Ordinance 1727�
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OR�INAi�TCE NO._ 1727
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AN OitnINAI�CE ���'lENQ ING CHAPTEt2 41 OF "THE CODL
OF THE CITY OF .��IAt�R= BEACH, FLORIDA" . BY i�Ji�ING
A NE�1 AFtTICLE THEiZETO, I:�:q,:hEDIATELY FOLLO�:��II�TG
ARTSCLE IV OF SAID C�PTER, TO BE ENTIi'L1r�.�
"ARTICLE V�- AN Ol�DINANCE I'�iPC)S ING AND LEVYING
A' RES ORT TAX' ; P�2�V I� I NG F0:2 THE C4LLE�T ION
TH�REOF, ANA PE1vALTIES F'O:R VI�I�ATT�I�TS , AS
AUTHO RI2 E17 BY THE P ROV IS I OI�TS �F HOUS E B I"LL
i�?O. 2394, ALSO BEING �PTEtZ 67-930 OF THE
GEI�TERAL LA:�'S OF THE STATE OF FLORIDA, AOOPTEID
BY THE LE�IS LATURE OF FLORIDA , 19� 7"; AND
REPEALING ALL ORDINANCES IN CONFLICT THERE�vrTITH.
BE IT O:t�D�AINID BY THE CITY COUNCIL 4F THE CITY OF i'tIAi�I BEACH,
FLORIDA :
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SECTI�N 1 That Article V, Ch�pter 41 of "The Code of the City of
T�ia�ni Beach, Florida", cammonly known as the "City of
r�iia:_ni Beach Resort Tax Ordinax�ee" be and the same is hereby repealed,
SECTION 2 That pursuant to authority conferred by the provisions
i oi House Bill No. 2394, entitled "AN ACT relating to
cities and towns in all counti.es of the state having a population
of not less than three hundred thirty thousand (33�,00�� and not
more than three hundred fortx thousand (34J,000) and in counties
having a population of y�nore than nine hundred thousand {9��, OJO) .
according to the latest official decennial census, authori�ing sueh
cities and towns, whose charter specifically permits, to impose,
levy and collect a�runicipal resort tax not to exceed two per cent
(2/) of certain rentals and s��.e of food and beverage; providing
for the collection of such tax; authori2ing the governing legislative
body of such cities to appoint a resort tax authority, fixing the
nu��nber of its �ne�nbers, their qualifications, tenure of o�fice, their
power and authority in the supervision and expenditure of the funds
frosn such tax; providing the �nethod of repeal or a::nendment of such �
ordinance creating such authority; providing for a referendum
electian.",and filed in the Office of the Secretary of State on
Ju2y 14, 1967, and also known as Chapter 67-93� of the General Acts
of 1967 adopted by the Legislature of Florida, the City Council of
the City of T��liami Beach, Florida, in lieu of, and in the place and
stead of the ordinance repealed by the provisions of Section 1 hereof
does hereby ordain this ordinance, which shall be knawn as the
"City of �ii.a�mi Beach Resort Tax 4rdinance" .
SECTI4N 3 That Chapter 41 0€ "The Co3e of the City of Mia�ni Beach.
~ Florida" be and the same is he�ceby amended, by adding
thereto a new article, to be entitled "Article V", to foliow
Article ZV and to read as follows :
"ARTICLE V
"A11T ORDINANCE IytPOS ING AND LEVYING A' RESQRT TAX' ;
P�OVIDING FOR THE COLLECTI4N THEREOF, AND PENALTIES
F4R VIOLATIONS , AS AUTH4RI�E� BY THE PR4VIS IONS OF
HOU5E BILL NO. 2394, ALSO BEING CHAPTER 67-930 OF
THE GENEI3AL LA''i�1S OF THE STATE OF �'LORIDA, ADOPTED
BY THE LEGISLATURE OF FLORIDA, 196?"
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"See. 1.45 Definitions -;�hen used in this article e the
following ter�ns shall �nean or include :
l. "Alcoholic Severages" - A11 distilled or rectified
spirits, brandy, w�iskey, rum, c;in, cordials, or
si��� lar distilled alcoholic beverages, i.ncluding all
dil tions and �nixtures of one or �nore of the foregoing,
and wines , but exciud inq beer or ma lt beve�ages .
