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Ordinance 1619. • • . r . � � , � � � i '. � � , ' . . . � � , . �' • � ORDINANCE NO. 1619 � . � . * r s - c . •• . �� � , , ' . .� ' AN C)RDINANCE AMENDING CHAPTER 41 OF "THE CODE QF THE CITY OF MIAMI BEACH, FLORIDA", BY ADD-- ING A I�1EW ARTICL�S THERETO, iMMFDIATELY FOL- L4WING ART.'iCI�E IV �F SAID CHAPTFR, TO BE ENTITLED "ART=CLE V- AN 4RDINANCE IMP�SING A RES ORT TAX ON QCCUPANCY OF HOTEL R401NI.S , ROOMTNG HC�tTSES AND APARTMENT HOUSES AND �N THE SAL� OF ALCOHOLIC BEVERAGES� FUOD AND BEVERAGES WHEN S�LD FOR CONSt3MPTIAN ON THE PREMISES, AND PRO�'VIDING FOR mHE COLLECTION THEREOF. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MIAMI BEACH, FLORIDA: SECT=ON 1: 'F�his ordinanc� shall be known as the "City of Miami Beaeh Resort Tax". SECTI4N 2: That Chapter 41 of "The Code of the City of Miami Beach, Florida" be an� the same is hereby amended, by adding thereto a new article, to be c�ntitled "Article V", to follow Article IV and to read as €ollows: ���Trcr� v 1�N ORDINANC�S IMPQSING A RESORT TAX 4N OCCU- PANCY UF H4TEL R40MS , ROOIviING HOUSES AND APARTMENT HOUSES AND ON THE SALE OF ALCO- HOLIC BEVERAGES, FOOD AND BEVERAGES WHEN SOLD FOR CONSUMPTION �1 THE PREMISES, AND PROV=DING F�R THE COLLECTI4N THEREOF. Sec. 41.45 Def initions - W'hen used in this article, the following terms shall mean ar include: +/ l. "Pezson" -- An individual, partnership, society, association, join� stoc� company, corporation, estate receiver, trustee, assignee, referee, or any other person acting in a fiduciary or representative capacity, whether appoin�ed by a court or othex°wige and any co�abination of individuals. � 2. •"�perator" - Any person operating a hotel, motel, rooming house. apartment house, or restaurant serving food for consumptian on the premises, and any premises licensed by the City of Miami Beach to sell beverages, intoxicating liquors, beer or wi.ne for nnnnet�mr��i�-� nt1 nr1 ��'1A t'1'1""Ari17_�3P_Q . 111 't�"1L �1'tV Of Miami � . ■ � . . . � T T r . J . � e , � � • ' 1 .. � . + � � • . � �. � . ' �. . r • , . • ' ' • ' , ' . by the City of Miami Beach to sell beverages, intox- icating lic,�uors, beer or wine for consumption on the premises. �1 3. "�ccupant" - A person who, far a consideration, uses� possesses or has the right to use or possess an�r room or rooms in a hotel, motel, rooming house, or apartm�ent house, under any lesse, concession, per- mit,.�ight of access, license to use or other agreement, or otherwise. ✓ 4. "Guest" -- Any person purchas,�ng food, beverages, intaxicating liquors. beer or wine for consump- tion on the premises of any restaurant, or premises �icensed fo� the sale of beverages, intoxicating liquors, beer or wine. � S. "Occupancy" - The use or possession, or the right to the use or possession of any room or rooms in a hotel, motel, rooming house or apartment house, or the right to the use or �o�session of the furnishings or to the services and accommondations accompanying the use and possession of the said room or rooms. ,�` 6. "Hotels, Motels and Rooming Houses" - Every building or other structure k�pt, used, maifl� tained, advertised as or h�ld out �o the public to be a place where sleepi.ng accommodations are supplied for pay to transient or permanent gue�ts or tenants, whether or not there be in cannection wi�h. any of the same, any dining rooms, cafes or other places where meals or lunches are sold or served to guests. �% ?. "Apartment House" - Any building or part thereof, where separate accammodations for four (4� or more families living independently of each other are supplied to transient or permanent guests or tenants. f 8.� "Room" - Any room or rooms of any kind, in any part or portion of a hotel, matel, rooming house or apartment house which is available for or let out for use or possession for any purpose other than a place of publi� assembly. . � 9. "Rent" - The eonsideration received �or oc�upancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and pro�erty or services of any kind or nature, and also ariy amount for which credit is allowed by the opera- tor to the occupant, without any deduetion therefrom whatsoever. v lU. "Sales Frice" � The term "sales price" shall I mean the retail sales price charged by the operator to a quest, consumer or to any person for each sale of food, beverages, intoxicating liquors, _ 2 _ .� � '�, .