Sales Use and Tax (Miami) - Does Airbnb file this for me?

[Bernardo165]

Hi,

Due to Covid I haven't been able to do "short term rentals" for my unit, because of this I have had no rentals/sales for my unit where I would be able to collect any sales and use tax; however, the city of Miami Department of Revenue requires that I still file my "sales and use tax (DR-15)" regardless if I had any sales.

I was under the impression that Airbnb would do this even if I didn't have any sales because it's what the city of Miami requires, is this not the case?

Thank you!