Ordinance 92-2819ORDINANCE NO. 92-2819
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA, PROVIDING FOR A TECHNICAL AMENDMENT TO
SECTION 4315 OF THE MIAMI BEACH CITY CHARTER BY CHANGING
THE RENTAL PERIOD PROVIDED FOR THEREIN WITH RESPECT TO
THE IMPOSITION OF THE RESORT TAX, TROM "S I:1 CO'JSLTUI T`.VE
MONTHS OR LESS" TO "ELEVEN CONSECUTIVE MONTHS OR LESS";
REPEALING ALL ORDINANCES IN CONFLICT HEREWITH; PROVIDING
FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS there is a conflict between Section 431 of the City
Charter and Section 41-45 of the City Code concerning the length of
a lease period for an occupant of a room to qualify for exemption
from the Resort Tax, in that Section 4312 provides for a "six" month
period and Section 41-45 of the City Code provides for an "eleven"
month period; and
WHEREAS Chapter 67-930 of the laws of Florida permits the City
to adopt the definition of transient rentals which was provided for
in Chapter 212 of the Florida Statutes in 1965, which provides an
exemption for persons who reside continuously longer than "twelve"
months; and
WHEREAS the City Commission of the City of Miami Beach wishes
to conform the "six" month period called for in Section 4312 of the
Charter to the "eleven" month period called for in Section 41-45 of
the City Code.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA:
SECTION 1.
Section 431/2 of the Charter of the City of Miami Beach is
hereby amended to read as follows:
Section 4312. Tax on occupancy of hotels, etc., and on
certain foods and beverages.
The City of Miami Beach is authorized and shall
have the right to impose, levy and collect a tax on
the rent of every occupancy of a room or rooms in
any hotel, motel or apartment house when the
renting is for a period of cix eleven consecutive
months or less; and upon the total sales price of
1
all items of food and alcoholic beverages sold at
retail by any establishment engaged in the sale of
alcoholic beverages and/or food for consumption on
the premises; said tax to be paid by the person
paying the rent or paying for the food and/or
alcoholic beverage herein specified and to be
collected by the person renting said rooms or
selling said food or alcoholic beverage for the use
and benefit of the city. Sales or rentals exempted
by chapter 212, Florida Statutes 1965, shall also
be exempt from the tax hereby authorized. That the
total receipts from the above tax levy shall be
kept and maintained in a separate fund and shall in
no event be transferred to the general fund, and
that the said fund shall be used for the promotion
of the tourist industry, which shall include, but
not be restricted to the following: Publicity,
advertising, news bureau, promotional events,
convention bureau activities, capital improvements
and the maintenance of all physical assets in
connection therewith; and for the payment of the
reasonable and necessary expenses of collecting,
handling and processing of said tax. That the
commission shall have the authority and power by
ordinance to determine and fix the amount of said
tax after public hearing not in excess of two per
cent.
SECTION 2. REPEALER.
All Ordinances or parts of Ordinances in conflict herewith be
and the same are hereby repealed.
SECTION 3. 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 4. EFFECTIVE DATE.
This Ordinance shall become effective on October 31, 1992 ,
which is ten (10) days after its adoption.
PASSED and ADOPTED this 21st day jf October
ATTEST:
CITY CLERK
PNB:lm
C:\ordinance\sixelev.per
092992
1st reading 10/8/92
2nd reading 10/21/92
2
MAYOR
FORM APPROVED
LEGAL DEPT.
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