Ordinance 2023-4567 ORDINANCE NO. 2023-4567
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER 102 OF THE
MIAMI BEACH CITY CODE, ENTITLED "TAXATION," BY AMENDING
ARTICLE V, ENTITLED "LOCAL TAX," BY CREATING SECTION 102-
388 THEREOF, ENTITLED "HOMELESS AND DOMESTIC VIOLENCE
TAX" TO AUTHORIZE MIAMI-DADE COUNTY TO LEVY, COLLECT,
AND ADMINISTER THE 1% LOCAL OPTION FOOD AND BEVERAGE
TAX (ALSO KNOWN AS THE "HOMELESS AND DOMESTIC VIOLENCE
TAX") WITHIN THE MUNICIPAL LIMITS OF THE CITY OF MIAMI
BEACH, AS PROVIDED IN SECTION 212.0306 OF THE FLORIDA
STATUTES; AND PROVIDING FOR REPEALER, SEVERABILITY,
CODIFICATION, AND AN EFFECTIVE DATE.
WHEREAS, Section 212.0306(1)(b)of the Florida Statutes authorizes Miami-Dade
County(the "County")to levy a 1% local option food and beverage tax, also known as the
Homeless and Domestic Violence Tax (or the "1% Tax"), with the proceeds thereof
dedicated for homeless services and the construction and operation of domestic violence
centers; and
WHEREAS, pursuant to Fla. Stat. §212.0306 and Section 29-51 of the Miami-
Dade County Code of Ordinances, the 1% Tax applies to all food and beverage sales
generated by establishments with gross annual revenues of $400,000 or more that are
licensed by the State of Florida to sell alcoholic beverages for consumption on the
premises, except for hotels and motels; and
WHEREAS, the 1% Tax is collected throughout the County, with the exception of
the three municipalities authorized to impose their own municipal resort tax, namely, the
City of Miami Beach (the "City"), the Town of Surfside, and Bal Harbour Village, each of
which are exempt from the 1% Tax pursuant to Fla. Stat. §212.0306(1)(d); and
WHEREAS, 85% of the 1% Tax benefit the Miami-Dade County Homeless Trust,
the governing body which oversees the use of the portion of the Tax dedicated to
homeless services and programs, and the remaining 15% of the 1% Tax receipts are
overseen by the County's Domestic Violence Oversight Board for the construction and
operation of domestic violence centers; and
WHEREAS, the 1% Tax has long been a priority for the City and Miami-Dade
County, both of which have supported efforts to apply the 1% Tax in the City of Miami
Beach; and
WHEREAS, on February 20, 2019, the Board of County Commissioners for Miami-
Dade County adopted Resolution No. R-214-19, urging the Florida Legislature to amend
Section 212.0306 and expand the 1% Tax to include sales in the City of Miami Beach, in
order to provide additional funding to provide shelter and related services to those
experiencing homelessness and those fleeing domestic violence; and
WHEREAS, on November 2, 2021, 53.45%of the voters voting in the City of Miami
Beach Special Election approved a nonbinding straw ballot measure, which called for the
City Commission to adopt a Resolution urging the Florida Legislature to amend Section
212.0306 of the Florida Statutes, to allow for the collection of the 1% Tax in the City of
Miami Beach; and
WHEREAS, on December 8, 2021, the Mayor and City Commission adopted
Resolution No. 2021-31952, urging the Florida Legislature to amend Section 212.0306 of
the Florida Statutes to allow for the collection of the 1% Tax within the City of Miami
Beach; and
WHEREAS, on May 25, 2023, Governor Ron DeSantis signed into law House Bill •
7063 (HB 7063), which includes a provision authorizing the 1% Tax to be imposed within
the municipal limits of the City of Miami Beach, subject to certain requirements; and
WHEREAS, specifically, HB 7063 amended Section 212.0306(1)(d)to provide that
"the tax authorized by paragraph (1)(b) may be levied in" a city or town which collects its
own municipal resort tax "if the governing authority of the city or town adopts an ordinance
that is subsequently approved by a majority of the registered electors in such city or town
at a referendum held at a general election as defined in s. 97.021"; and
WHEREAS, accordingly, the first step to authorize the 1% Tax within the City is
for the Mayor and City Commission to consider adoption of this Ordinance; and
WHEREAS, as Fla. Stat. §97.021 defines a "general election" to mean an election
held on the first Tuesday after the first Monday in November in the even-numbered year,
this Ordinance, if adopted, would be subject to the requisite voter referendum approval
as part of the November 5, 2024 general election; and
WHEREAS, if the requisite referendum approval is obtained, an amendment to
Section 29-51 of the County Code would also likely be required, as the County Code
specifically exempts the City from the 1% Tax; and
WHEREAS, accordingly, the Mayor and City Commission desire to authorize the
County to levy, collect, and administer the 1% Tax within the municipal limits of the City
of Miami Beach, subject to voter referendum approval in accordance with Section
• 212.0306(1)(d) of the Florida Statutes.
