Ordinance 91-2749 Ordinance No. 91-2749
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA, AMENDING SECTIONS 41-50 AND 41-57 . 1 OF
THE MIAMI BEACH CITY CODE, SAID SECTIONS ENTITLED
RESPECTIVELY "REPORTS AND REMITTANCES" AND "LIENS FOR
TAX" PROVIDING THAT PERSONAL LIABILITY SHALL BE PLACED
UPON OPERATORS AND RESPONSIBLE OFFICERS FOR FAILURE TO
PAY CITY RESORT TAXES COLLECTED FROM OTHERS; PROVIDING
THAT LIENS IMPOSED FOR UNPAID RESORT TAX CHARGES SHALL BE
TREATED WITH THE SAME CHARACTER AND DIGNITY AS SPECIAL
ASSESSMENT LIENS, WITH SERVICE CHARGES ASSESSED FOR
DELINQUENT CHARGES AT THE MAXIMUM RATE OF INTEREST
ALLOWABLE BY LAW, PROVIDING THAT SUCH LIENS SHALL BE
FORECLOSED UNDER ANY METHODS AUTHORIZED BY THE FLORIDA
STATUTES, PROVIDING FOR THE COLLECTION OF COSTS INCLUDING
ATTORNEY' S FEES; REPEALING ALL ORDINANCES IN CONFLICT
HEREWITH; PROVIDING FOR SEVERABILITY; PROVIDING FOR AN
EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA.
SECTION 1.
That Section 41-50 of the Miami Beach City Code, said Section
entitled "Reports and remittances" is hereby amended to read as
follows:
SECTION 41-50 "REPORTS AND REMITTANCES".
Each operator shall , on or before the twentieth 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 director on forms provided by the finance director, of the
total rents or sales prices charged and received and the amount 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 reporting 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 upon cessation of business for any
reason. All taxes collected by operators pursuant to this article
shall be held in trust for the account of the city until payment
thereof is made to the finance director. Personal liability shall
be imposed upon operators (and/or all responsible officers of such
operators per §41-50. 2 herein) who have a duty to pay over resort
taxes collected from others and fail to do so.
SECTION 2 :
That Section 41-57 . 1 of the Miami Beach City Code, said Section
entitled "Liens for tax. " is hereby amended to read as follows:
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SECTION 41-57 . 1 "LIENS FOR TAX".
If any operator shall neglect or refuse to pay resort tax
after the tax is due and demand for same has been made upon said
operator, the amount (including the maximum rate of any interest
allowable by law or any penalty, together with any costs of
collection that may accrue in addition thereto) shall be a lien in
favor of the City of Miami Beach upon all property and rights to
property whether real or personal of such operator and, until fully
paid and discharged, shall be imposed as a special assessment lien
against the subject property and shall remain a lien equal in rank
and dignity with the lien of ad valorem taxes and shall be superior
in rank and dignity to all other liens, encumbrances, titles and
claims, in to or against the property involved. Such liens shall
be enforced by any of the methods provided in Chapter 86, Florida
Statutes, or, in the alternative, foreclosure proceedings may be
instituted and prosecuted under the provisions applicable to
practice, pleading, and procedure for the foreclosure of mortgages
on real estate set forth in Florida Statutes, or may be foreclosed
per Chapter 173 , Florida Statutes or the collection and enforcement
of payment thereof may be accomplished by any other method
authorized by law. The operator shall pay all costs of collection
including reasonable attorney' s fees incurred in the collection of
fees, service charges, penalties and liens imposed by virtue of
this Chapter. Said lien shall continue in full force and effect
until liability for the amount of tax is satisfied or becomes
unenforceable by reason of lapse of time. The finance director or
his authorized deputy may issue a notice of lien and cause same to
be recorded with the Clerk of the Circuit Court. Such liens shall
secure the tax due as of the date of its filing, together with such
further tax as may become delinquent prior to the time said lien
shall be released by the finance director. The notice of lien
shall state the amount of tax due or estimated to be due as of the
date of filing, but the amount stated therein shall not preclude
the city from enforcing the lien up to the full amount of tax which
may become due. Upon recording, the amount stated in such notice
of lien shall become a perfected lien upon the delinquent
operator' s real property. Said notice shall also perfect a lien
upon any personal property of the operator located within Dade
County upon service of a copy of same of any person having custody
or possession of any personal property of the operator.
Thereafter, such person shall be liable to the city if he fails to
hold said property for the use and benefit of the City of Miami
Beach pending foreclosure of said lien.
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SECTION 3. REPEALER.
All ordinances or parts of ordinances in conflict herewith be and
the same are hereby repealed.
SECTION 4 . SEVERABILITY
If any section, sentence, clause or phrase of this ordinance is
held to be invalid or unconstitutional by any court of competent
jurisdiction, then said holding shall in no way affect the validity
of the remaining portions of this ordinance.
SECTION 5. EFFECTIVE DATE
This ordinance shall take effect ten (10) days after its adoption,
on July 20, , 1991.
PASSED and ADOPTED this 10th day of July
1991. �
MAYA R
Attest:
CITY CLERK
LF/JKO/rg
A:\RES ORD SECT41-5.0RD
1st reading 6/19/91
2nd reading 7/10/91
3Ma APPROVED
LEGAL DEPT.
By
Date
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OFFICE OF THE CITY ATTORNEY
64 94 7iligran W624
F L O R I D A
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LAURENCE FEINGOLD *i,uuca�wwho
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CITY ATTORNEY z6 MIAMI BEACH, FLORIDA 33119-2032
TELEPHONE (305)673-7470
TELECOPY 13051673-7002
COMMISSION MEMORANDUM NO. 26:),;-)9
DATE: JUNE 19, 1991
TO: Mayor Alex Daoud and
Members of the City Commission
City Manager Carla Bernei Talarico
FROM: Laurence Feingold
City Attorney
SUBJECT: AMENDMENT TO MIAMI BEACH CITY CODE SECTIONS 41-50 AND 41-
57 . 1 PLACING PERSONAL LIABILITY UPON OPERATORS AND
RESPONSIBLE OFFICERS FOR FAILURE TO PAY CITY RESORT TAXES
COLLECTED FROM OTHERS AND AUTHORIZING THE IMPOSITION AND
FORECLOSURE OF MUNICIPAL RESORT TAX LIENS.
The attached ordinances amending Sections 41-50 and 41-57 . 1 of the
Miami Beach City Code have been prepared so as to: 1) provide that
resort taxes due the City of Miami Beach and held in trust for the
City shall result in the operator and/or responsible officer of
said operator being held personally liable for said funds; and 2)
designate municipal resort tax liens as "special assessment liens"
(which liens have priority over all competing interests in property
except ad valorem taxation) and to provide that such liens shall be
foreclosed under general provisions of law applicable to
foreclosure of mortgages, or pursuant to the provisions of Chapter
173 , Florida Statutes.
The purpose of the above-referenced City Code amendments is to
strengthen the Legal Department' s collection efforts in lien
foreclosure proceedings thus enabling it greater chances of
recouping delinquent resort taxes.
LF/JKO/rg
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