CAO 00-16
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CITY OF MIAMI BEACH TRANSMITTAL FORM:
REQUEST FOR LEGAL OPINION
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TO:
Murray Dubbin
City Attorney
C.M.a. Number: 2-10/00
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FROM:
Jorge M. Gonzalez
City Manager
October 2. 2000
SUBJECT:
REQUEST FOR REFUND OF RBSORT TAXES
I am forwarding the attached memorandum to you for your handling. As indicated.directly
_ below,. please respond to this office with a copy of your opinion to the department, when
applicable.
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As soon as possible, please return the completed Legal Department Transmittal Form to
this office.
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Attachment
F:\CMGR\$ALL\LISA\LEGAL.FRM\LEGAL-OP.FRM
Thank you for your prompt attention to this matter.
c:
Patricia Walker
TO:
Jorge M. Gonzalez
City Manager
I!'ROM:
Murray H. Dubbin, City Attorney
Lawrence A. Levy, First Assistant City Attorney
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As per your request, attached is the Legal Opinion you requested regarding the above-
referenced subject.
Attachment
c: patricia Walker
CITY OF MIAMI BEACH
City Manager's Office
Interoffice Memorandum
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To:
Murray Dubbin
City Attorney
Date: September 26,"2000
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From:
Jorge M. Gonzale:\
City Manager 00-
REQUEST FOR LEGAL OPINION
Subject:
Deja Vu Lounge has requested a refund of resort taxes paid based upon their
understanding of Article IV, Division 4, Section 102-306 (Definitions) of the City's Code.
They believe they are exempted from collection and payment of resort taxes due to
their Department of Agriculture and Consumer Services License.
Question: As our code is presently written (102-318 & 102-308), is this
establishment entitled to a refund?
It has been the City's practice to require businesses to register based upon the type of
occupational license issued by the City and the type of product being sold. The issue of
the type of state of license only became relevant if the business was licensed as a
restaurant.
Question: As our code is presently written, how should the City be registering types
of establishments selling food and non-alcoholic beverages? For
example, juice bars, theater/lounges, or any business with restaurant type
seating (snack bars, coffee shops, bagel shops, bakeries, cafeterias
within a grocery store or deli, etc.)
We plan to amend the City Code (Article IV, Division 4, Section 102) to reflect the
changes in the types of establishments doing business within the City. It is imperative
that your responses be provided as soon as possible.
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