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA:
SECTION 1. Section 102-388 of Article V, of Chapter 102 of the City Code, entitled
"Taxation," are hereby created as follows:
Page 2 of 4
CHAPTER 102
TAXATION
* * *
ARTICLE V. LOCAL BUSINESS TAX
* * *
Sec. 102-388. Levy, collection and administration of 1% local option food and
beverage tax (homeless and domestic violence tax).
(a) The City of Miami Beach authorizes Miami-Dade County to levy, collect and
administer the 1% local option food and beverage tax (also known as the
"homeless and domestic violence tax"), within the municipal limits of Miami Beach,
as provided in section 212.0306 of the Florida Statutes, as the same may be
amended from time to time.
(b) The homeless and domestic violence tax shall be imposed at the rate of one (1)
percent on each whole and major fraction of each dollar charged every person for
the purchase of food, beverages or alcoholic beverages in establishments that are
licensed by the State of Florida to sell alcoholic beverages for consumption on the
premises, except hotels and motels, in the same manner, and subject to the same
provisions as otherwise applicable throughout Miami-Dade County, Florida, in
accordance with the Miami-Dade County Code of Ordinances, as the same may
be amended from time to time.
(c) This section 102-388 of the city code shall be subject to voter referendum approval
in accordance with section 212.0306(1)(d) of the Florida Statutes, as same may
be amended from time to time. If the requisite voter referendum approval is
obtained, the imposition of the foregoing tax shall be further subject to approval by
the Miami-Dade County Board of County Commissioners, the taxing authority
authorized to levy, collect and administer the tax.
* * *
SECTION 2. CODIFICATION
It is the intention of the Mayor and City Commission of the City of Miami Beach,
and it is hereby ordained that the provisions of this ordinance shall become and be made
part of the Miami Beach City Code. The sections of this ordinance may be renumbered
or relettered to accomplish such intention, and the word "ordinance" may be changed to
"section," "article," or other appropriate word.
Page 3 of 4
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, subsection, clause or provision of this Ordinance is held invalid, the
remainder shall not be affected by such invalidity.
SECTION 5. EFFECTIVE DATE
This Ordinance shall take effect following the requisite voter referendum approval,
in accordance with Section 212.0306(1)(d) of the Florida Statutes.
PASSED AND ADOPTED this a4 day of TU , 2023.
ATTEST:
.11<2-2 "
JUL 2 8 2023 Dan Gelber, Mayor
Rafael E. Granado, City Clerk -4 ...... '
(Sponsored by Commissioner Ricky Arriola) % UNCORP ORATED)
CH,.26,•'
APPROVED AS TO
FORM&LANGUAGE
& FOR EXECUTION
6 - -zo- �3
City AtiotrutV Oita
Page 4 of 4
Ordinances - R5 L
MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Rafael A. Paz, City Attorney
DATE: July 26, 2023
3:20 p.m. Second Reading Public Hearing
SUBJECT:AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER 102 OF THE MIAMI
BEACH CITY CODE, ENTITLED "TAXATION," BY AMENDING ARTICLE V,
ENTITLED "LOCAL TAX," BY CREATING SECTION 102-388 THEREOF,
ENTITLED "HOMELESS AND DOMESTIC VIOLENCE TAX" TO
AUTHORIZE MIAMI-DADE COUNTY TO LEVY, COLLECT, AND
ADMINISTER THE 1% LOCAL OPTION FOOD AND BEVERAGE TAX
(ALSO KNOWN AS THE "HOMELESS AND DOMESTIC VIOLENCE TAX")
WITHIN THE MUNICIPAL LIMITS OF THE CITY OF MIAMI BEACH, AS
PROVIDED IN SECTION 212.0306 OF THE FLORIDA STATUTES; AND
PROVIDING FOR REPEALER, SEVERABILITY, CODIFICATION, AND AN
EFFECTIVE DATE.
ANALYSIS
See attached Commission Memorandum.
SUPPORTING SURVEY DATA
N/A
FINANCIAL INFORMATION
N/A
Is this a"Residents Right Does this item utilize G.O.
to Know" item. pursuant to Bond Funds?
City Code Section 2-14?