Ze "Apartrnent House" - Any building or part tbereof,
where separate acco�rnnodations for four (4) or more
fa�n lies living independently of each other are supplied
to ransient or permanent guests or tenants.
3.
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gues
with
"Finance Director" - i'ieans the Finance Director of the
City or his authorized Deputy.
"Guest" - Any person purchasing food, beverages,
intoxicating liquors, or wine for consumption on
pre�mises of any restaurant, or pre��nises licensed for
sale of beverages, intoxicating liquors, or winee
"Hote ls , i�ote ls and Rooxning Houses "- Every bu i ld ing
or other structure kep�, use+d, :naintained, advertised
r held vut to the public to be a place where sleeping
mm+odations are supplied for pay to transient or pern�anent
ts or tenants, whether or not there be in connection
any of the same, any dining rooms, cafes or other places
e �neals or lunches are sold or served to guests.
6. "Occupancy" - The use or possession, or the right to
the us e or pos s es s ion of any roorn or rocxns in a hote 1,
motel, rooming house or apartment house, or the right to the
use or possession of the �urnishings or to the services and
acco���nodations accompanying the use and possession of the
said roo*n or zoo:rs .
7a "Occupant" - A person who, for a consideration, uses,
possesses or has the right to use or possess any roarn or
roorns in a hotel, motel, rooming house, or apart�ment house,
under any lease, concession, per�nit, right of access,
license to use or other agree,nent, or otherwise.
8. "Operator" - Any person operating a hotei, motel, rooming
house, apartment house, or restaurant serving food for
consu�nption on the pre�nises , and any prernises licensed by
the City of ��Ria;mi Beach to sell beverages , intoxicating
liquors, or wine for consumption on the premises, in the City
o� T�iiami Beach including, but not limited to, the owner or
proprietor of such premises, lessee, sub-lessee, r�lortgagee
in possession, licensee or any other person otherwise
operating such hotel, �_notel, roaming house, apart�nent house,
restaurant serving food for consumption on the pre.rnises, and
any pre�nises licensed by the City of PRiami Beach to sell
beverages� intoxicating liquors, or wine for eonsu�nption
on the pre�.nises e
9. "Permanent Resident" - Any person who, on February i,
,� 96__7__; is a qualified voter of the City of r��iarni Beach
or who, on said date, meets the require�nents of residence
as a voter of the City of i�iiasni Beach .
10. "Person" - An individual, partnership, society, joint
stoek company, assoeiation, cozparation, estate receiver,
trustee, assiqnee, referee, or any other person acting in a
fiduciary or representative capacity, whether appointed by a
court or otherwise and any cornbination of individuals.
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"il. "Rent" - The consid�ration received for oecupancy valued
in money, whether received in Y.noney or otherwise,
including all receipts, cash, creciits and property or services
of any kind or nature, and also any amount for which credit
is allowed by the operator to the occupant, without any
d�eduction thereirom whatsoever.
12 ."Restaurant" - Any bus iness or place for the serving oi�
food or refresh.°nents required by law to be licensed by
the Hotel and Restaurant Co�nission of the State, or any
pre�rises licensed by the City for the sale of intoxicating
liquor or winee
13. "Return" - Any return filed or required ta be filed as
herein provided.
14. "Roo:n" - Any roa:n or rooms of any kind, in any part or
portion of a hotel, �,�notel, roominq house or apartment
house which is available for or let out for use ar possession
for any purpose other than a place af publie assezrbly�
15. "5ales Price" -- The retail sales price charged by the
operator to a guest, eonsumer or to any person for each
sale of food, beverages, intoxicating liquors, or wine
sold fo�r consu.mption on the premises .
