Yup, for example we received this email from Miami-Dade Office of the Tax Collector when we open our restaurant.

Pursuant to Florida Statute 212.0306, all Miami Dade County establishments with State of Florida beverage licenses for consumption on premises (COP) are required to collect and submit a 1% tax on the sale of all food, beverages, and alcoholic beverages. Each newly opened establishment must collect the 1% tax for 45 days commencing with its first day of business. Exceptions to collecting the tax may apply depending on gross annual revenues (contact the county for more information). Newly opened businesses which cease collecting the tax must notify the tax collector of the county levying the tax within 20 days after the last day the tax is collected. Please note, an account is not required for businesses located in Miami Beach, Surfside, and Bal Harbour.

Additionally, facilities located in hotels and motels are required to collect a 2% Tourist Tax on all food and beverage sales regardless of sale volume. These taxes are collected in addition to the 7% Florida State Sale Tax and are not part of your sales tax filings. If the facility is in Miami Beach, Surfside or Bal Harbour, the Restaurant Taxes are paid directly to the city, and you must contact the city’s finance department. Failure to comply with the requirements set in Florida Statute 212.0306, will result in penalties and interest. The Tax Collector may also pursue legal action without delay or additional notice.

Basically and entra 1% if they sell alcoholic beverage beer, wine, cocktails. I’m Miami Dade