The state documentary stamp tax on the deed must be paid before a deed can be recorded in the public records.
It is an amount paid to the local clerk of the court at the rate of $0.70 per $100 or fraction thereof on the full purchase price
(in Miami-Dade County the rate is $0.60 per $100 or fraction thereof of the full purchase price)
This is a one-off tax and is not paid every year
Unless agreed otherwise, the seller normally pays this tax at closing
On the closing statement it is normally shown as a debit to the seller