"S ec o 41. � 6 I��POS IT ION �F TAX
. Com�.�encinq.on -��� 20�h ,� ef �Iovember , 196�, there
is hereby levied and there sl�a�l be paid a tax of two percent
t2%� on the rent of every occupancy of a room or rooms in
any hote 1, �note 1, rooming hous e o�c apartment house in the
City� and also upon the total sales price of all ite-ns of
food, beverages, alcoholic beveraqes, or wine sold a� retail
for consumption on the premis�s of any restaurant as herein
defined o
: S aid tax shall constitute a debt c�wed by the oceupant
' or guest to the City which is extinguished only by payment
to the operator or to the City. The occupant or guest
shall pay the tax to the operator of the hotel, ?notel,
rooming house, apart:ment house or restaurant at the time
the rent or the sales price is paido If the rent is paid
in install:nents, a proportionate share of the tax shall
be paid with each install�nent. The unpaid tax shall be
due upon the oceupant's ceasing to occupy space in the
hotel, ��rotel, roo��ning house or apartment house.
The tax due on a transaction calling for the payment
of rent or sales price of fram�
$ .50 to $ 099 -- 1¢
$1.00 to $1.49 -- 2¢
$1. 50 to $10 99 -- ��
$2 0 00 to $2 e 49 --- 4y�
$2.50 to $2.99 -- 5¢
on rents or sales in amounts of more than $3.00 two percent
t2/) shall be charged upon each dollar of price or rent,
plus the above bracket charges upon any fractional part
of a dollar in excess of even dollars.
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Sec. 41.47 EXEMPTIONS
No tax shall be i.mposed upon: �
�a) Federal, state or city governments, or any
agency thereof .
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tb� Any non-profit religious, non-profit educational
o= non--profit charitable institutions when en-
gaged in carrying on the custo3nary non-pro�'it relig-
ious, non-profit educational or non-profit charitable
activities. •
tc) Any rents paid by a permanent r�sident on his
p+ermanent place of abode; no permanent resident
shall b� permitted to have more than one exemptian
durir�g �he same period of time.
{d) School lunches served to students a.nd teachers;
all hospital meals and rooms.
te� All pre�nises and all transactions exempted under
the provisians of Chapter 2�.2, Florida Statutes,
1965, imp.os ing a tax on sales . '
(f) No ta� shall be paid on any transaction invalv-
ing rent or sales price o� less than fifty �54�)
cents. ,
Sec. �1.48 OPERATOR'S DUTIES
Each operator shal�. collert the tax imposed by this
ordinance to the same extent and at the same time a.s
�he rent or sal�s price is collected from every o�cu-
pant or guest. No operator shall advertise or state ir�
any manner, whether directly or indirectly, that the
tax or any part thereof will be assum+ed or absorbed bx
�he ope�ator, or that it will not be added to t�e rent
or sales price, or that if added, any part will be re-
fur�ded except in the manner hereinafter provided.
Sec. 41.49 REGISTRATIQN
�Ti�hin 3� days after �Che ef�ective da�e of this orc�i�
nance, or within 3� days after com�eneing busi.ness,
�ich�ve� is later, each oper�►tar Qf any hotel, mote1,
rooming house, apartment house or restaurant shall
register said hotel, motel, raoming 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. S,:�id?Certificate shall, among otber things,
state the following:
il) i'he name of the operator;
(2) T'he address of the hotel, motel, rooming hou,se,
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apartment house or restaurant;
(3) 1'he date upon which the certificate was issued;
�4) "This "Resort Tax Registration Certificate" sig-
nifies that the person named on the face hereof
has fulfilled the requirements of the Resort Tax Or-
dinance by registering with the Finance Director for
the purpose of collecting from occu�ants or guests
th�.�e Resort Tax and remitt�ng said tax to the Finance
Director. This certificate does not authorize any
persan to conduct any unlawful business or�to can-
duct any l.awful busi�ness in an unlawful manner, nor
to operate a hotel, motel, rqoming�house, apartment
house or restaurant without strictly complying wit1�
all local applicable laws, incluaing but not limited
to those requiring a permit from any board, com�nis-
sion, department, or office of this City. This cer-
tificate does not constitute a permit."
The 4perator shall pay a registration fee of One
{$1.0�) Dollar to the Finance Director at the time
of xegistration.