No No
Legislative Tracking
Office of the City Attorney
Sponsor
Vice-Mayor Ricky Arriola
Page 913 of 1588
ATTACHMENTS:
Description
❑ Commission Memorandum
❑ Ordinance
Page 914 of 1588
r
\,/ f /Th v `. i t r...,, -
OFFICE OF THE CITY ATTORNEY
RAFAEL A.PAZ,CITY ATTORNEY
COMMISSION MEMORANDUM
TO: Mayor.Dan Gelber and Members of the City Commission
Alina T. Hudak, City Manager
SECOND READING
FROM: Rafael A. Paz, City Attorney
DATE: July 26, 2023
SUBJECT: AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI'BEACH, FLORIDA, AMENDING CHAPTER 102 OF THE MIAMI BEACH
CITY CODE, ENTITLED "TAXATION," BY AMENDING ARTICLE V, ENTITLED
"LOCAL TAX," BY CREATING SECTION 102-388 THEREOF, ENTITLED
"HOMELESS AND DOMESTIC VIOLENCE TAX"TO AUTHORIZE MIAMI-DADE
COUNTY TO LEVY, COLLECT, AND ADMINISTER THE 1% LOCAL OPTION
FOOD AND BEVERAGE TAX (ALSO KNOWN AS THE "HOMELESS AND
' DOMESTIC VIOLENCE TAX".)WITHIN THE MUNICIPAL LIMITS OF THE,CITY
OF MIAMI BEACH, AS PROVIDED IN SECTION 212.0306 OF THE FLORIDA
STATUTES; AND, PROVIDING FOR REPEALER, SEVERABILITY,
CODIFICATION,AND AN EFFECTIVE DATE.
The attached Ordinance was prepared at the request of Commissioner Ricky Arriola.The
proposed Ordinance is the first necessary step to authorize Miami-Dade County (the
County")to levy, collect, and administer the 1% local option food and beverage tax, also '
known as the"Homeless and Domestic Violence Tax"(the"1%Tax"),within the municipal
limits of the City, as provided in Section 212.0306 of the Florida Statutes.
The Mayor and City Commission approved the Ordinance on first reading at the June 28,
2023 City Commission meeting. No changes have been made between First and Second
Reading. A summary of the proposed Ordinance is set forth below. ,
Section 212.0306(1)(b) of the Florida Statutes authorizes the County to levy a 1% local
option food and beverage tax, with the proceeds thereof dedicated for homeless services
and the construction and operation of domestic violence centers.
Pursuant to Fla. Stat. §212.0306 and Section 29-51 of the Miami-Dade County Code of
Ordinances, the 1% Tax is collected throughout the County, with the exception of the
three municipalities authorized to impose their own municipal resort tax, namely, our City,
the Town of Surfside, and Bal Harbour Village, each of which are exempt from the 1%
Tax pursuant to Fla. Stat. §212.0306(1)(d).
The 1% Tax has long.been a priority for the City and Miami-Dade County, both of which
have supported efforts to apply the 1% Tax in the City of Miami Beach. On February 20,
2019, the Board of County Commissioners for Miami-Dade 'County adopted Resolution
Page 915 of 1588
Commission Memorandum
July 26, 2023
Page 2
No. R-214-19, urging the Florida Legislature to amend Section 212.0306 and expand the
1% Tax to include sales in the City of Miami Beach.
On November 2, 2021, 53.45% of the voters voting in the City of Miami Beach Special
Election approved a nonbinding straw ballot measure, which called for the City
Commission to adopt a Resolution urging the Florida Legislature to amend Section
212.0306 of the Florida Statutes, to allow for the collection of the 1% Tax in the City of
Miami Beach.
Subsequently, on December 8, 2021, the Mayor and City Commission adopted
Resolution No. 2021-31952, urging the Florida Legislature to amend Section 212.0306 of
the Florida Statutes to allow for the collection of the 1% Tax within the City of Miami
Beach.
On May 25, 2023, Governor Ron DeSantis signed into law House Bill 7063 (HB 7063),
which includes a provision authorizing the 1% Tax to be imposed within the municipal
limits of the City of Miami Beach, subject to certain requirements.
Specifically, HB 7063 amended Section 212.0306(1)(d)to provide that"the tax authorized
by paragraph(1)(b) may be levied in"a city or town which collects its own municipal resort
tax "if the governing authority of the city or town adopts an ordinance that is subsequently
approved by a majority of the registered electors in such city or town at a referendum held
at a general election as defined in s. 97.021."
Accordingly,the first step to authorize the 1%Tax within the City is for the Mayor and City
Commission to consider adoption of this Ordinance. If adopted, the Ordinance will be
subject to subsequent referendum approval in accordance with Fla. Stat. §212.0306(1)(d)
as part of the November 5, 2024 general election.
If the requisite referendum approval is obtained, the Miami-Dade County Board of County
Commissioners would then likely need to amend Section 29-51 of the County Code to
impose the 1% Tax, as the current County Code specifically exempts the City from the
1% Tax.
RAP/FA/ag
Page 916 of 1588