� , � _ . ' ' - beer or wine sold for consumption on the premises. � 11. "Permanent Resident" � Any person who, on February l, 1967, is a qualified voter of the City of Miami Beach or who, on said date, meets the requirements of residence as a voter of the City of Miami 8each. �r � 12. "Return" - Any return filed or required to be filed as herein provided. 13. "Finance Director" - i+�eans the Finance Director of the Gity Qr his authorized Deputy. t/` 14. ";Restaurant" - Any bus iness or place for the serving of food or refreshments r�quired by law to be licensed by the Hotel and Restaurant Commission of the State, or any premises iicensed by the City for the sale of intoxicating liquor,, beer ar wine. Sec. 41.46 IMPOSITION OF TAX Commencing on the lst day of February, l96?, there is hereby levied �nd there shall be paid a tax of two (2�,6) percent on the rent of every occupancy of a room or rooms in any hotel, motel, rooming house or apart- ment house in the City, and also upon the total sales price af all items of food, beverages, alcoho3.ic bever- ages, beer or wine sold at retail for consumption on the premises of any restaurant as herein defined, Said tax shall constitute a debt owed by the occu- pant or guest to the City which is extinguished only by payrnent to the operator or to the City. Trhe occupant or guest shail pay the tax to the operator of the hotel, motel. rooming house, apartment house or restauran�k at the time the rent or the sales price is paid. If the rent is paid in installments, a proportionate share ot the tax sha�.l be paid with each installment. The un- paid tax shall be due upon the occupant's ceasing to occupy space in the hotel, motel, roomi.ng house or apartment house. The tax due on a transaction calling for the payment of rent or sales priee of from: $ .50 to $ .99 - l� $1. 00 to $1.4 9 -- 2¢ $1.50 to $1.99 - 3¢ $2.00 to $2.49 - 4¢ $2.5� to $2.99 - 5¢ on rents ar sales in amounts of �are than $3.00 two �2�6) percent shall be charged upon each dollar of price or rent, plus the above bracket charges upon any frac- tional part of a dollar in excess of even doliars. - 3 - . �s .� • � '• - Sec. 41.47 EXEMPTIONS No tax shall be imposed upon: (a) Federal, state or city government�, or any agency thereof, �b) Any non-profit religious, non-prafit educational or non-profit charitabie institutions when en- gaged in carrying on the customary non-pxofit relig- ious, non-profit educational ar non-profit charitable activities. �c) Any rents paid by a permanent resident on his permanent place of abode; no permanent resident shall be permitted to have more than one exemption during the same period of time. {d) School lunches served to students and teachers; all hospital rneals and rooms. (ej All premises and a11 transactions ex�mpted under the provisions of Chapter 212, Florida Statutes, 1965, impasing a t� on sales. �f� No ta� shall be paid on any transaction involv- ing rent or sales price of less than €ifty (50�} cents. Sec. 41.48 OPERATOR'S DUTIES Each operator shall collect the tax imposed by this ordinance to the same extent and at the same �ime as the rent or sales price is �ollected from every occu- pant or gue�t. No operator shall advertise or state in any manner� whet�er directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the ope�cator, or t3�at it will not be added to the rent or sales price, or that if added, any part will be re- funded except in the manner hereinafter provided. Sec. 41.49 REGISTRATION Within 30 days aiter the effective date of t�s�.s ordi- nance, or within 30 days after commencing business, whichever is later, each operator of any hotel, motel, rooming house. apartment house or restaurant shall �egister said hotel, motel, rooming house, apartment house or restaurant with the City Finance Director and obtain from him a"Resort Tax Registration Certificate" to be at all times posted in a conspicious place on the premises. Said Cert3.ficate shall, among other things, state the following: (1) �he name of the operatar; (2) The address o� the hotel, motel, rooming house, - 4 - apartment house or restaurant; (3y The date upon which the certificate was issued; t4) "Thi� "Resort Tax Registration Certificate" sig- nifies that the person named on the face hereof has fulfilled the requirements of t-.he Resort Tax Or- dinance by reqistering wi�.h the Finance Director for the purpose of collecting from occupants or guests the Resort Tax and remitting said tax to the Finance Director. This certificate does not authoriZe any person to conduct any uniawful business or to con-- duct any lawful business in an unlawful. manner, nor to operate a hotel, motel, rovming house, apartment