This Registration Certificate �hall not be assign-
able or transferable and each new operator shali be
r�quired to obtain a new Regis�ration Certificate.
Sec. 41,54 REPORTING A�TD REMITTING
Each► operator shall, on or before the last day of the
month following the close of each calendar mo►nth or at
the close of any longer reportinq period which may be
established hy the Finanee Directar with the approval
of the City Manager �ake a return ta the Finance Direc-
tor on forms pro�ided by the Finance Director, of the
total rents or saies priees charged and received ar�d
the an�ount of tax collected. At the time 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 repvrting periods for any certificate holder if
he deems it necessary in order to insure collection of
the tax and he may require further information on the
return. Returns and payments are due immediately upan
cessation of business for any reason. All taxes col-
lected by operators pursuant to this ordinance sha11 be
beld in trust for the account of the City until payment
thereof is made to the Finance Director.
See. 41.51 PENALTIES AND INTEREST
{a} priginal Delinquency. Any operator who fails
�o remit any tax i.mpased
by this ordinance within the time required shall pay
a penalty of 1� per cent of the amount of the tax in
addition to #.l�e amount of the �ax.
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(b) Continued Deli.nquency. Any operator who fails
tp remit the said tax
on ar before the thirtieth day follawing the date on
which the tax first became delinguent shall pay a
second delinquency penalty of 10 per cent of the
amount of the tax in addition to t.he amount of the
ta�c and the 14 per �ent penalty first imposed.
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(c) Fraud. If the Finance Dix•e�tor determines that
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the non-payment of any tax due ��der
this ordinance is due to fraud, a penalty of �5 per
cent of the amount of the tax shall be added �hereto
in addition to the penalties stated in subparaqraphs
{a) and (b� of this section.
(d� Interest. In addition to the penalties i�osed,
any operator who fails to rernit any
tax imposed by this ordinance shall pay interest at
the rate of one-half of 1 per cent per month, or
fraction thereof, on the amount of the tax, exclusive
of penalties, from the date on �hich the tax first
be�ame delinquent until paid.
(ej Penalties Merged with Tax. Euery �enalty im-
posed and auch
interest as accrues under the pravisions af this
section shall become a part of the tax herein
requized to be paid.
Sec. 41.52 FAILURE �O CQLLEGT AND REPCfRT �AX.
DETERM�NATTON OF TAX BY FINANCE DIREC'1�R
If any operator shall fail or refuse to collect said
tax and to rnake, within the time providec in this ordi-
nance, any report and gayment of said tax or any portion
thereof required by this ordinance, the :�inarice Dire�tor
shall proceed in such manner as he m�y deem best to ob-
tain facts and information on which to base h.is estima�e
of the tax du�. As soon as the Finance Director sY�all
procure such facts and information as r,e is able to ob-
tain upon which to base the assessment of any tax i�n-
posed by thi.s ord�nance and payable b� any operator who
has failed or refused td collect the Same and to make
such report and payment, he shall proceed to determine
and assess against such operator the tax, interest and
penalties provided for by this ordinance. In case such
determination is made, the Finance Director shall give
a notice of the amount so assessed by serving it per-
sonally or by depositing it in the United States mail,
postage prepaid, addressed to the operator so assessed
at his-last known address. Such operator may within 10
days after the serving or mailing of such notice make
application in writing to the Finance Director for a
hearing on the amount assessed. zf applicatior� by the
operatar fo�r a hearing is not made within the time pre-
scribed, the tax, interest and penalties, if any,
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determined by the Finance Director shall becarne final
and canclusive and immediately due and payable. if
such application is made, the Finance Director shall
give not less than 5 days' written notice in the m�nner
prescribed herein to the operator to show cause at a
time and place fixed in said notice why sai8 amount
specified therein should not be fixed for such tax, in-
teres� and penalties. At such hearinq the operator may
appear and offer evidence wh� such specified tax, in-
terest and penalties should not be so fixed. 'After such
hearing the Finance Director shall determine t.2�e proper
tax to be remitted and shall thereafter give written
notice to the person in the manner prescribed herein of
such determination and the amount of such tax. interest
and penalties. T�e amount detesmi.ned to be due shall be
payable after 15 days unless an appeal is taken as pro-
vided in Section 41.53
The Finance Director inay with the approval of the
City Manager charge $ reasonable fee for obtaining in-
formation which requires th� ascertainment of amounts
of any tax collected by the operator, or a�y pro-rations
and any expenses entailed by the Finance Director in
determini�g the pro-rations of any amount collected or
due upon any transfer.
