93-2862 Ordinance
ORDINANCE NO.
93-2862
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, AMENDING
SECTION 41-45 OF THE CODE OF THE CITY OF MIAMI
BEACH BY DELETING BEER AND MALTED BEVERAGES
FROM THE EXEMPTIONS OF THE RESORT TAX BEING
COLLECTED; PROVIDING FOR A REPEALER,'
SEVERABILITY AND AN EFFECTIVE DATE.
Whereas, in its regular session in 1993 the Legislature ofthe State of Florida
adopted Chapter 93-286 Laws of Florida, amending the Municipal Resort Tax Act; and,
Whereas, Section 41-45 of the City Code of the City of Miami Beach needs
to be amended in conformity with said amendments.
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMIBEACH:
Section 1 That Section 41-45 of the City Code of the City of Miami Beach be
amended as follows:
Section 41-45. Definitions.
When used in this article, the following terms shall mean or include:
Alcoholic Beverages. All distilled or rectified spirits, brandy, whiskey, rum, gin,
cordials, or similar distilled alcoholic beverages, including all dilutions and mixtures of one
or more of the foregoing, and wines, but excltidiRg beer aRd malt be'/erages .
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repealed .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, subsection, clause or provision of this Ordinance IS held invalid, the
remainder shall not be effected by such invalidity.
Section 4 Effective Date
This Ordinance shall take effect on September 1, 1993.
Passed and adopted this 28th day of July , 1993.
Attest:
~,lJ['~
City Clerk
1st reading 7/14/93
2nd reading 7/28/93
FORM APP~Af1[D
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CiTY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139
CITY OF MIAMI BEACH
OI'FICE OF THE CITY MANAGER TELEPHONE: (305) 673-7010
FAX: (305) 673-7782
COMMISSION MEMORANDUM NO. 4()~-q 3
July 28, 1993
To: Mayor Seymour Gelber and
Members of the City Commission
From: Roger M. CarltJJ , I .' 1\ I
City Manager ~~
Subject:
Amendment to the Resort Tax Code to Eliminate the Exemption for Beer
Sales
Administrative Recommendation
The Administration recommends that the City Commission adopt this Ordinance on
second reading after a public hearing on July 28, 1993.
Back~round
The City of Miami Beach has sought legislative approval for an amendment to the Special
Act which created the municipal resort tax eliminating the exemption from the tax on beer
and malted beverages. In the 1993 regular session of the legislature the requested
amendment was enacted.
Analysis
The elimination of this exemption for beer and malted beverages will increase the
expected revenues from the resort tax. The per capita consumption of all alcoholic
beverages has been declining for a number of years; however, the percentage of
alcoholic beverage sales for beer has been increasing. This Ordinance will produce an
expected increase of $100,000 in revenue representing $5,000,000 in beer sales at Miami
Beach restaurants and bars.
Conclusion
Based upon the amendment to the Special Act and its inherent equity in taxing beer and
malted beverages in the same manner as other alcoholic beverages are taxed, City
Commission approval on second reading is recommended.
RMC/RJN/me
AGENDA
ITEM
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1-2c (13
DATE