house or restaurant without strietly complying with all local applicable laws, including but not limited to those requiring a permit from an� board, com�nis- s ion, department, or of f ice of thi.s City. This cer- tifica�e doe� not constitute a permi.t. " T`he Operator shall pay a registration fee of One ($1.00) Dollar to the Finance Director at t.he time of registration. This Registration Certificate shall not be assign- able or transferable and each new operator shall be required to obtain a new Regis�ration Certiticate. Sec. 41.50 REPORTING AND REMITTING Each operator shall, on or before the last day of the month following the close of each calendar month or at the close of any longer reporting period which may be established by the Finance Director with the approval of the City Manager make a return to the Finance Direc- tor o� forms provided by the Finance Director, of the total rents or sales prices charged and received and the amount of tax Collected. At the tirne the return is filed, the full amount of the tax collected shall be remitted to the Finance Director. The Finance Director may with the approval of the City Manager establish shorter reporting periods for any certificate holder if he deems it necessar� in order to insure collection of the tax and he may require further information on the return. Returns and paymerits are due immediately upon cessation of business for any reasan. All taxes col- lected by operators pursuant to this ordinance shall be held in trust for the account of the City until payment thereof is made to the Finance Director. Sec. 41.51 PENALTIES AND INTEREST �a) Original Delinquency. Any operator who fails to remit any tax imposed by this ordinance within the time required shall pay a penalty of 10 per cent of the amount of the tax in addition to the amount of �he tax. � � r � (b) �ontinued Delinquency, Any operator who fails to remit the said tax on or before the thirtieth day follawa.ng the date on which the tax first became delinquent shall pay a second delinquency penalty of 10 per rent of the amount of the tax in addition to the amount of the tax and the 1� per cent penalty first imposed. {cj Fraud. If the Finance �irectoz d�termines that the non-payment of any tax due under this o�dinance is due to fraud, a penalty of 25 per cent of the amount of �he tax s�all be added thereto in addition to the penalties stated in subparagraphs ta) and (b) of this section. (d) Interes�. In addition to the penalties irnposed, any operator who fails to remit any tax impased by this ordinance shall pay interest at the rate of one-half of 1 ger cent per month, vr fraction thereof, on the amount of �he tax, exclusive of penalties, frora the date on which the tax first became delinquent until paid. �e) Penalties Merged with Tax. Every penaity a.m- posed and such interest as accrues under the provisions of this se�tion shall become a part of the tax herein required to be paid. See. 41.52 FAILURE �4 COLLECT AND REPORT TA�. DETERMINATION OF TAX BY FZNANCE DIRECTOR If any operator shall fail or refuse to collect said tax and to make, wi�hin the time prcvided in this ordi-- nance, anX report and payment of said tax or any portion thereof requir�d by this ordinance, the Finance Director shall proceed in such mann�r as he may deem best to ob- tain facts and information on which to base his estimate of the tax due. As soon as the Finance Director shall grocure such tacts and information as he is able to ob- taa.n upon which to base the assessinent of any tax im- posed by this ordinanc� and payable by ar,y operator who has failed or refused to collect the �ame and to make such report and payment, he shail proceed to determine and assess against such opera�or the t�x, interest and penalties provided for by �Chis ordinance. In case such determination is raade, the Finance Director shall give a notiee o� the amount so assessed by serving it per- sonally or by depositing it in t�e United States mail, postage prepaid, addressed to the operator so assessed at his last known address. Such operator may within lt; days after the serving or mailing of such notice make application in writinq to the Finance Directar for a hearing on tiie amount assessed. If application by the operator for a hearing is not made within the time pre- scribed, the �Cax, interest and penalties, if any, � ` � � f • , f. � , . . determined by the Finan�e Director shall becoz�e final and conclusive and imm+ediately due and payable. If such application is made, the Finance Director sha11 give