Sec. +�1.53 APPEAL
Any operator aggrieved by any decision of the Finance
Director with respect to the amount of such tax, interest
and penalties, if any, may agpeal to the Finance Director
by filing a notice of appeal with the Finance Director
within 1S days of the servinq or mailing of the determi-
nation of tax due. �he Finance Director sha�.l fix a
ti�e and place for hea�cing such appeal and the Finance
Director shall give notice in writing to such operator
at his last known addre�s. The findir�gs of the Finance
Director shall be final and conclusive and shall be
served upon the appellant in the manner prescribed
above for service af notice of hearing. Any amount
found to be due shall be immediately due and payable
upon the service of notice. �
Sec. 41.54 RECORDS
It shall be the �uty of every operator to keep all
records as may be ;�ecessary to determine the amount of
tax due hereunder and shall preserve t�ie same for a
period of 3 yea�s. The Finanee Director shall have the
right to inspect such records at all reasonable times.
Sec. 41.55 R�FUNDS
(a) Whe�never �he amount of any tax, interest or
p�nalty has been overgaid or paid more than
once, or has been erroneously or illegally �ollected
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or received by the city under this ordinance, it may
be refunded as provided in subparagraphs �b) and {c)
of this section provided a elaim in writing therefor,
s�tating, under penalty of perjury the specif i� grourlds
upon which the claim is founded, is filed with the
Finance Director within 3 years of the date of pay-
ment. The claim shall be on �o=ms furnished by the
F3.�ance Director.
(b) An operator may claim a refund or take as
credit against taxes collected and remitted the
amount overpaid, paid more than on�e, or erroneously
or illegally collected or received when it is estab-
li�hed in a �aanner pregcribed by the Finance Director
that the person fron� whom the tax has been collected
was not an accupant or guest; pro�ided, 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 ox guest credited to
rent subsequently payable by the occupant or guest
to the operator.
(c) An occupant or guest may obtain a refund of
taxes overpaid, paid more than once, or erron�-
eously or illegally cvllected or received by the
city by filing a claim in the manner provided in
subparagraph (a) of this section, but only when the
tax was paid by the occupant or guest directly to
the Finance Director, or when the oc�upant or guest
having paid the tax to the operator, estabii$hes to
the satisfaction of the Finan�e �irector that the
occupant or guest has been unable ta obtain a refund
from the operator who collected the tax.
td) No refund shall be paid under the provisions of
thi.s section unless the claimant establishes his
� right thereto by written records showing entitlement
thereto.
Sec. 41.56 4PERATOR'S CREDIT FOR COLLECTIATG TAX
For the purpose of compensating the operator as com-
pensation for the keeping of prescri�ed records and the
proper accounting and remittir�g of taxes by him, suc�
operator shall be allowed 2/ of the amoun� due and
accounted for and remitted to the City in the form of a
deduction in �ubmi.tting his report and paying the amount
due by him, and the Finance Director shall allow the
said deduction of 2/ of the amount of the tax to the
person paying the same for remitting the tax in the
manner herein pravided and for paying the amount d�e to
be paid by him provided, however, that the 2/ allowance
shall not be granted nor shall any deduction be permitted
where the tax is delinquent at the time of payment or
v�here there is a manifest failure to maintain proper
records or ma�e proper prescribed reports.
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Sec, 41.57 ACTIONS TO C4LLECT
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Any tax required to be paid �y any occupant or guest
undex the provisions of thi.s ordinance shail be deemed
a deb� owed by the occupant or c�uest to the city. Any
such tax colleeted by an operator which has not been
paid to the city shall be deemed a d�bt owed by the
operator to the City. Any person awing money to the
city under the provisions of this ordinanc� shall be
liable to an action brougY�t in the name of t�.�ie City of
Miami. Beach for the recovery of such amount.
