filing
RESORT TAX - GENERAL INFORMATION
1. Effective Date of Municipal Resort Tax Enabling Legislation: June 1, 1968
2. Items Subject to Tax: Rentals of accommodations in any hotel, motel, or apartment house; and sales of food
and beverage for consumption either on or off premises. (Effective November 1, 1996 beverage also includes
beer & malt beverages as well as wine & liquor) Only exception to beverage tax is alcoholic beverages sold for
consumption off the premises.
3. Rate of Tax: 4% for Room Rentals
2% for Food & Beverage Sales
4. Exempt Sales:
a) Any transaction involving total rent or sales price of less than fifty (.50¢) cents, or any rents collected under a
written lease for a period longer than six (6) consecutive months.
b) Sales to Federal, State and City governments, or any agency thereof.
c) Any nonprofit religious, educational or charitable institutions when engaged in customary non-profit
activities.
d) All persons and all transactions exempted as provided by Section 4 of Chapter 67-930, Laws of Florida, 1967.
e) Sale of alcoholic beverages for consumption off the premises.
f) Sales of food or beverages delivered to a person's home under a contract providing for deliveries on a
regular schedule when the price of each meal is less that ten dollars ($10.00).
5. Operator's Commission: Each operator shall deduct two percent (2%) of the amount of tax collected and/or
due providing that the amount of tax collected and/or due is remitted to the Finance Department, Bal Harbour
Village, on or before the 20th of the month following the close of each calendar month.
6. Remittance to Bal Harbour Village: All Resort Taxes collected and/or due shall be remitted to the Finance
Department, Bal Harbour Village, along with the original copy of the reporting form on or before the 20th of the
month following the close of each calendar month to avoid penalties. (2% Commission will be lost and a 10%
penalty will be imposed if payment is not received by the 20th of the month)
7. Penalties and Interest:
a) Original Delinquency: Any operator who fails to remit Resort Tax within the time required (see #6) shall pay a
penalty of 10% of the amount of the tax in addition to the full amount of the tax.
b) Continued Delinquency: Any operator who fails to remit Resort Taxes on or before the 30th day following the
date on which the tax has become delinquent shall pay a second delinquency of 10% of the amount of the tax
in addition to the full amount of the tax and the 10% penalty first imposed.
c) Fraud: If the Finance Director determines that the non-payment of any resort Tax is due to fraud, a penalty of
25% of the amount of the tax shall be added thereto in addition to the penalties stated In sub-paragraphs a & b
of this section.
d) Interest: In addition to the penalties imposed, any operator who fails to remit any Resort Taxes shall pay
interest at the rate of 1% per month or portion thereof, on the full amount of the tax, exclusive of penalties, from
the date on which the tax first became delinquent, until paid.
8. Failure to Collect & Report Resort Taxes: If any operator shall fail or refuse to collect and/or report Resort Taxes,
the Finance Director shall proceed in such manner as he/she may deem best to obtain compliance. Further, the
Finance Director may, with the approval of the Village Manager, charge a reasonable fee for any extraordinary
efforts required to determine and collect the amount of tax due.
9. Records Required: Every operator shall keep for three (3) years all records as may be necessary to determine
the amount of Resort Taxes collected and/or due. The Finance Director shall have the right to inspect such
records at all times.
10. Powers to Collect: Any Resort Taxes, penalties, and or interest due to Bal Harbour Village shall be considered a
debt owed to the Village by the operator who shall be liable to an action brought in the name of Bal Harbour
Village for the recovery of such amounts.
11. Violations and Penalties: Any operator who shall violate or fail to comply with any of the provisions of the Bal
Harbour Village Resort Tax Ordinance shall be punished by a fine of not more that $500.00 or by imprisonment
for not more than sixty (60) days, or both, in the discretion of the court.
12. Registration: Within 30 days after commencing business, every operator subject to Resort Tax shall register
his/her business with the Finance Director, Bal Harbour Village. The registration certificate issued shall be at all
times posted in a conspicuous place on the premises of the business.