not less than 5 days' written notice in ihe manner prescribed herein to the operator to show cause at a time and place fixed i.n said notice why said amount specif3.ed therein should not be fixed for such tax, in- terest and penalties. At such hearing the operator may appear and offer evidenc� why such specified tax, in- terest and penalties should not be so fixed. After such hearing the Finance Director shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the mariner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 da�s unle�s an appeal is taken as pro- vided in Section 41.53 The Finance Director may with the approval of the City Manager charge a reasonable fee for obtaining in- formatian which requires the ascertainment of amounts of any tax collected by the operator, or any prv-rations and any expenses entailed by the Finance Director in determin3.ng the pro-rations of any amount collected or due upon any transfer. Sec. 41.53 APPEAL Any operator aggrieved by any decision of the Finance Director with respect to the amount of such t�x, interest and penalties, if any, niay appeal to the Finance Director by filing a notice of appeal with the Finanee Director within 15 days of the serving or mailing of the determi-� nation of tax due. The Finar�ce Director shall fix a time and place for hearing such appeal arid the Finance Director shall give notice in writing to such operator at his last known address. The findings of the Finance Director shall be final and conclusive and shall be se=ved upon the appellant in the manner prescribed above €or service of notice of hearing. Any �mount found to be due shall be inn�tediately due and payable u�on the service of notice. hall be the duty of every operatar to ke as may be necessar�,r to determine the am hereunder and shall preserve the same f of 3 years, The Finance Director shall a inspect such records at all reasonable amount ot any een overpaid erroneously o ax. interest or paid more than illegally collected ■ . � ' '' • , , � • . .� . , . or received by �the city under tliis ordinance, it may be refunded as provided in subparagraphs �b) and �c) of this section provided a claim in v�riting therefor, stating under penalty af perjury the specific grounds upon whieh the claim is founded, is filed with the Finance Director within 3 years of the date of pay- ment. The claim shall be on forms furnished by the �'inance Director. (b) An operator ma� claim a refund or take as credit against taxes collected and remi.tted the amount overpaid, paid more than once, or erroneously or illegally �ollected or received when it is estab-- lished in a manner prescribed by the Finance Director that �.he person fram whom the tax has been collected was not an occupant or guest; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the occupant or guest credi.ted to rent sul�sequently payable by the occup�nt or gues� to the operator. (c) An occupant or guest may obtain a refund af taxes overpaid, paid more than once, or erron- eously or illegally collected or received by the city by f�.ling a claim in the manner provided in subparagraph (aj of this section, but onl� when the tax was paid by the occupant or guest directly to the Finance �irector, or when the occupant or guest having paid the tax to the oper�tor, estabiishes to the sa�isfaction of the Finance �irector that the occupant or guest has been unable to obtain a re€und from the operator who collected the tax. (d� No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. Sec. 41.56 OPERATOR'S CREDIT F4R COLLECTING TAX For the purpose of compensating the opera�or as com- pensation for the ke�pinq of prescribed records and the proper accounting and remitting of taxes by him, such operator shall be allowed Z� of the amount due and accounted for and remitted to the City in the form of a deduction in submitting his report ar�d paying the amount due by him. and the Finance Director shall allow the said cleduction o€ 2� of the amount of the tax to the person paying the same for remitting the tax in the manner herein provided and for paying the amount due to be paid by him provided, however, that the 2f allowance shall not be granted nor shall any deduction be permitted where the tax is delinquent at the ti.me of payment or where ti�ere is a manifest failure to maintain proper rec�ords or make proper pregcribed reports. -- 8 - � � •� . r `. , Sec. 41.57 ACTIONS 'TO COLLECT Any tax required to be paid �y any occupant or guest under the provisions of this ordinance shall be deemed a debt owed by the