5e�. 41.58 VI4LATIONS; PENALTIES
Any person, f�.rm or corporation who shall violate or
fail to camply with any of the provisions of this ordi-
nance shall be punished by a fine of not more than
$1,000, or be imprisoned in the Ci�y Jail for not more
than Ninety (9�) r3ays, or both, in the discretion of
the Caurt.
Each day such violation shall exist shali constitute
a separate violation.
Any operator or other person who fails or refuses to
register as required herein or to furnish any return
reguired to be made, or w3�o fails or refuses to furnish
a supplemental return or other data required by the ��..
Finance Director, or who renders a false or fraudulent
return or claim, shall be guilty of a vialation of this
ordinance and shall be punis�able as aforesaid. Any
person required to make, render, sign or verify any
report or claim who makes any false or fraudulent report
or claim with intent to defea��. or evade the determina-
tion of any a�ount due required by this ordinance to be
made, shall be guilty of a violation of this ordinance
and shall be punishable as aforesair�.
Sec. 41.59 SEVERABILITY
If any section, subsection, sentence, clause or
phrase of this ordinance is for any reason held to be
invalid or un�onstitutional by any court of competent
jurisdiction, such decision shall not affect the valid-
ity t,f the remaining portions of this ordinance. The
City Council hereby declares that it v�ould have passed
this ordinanee and each �ection, subsection, sentence,
clause and phrase 3�e�eof, irrespeetive of the fact that
any one or more sectians, subsection,s, sentences,
clauses or�phrases hereof be declar�a invalid or
unconsti.tutional.
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SECTION 4 That all ordinances or parts af oi-dinances in conrlict
herewith be and the sa:ne are hereby repeale3.
SECTI+ON 5 The health and welfare of the �ity being in perila
�^� the three readings of this ord inance shall be had
in one session and the City Couneil finding that this ord inance
is necessary far the i��an�ne3iate protection of its citizens, it
shall therefore go into effect ii�nediately upon its passage.
PASSED AND ADOPTED this 2��th day of N•.�vember, 1968 e
ATTEST:
Ruth B. Rouleau
City C rk-Finance Director
By
Deputy
� ct re�ri i nn � Alrl\/At71I'1P 1' %l/ _ � QCiO
Mayor
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STATE OF FL�RIDA
COUNTY OF DADE:
I, RUTH B. RaULEAU, City Clerk and Finance Director in
and for the City of Miami Beach, Florida, do hereby certify that
Ordinance No. 1727 entitled:
AN ORDINANCE AMENDING CHAPTER 41 OF "THE CODE OF THE CITY OF MIAMI BEACH, FLORIDA",
BY ADDING A NEW ARTICLE THERETO, IMMEDIATELY FOLLOWING ARTICLE IV OF SAID CHAPTER, TO BE
ENTITLED "ARTICLE V- AN ORDINANCE IMPOSING AND LEVYING A'RESORT TAX'; PROVIDING FOR
THE COLLECTION THEREOF, AND PENALTIES FOR VIOLATIONS, AS AUTHORIZED BY THE PROVISIONS
OF HOUSE BILL N0. 2394, ALSO BEING CHAPTER 67-930 OF THE GENERAL LAWS OF THE STATE OF
FLORIDA, ADOPTED BY THE LEGISLATURE OF FLORIDA, 1967"; AND REPEALING ALL ORDINANCES IN
CONFLICT THEREWITH.
having beex� passed and adopted by the City Council of the City of
Miami Beach,
has been posted by me in three conspicuous
places in the City of Miami Beach, one of which was at the door
of the City Hall in said City on the
21 st day of
and that said Ordinance remained posted for a period of at least
thirty days in accordance with the requirements of the City Charter
of the said City of Miami Beaeh.
IN WITNESS WHEREOF I have hereunto set my hand and
affixed the official seal of the City of Miami Beach,
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