Per Bal Harbour Village Resort Tax Ordinance No. 411, every operator subject to Resort Tax shall register his/her business with Bal Harbour Village’s Finance Director within 30 days after commencing business. The registration certificate issued shall be posted at all times in a conspicuous place on the premises of the business.
Items Subject to Tax*
Resort tax is added to the price of rentals of accommodations in any hotel, motel, or apartment house; and sales of food and beverage for consumption either on or off premises and is collected from purchaser at the time of sale. 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.
*See Resort Tax Monthly Reporting Form for exempt sales.
Rate of Tax
4% for Room Rentals
2% for Food & Beverage Sales
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.
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). For any questions regarding Resort Tax, please email resorttax@balharbourfl.gov.