occupant or guest to the city. Any' such tax collected b� an op►erator which has not been paid to the city shall be deemed a debt owed by the operator to the City. Any person owing money to the city under the provisions of this ordinance shall be liable to an action l�rought in the name of the City of Miami. Seach for the recovery of such amount. Sec. �1.58 VI4LATIONS; PEN�LTIES Any person, firm or corporation who shall violate or fail to comply with any ot the provisions of this ordi- nance shall be punished by a fine of not more than $1,a44, or be imprisoned in the City Jail for not mare t3zan Ninety (90) days, or both, in t�he discretion of the Court. Each da� such violation shall exist shall constitute a separate violation. Any operator or other person who fails or refuses to register as required herein or to furnish any return required to be made, or who fails or refuses to furnish a supplernental return or other data required by the Finance Director, or who renders a false or fraudulent return or claim, shall be guilty of a vio3.ation o€ this ordinance and shall be punishable as aforesaid. Any person required to make, render, sign or verify any report or claim who makes any false or traudulent report or claim with intent to defeat or evade the determina- tion of any amount due required by this ordinance to be made, shall be guilty ot a violation of this ordinance and shall be punishable as aforesaid. Sec. 41.59 SE�ERABILiTY If any section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid or unconstitutional by any caurt of competent jurisdiction, such decision shall not affect the valid- ity of the remaining portians of this ordinance. 2'he City Council hereby declares �hat it would have passed this ordinance and each section, subsection, sentence, clause and phrase hereot, irrespective of the fact that an�r one or more sections, subsections, sentences, clauses or phrases hereof be declared inva3.id or unconstitutional. Sec. 41.60 TAXES CONSTITUTE SPECIAI� FUND T'he total receipts frcma the tax hereby imposed and levied shall be kept and n�aintained in a separate fund �'� � . „ . , . : , . . < . .. . , and shall in no event b� transferred �o the General Fund, an�d t%at the s�►id fund sh�ll be used for the pro- motion of the tourist indu�try, which sha11 include, but not be restricted to the follc�wing: Publicity ... Advertising ... News 8ur�au ... Pro�tior�al 8vents ... Conven�ion Bureau Activities ... Capital Iraprovements and t,he Maintenance of all Physical Assets in connec- tion therewith; and for the payme�►t of the reaaona3�le and ne�e$sary expenses of collecting, har�ciling and processing of �aid tax. Se�. 41.b1 CONFLICTING QRDINANCES That all ordinances or parts of ordi.nances in conflict herewith, be and the same are hereby repealed. Sec. 41.62 EFFECTIVE D�ATB This ordinance shall take effect imm�diately upon its passage and posting as required by law." PASSFD and ADOPTED thia 15th day of December. 1966. . � / � / � �L�...�.� • - - � �'' � ,,- lst reading - November 30, 1966 2nd reading - November 30, 1966 3rd reading - December 15, 1966 POSTED - December 19, 1966 --la- � � • � �: . ' *. STATE OF FL,ORID1� COUNTY OF DADEe 1 . � • � . . � � . , t,� � � . . I, Re �filo Lo JOH1VSOiV, City Clerk in and ior the City of if�.i.ami Beach, Florida, do hereby certify that Ordinance i�To 0 1619 enti�tled � "AN ORDINANCE AMENDING CHAPTER 41 OF ''1�iE CODE OF THE CITY OF MIAMI BEACH, FLORIDA; BY ADDING A NEW ARTICLE THERETO, IMMEDIA�ELY FOLLOWING ARTICLE IV OF SAID CHAPTER, TO BE ENTITLED 'ARTICLE V- AN ORDINANCE IMPOSING A RESORT TAX ON OCCUPANCY OF HOTEL ROOMS, ROOMING HOUSES AND APAR,TMENT HOUSES AND ON THE SALE OF ALCOHOLIC BEVERAGES, FOOD AND BEVERAGES WHEN SOLD FOR CONSUMPTION ON THE PREMISES , AND PROVIDING FOR THE COLLECTION THEREOF .'" having been �assed and ado�ted by the City Council of the City o� f�iami Beach, Florida, has been posted by me in three cons�icuous places in the City of l��iiami Beach, one oi which was at the door of the City� Ha11 in said City on the 19th day oi December, 1966, and that said Ordinance reinained posted for a�eriod of at least thirty days in accordance with the requirements of -the Cit� Charter o� the said City of ��iiami Beacha IN V�TITNE�S WHFREOF � have hereunto set my hand and af�ixed the official �seal oz the City oi Niiami Beach, Flora.da, on this the 15th daf� of February, 1967. �� City Q�erk .�: i � � r r . . . . . ... �, a ; 7 � ` ., , 1:f „ ?h ' , ,�.� �. + ,.^ . 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