| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$151.58 |
21 |
|
Percentage of total item cost: |
19.51% |
48 |
|
Overall tax index: |
151 |
46 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Miami. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item, (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show
how Miami compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary: Miami currently has an
overall Tax Barometer index of 151,
indicating a 51% increase in
travel-related taxes since June 15, 1994.
This increase can be attributed
to higher taxes in the car rental and air
passenger sectors; taxes on restaurant meals and hotel rooms remain
at their base index levels. For a five-day, four-night trip to
Miami, travelers
can expect to pay approximately $152.00 in tourism-related taxes, a
total that ranks as the 21st lowest among all
52 surveyed destinations.
|
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$177.68 |
- |
|
Airport access fee: |
9.00% |
- |
|
Sales sales tax: |
6.00% |
- |
|
Local sales tax: |
0.50% |
- |
|
Florida state surcharge (per day): |
$2.05 |
- |
|
Florida vehicle license and registration
fee (per day): |
$0.35 |
- |
|
Total charges for 4-day rental with taxes: |
$215.44 |
- |
|
Total tax $ for 4-day rental: |
$37.76 |
21 |
|
Percentage of total car rental cost: |
17.53% |
25 |
|
Car rental tax index: |
186 |
47 |
|
Summary:
Car rental taxes in Miami have increased 86% since 1994, the
sixth highest increase among all surveyed destinations. This
change can be attributed to the introduction of a 9.00% airport access
fee and a $0.35 per day vehicle license and registration fee in 1999.
Tax charges on a four-day mid-sized car rental total approximately
$38.00, the 21st lowest such total among all 52 surveyed
destinations. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$356.00 |
- |
|
State sales tax: |
6.00% |
- |
|
Local sales tax: |
0.50% |
- |
| Local
lodging/occupancy tax: |
6.00% |
- |
| Total
charges for 4-nights lodging with taxes: |
$400.50 |
- |
|
Total tax $ for four-nights: |
$44.50 |
20 |
|
Percentage of total hotel room cost: |
11.11% |
30 |
|
Hotel
tax index: |
100 |
8 |
Summary: Lodging taxes have remained
steady in Miami since 1994. The approximate total of $45.00 in total taxes paid
during a four-night hotel stay ranks as the 20th lowest among all 52
surveyed destinations. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$151.00 |
- |
|
State sales tax: |
6.00% |
- |
|
Local sales tax: |
0.50% |
- |
|
Total charges for 12 meals with taxes: |
$160.82 |
- |
|
Total tax $ for 12 meals: |
$9.82 |
5 |
|
Percentage of total restaurant meals cost: |
6.11% |
12 |
|
Restaurant tax index: |
100 |
5 |
Summary: Taxes on restaurant meals have remained steady in
Miami since 1994. The approximate total of $10.00 in total taxes
paid on 12 restaurant meals ranks as the fifth lowest among all 52
surveyed destinations. |
 |
Rank |
|
International transportation tax: |
$26.40 |
 |
|
Passenger facility charge: |
$9.00 |
|
|
Immigration user fee: |
$6.00 |
- |
|
Customs user fee: |
$5.00 |
- |
|
APHIS user fee: |
$3.10 |
- |
|
Passenger civil aviation security services fee: |
$10.00 |
|
|
Total tax $ for international arrival and departure: |
$59.50 |
49 |
|
Percentage of total trip cost: |
7.66% |
52 |
|
Air passenger tax index: |
229 |
40 |
| (
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Taxes on international airline passengers have risen 129% in Miami
since 1994, the 11th largest increase among all surveyed destinations.
The $59.50 in total applicable taxes ranks as the second highest among
all surveyed destinations. Miami's base index includes a total
of $26.10 in tax charges, many of which are still in effect but at
different rates. Three tax increases occurred in 2002: a new
$10.00 civil aviation security services fee was introduced to fund
increased security measures; the international transportation tax was
increased from $25.60 to $26.40; and the passenger facility charge was
increased from $3.00 to $4.50 per flight segment, which is defined as
a takeoff and/or landing. |
 |
|
Barometer No. 5:
The United States
increased several of its taxes on international passengers that affect
all US cities. Those changes are to the APHIS (agricultural
inspection) fee on passengers from US$ 1.45 to US$ 2.00; a US$ 6.00
increase to transportation tax (US$ 12.00 total); a new US$ 12.00
arrival tax; and the lowering of the customs user fee from US$ 6.50 to
US$ 5.00.
Barometer No. 8:
Car rentals rates were affected by the introduction of
a 9.0% airport access fee and a US$ 0.35 per day vehicle licensing and
registration fee. In addition, the United States increased both its
international transportation tax and international arrival tax to US$
12.20. The APHIS Fee on passengers was also increased to US$ 2.05.
Barometer No. 10:
There were several changes in the airline sector. A US$ 6.00
immigration user fee was included for the first time, the APHIS fee
was increased to US$ 3.10, and the international arrival and
international transportation taxes were combined to produce a new US$
25.60 fee.
Barometer No. 11:
The international
transportation tax levied on airline passengers was increased from US$
25.60 to US$ 26.40. The United States also introduced the civil
aviation security service fee. This $10.00 fee was introduced to
offset the costs of enhanced security measures at U.S. airports. The
passenger facility charge was also increased from US$ 3.00 to US$ 4.50
per flight segment (i.e., an arrival or departure).
|
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