94-21278 RESO Incomplete
, "
RESOLUT:ION NO.
94-21278
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA,
AUTHORIZING THE MAYOR AND CITY CLERK TO
EXECUTE PROFESSIONAL SERVICES AGREEMENTS WITH
THE BOOKKEEPERS AND BEVERLY YOUNG FOR RESORT
TAX AUDITS.
Whereas, the Finance Committee has recommended that the
number of audits of businesses subject to the Resort Tax be
increased; and,
Whereas, such an increase in the number of audits can be
accomplished most efficiently by having independent contractors
perform these audits for a fee per audit performed plus a
percentage of any assessment collected.
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and City Clerk are
authorized to execute the professional services agreements
(attached hereto as composite exhibit "A") with The Bookkeepers and
Beverly Young for the performance of Resort Tax audits for the
city.
PASSED AND ADOPTED THIS
8th
DAY OF September , 1994.
Attest:
Mayor
~A~l~.~
City Clerk
fORM APPROVliJ
I LEGAL DEPT,
.-:-1
By ~Q
Date 1'- 1- "''\
,
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PI~lI ,t ~v t-t~Q~,J.- -1l-~~fN'~
j;J( <-JI.t./ V'-t' .I:f L.rP ~ftAt!KI(BIl'1' "A") '/.(g a IS'
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P IA 11.-1/41 AGREEMENT FOR PROFESSIONAL SERVICES
lor~
This agreement is between the City
Section (the "City") and
provision of professional services
required to collect and remit Resort
beverage sales in Miami Beach.
of Miami Beach, Resort Tax
(the "Firm") for the
in the review of entities
Tax on room rents, food and
The city will direct the Firm on the entities to be reviewed and
provide the Firm with training and assistance to properly undertake
their reviews.
The Firm will provide any and all personnel, equipment
transportation and other resources necessary to accomplish the
reviews as directed by the City.
The Firm will be an independent contractor with the city in the
performance of these reviews and shall provide all necessary
insurances to protect and hold harmless the City as a result of any
actions resulting from the performance of the reviews of entities
on Miami Beach.
In consideration for the review efforts of the Firm, a fee of $500
per review completed will be paid to the Firm. In addition to the
fee, the Firm will receive twenty-five percent (25%) of any
collection of an assessment arising as a result of their review of
an entity required to collect and remit Resort Tax.
This agreement will be for one year for the date of its adoption
but may be renewed in additional one year increments by mutual
consent of the parties. This agreement may be cancelled upon sixty
(60) days notice by either party.
Adopted this
day of
, 1994.
For the Firm
Mayor
Attest:
For the Firm
City Clerk
56
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..
JP
The Bookkeeper. i. u accolUl~iQ9' .ervice. f1ra located 1D Coral
Gable., Florida. Founded 1n 1989. the CO~uy baa provided .er-
vice. to over 300 co.paniea, profea.ionals ud non-prOfit .Dti~-
1.s priaarl1y 1n Da4e anei Browarei COlUlti...
COIIIPaD7 personnel bolel . variety of manageaeDt al14 accounting
degree. with significant year. of experience in ...11 b~.iQe..
accounting.
Cen.ral aanagament and adm1ni.~ative .ervic.. are over.eeD br
Mich.el Criffey. co~.ny President (resume attacheell.
-SpeeiUe'.ervic:e. for City of Miaa1 Beach ll.aort Tax 1)1v180n are
p~yideei under the direction of Elizebeth Bud Ireawae .ttachedl.
01
,
Alao ...igned to ...iat 1D this effort i. ~. Valerie Bstta. a
recent gra4uate oe the Univeraity of Miaai curren~ly enrolled in
the Maaters in Accounting progrUl.
57
/
IUCIlABL .. GaunT
69U BUOUBU S'nEIT
cORAL GABLIS, FLOaXDA 331~&
(3051 U5~323.
Michael G~iffey hold. a aachlor. degree in PaycbolQg7 froa
Florida State University and a Masters in Public Adaini.trat1on
fro. Florida International Uni.er,ity.
Mr. Griffey haa twenty five year. of prof...ional work exper-
ience. He has worked a. a reserech psychologiet in both tbe
privata and public aectora and wbila on activa duty in tbe .ilit-
ary. Ke was involved in studies of .ental be.lth, pre.chool
educ.tion approacb.a, dru~ .nd alcohol ua. and cri.lnal juatice
.yste.. over tbe cour.e of s.ven y.ars.
A8 . public administrator Mr. Griffey worked for eight year. in
~e public and non profit s.ctors aa a senior ..nager of ..ploy-
..nt and training progr....
Re b.. served aa a conaultant to th. public, private snd non-
profit ..ctor. for ..veral n.tional consultin~ firaa and for
three year. a. the owner of his own e.plo~ent and treining con-
sulting fira. H. i. currently affiliated with Baployer.
per.onnel COQaultante, a He. York ba.ed fira.
In 19.6 Hr. Criffe, creacad TKB aOO~EPERS as an Info~ationl
aocounting seryioe. bu,ine.s tocQainq on a..l1 buain.s.. With
offices in Coral Cable.. the bus in... currently servioee epproxi-
.ately 150 Client. in South Floride. Mr. Griffey a. the CBO pro-
vid.. general aanag...nt .ervic.. to tbe co.pany.
Hr. Griffey fa an active .e a m.uer of The Gr.ater lei..i CbUlber
of Co_erce, a -aber of the Boerd of Director. of 'lbe Are.
8tage, and a volunteer tutor with the Project Lead literacy pro-
vraa. Se is a paat .eaber of Board of Director. of Jo~e Por
MiUli, The National Asaoelation of Privet. :tndustZ'7 Councila, The
Hational Al11ance of Busin..s Policy committ.. end the Buain..s
a.e1atanee Center.
Hioba.l Gri~f.v and his wife 'atty have lived iD H1a.i s1nce 1'73
.nd in Coral Cable. for the pest tan rears. Hre. Criffey ia a
Certified PUblic Accountant and principal of the fi~ Griffey .
A..ooiat.a.
58
1lL1ZA8B111 f. HAND
USUMI
U1l1...,ofMIIInI.lm
'9*1,.7 MV\Il:IIrotNASD. Hclh~orpllll\lonl"''''"..el a1'"
IICIIl'Idas ~ilr III Mllml; IlCII<<l<<Iot ilI..--o..-uada&
... _1MQJlM: 1ll$pOIIllbillliu II prlAclpal or member 1Irm.
INI- \919 Hol4 "a-Iouajob aalpn\QIlI III tIIo air lIWponatioG Geld. lob
palklcl111 widl NIliOllll ARIa.; SCnIot Mwllf I'\IrahIIIq; IIIll
AccoIaIIII ~Ic; &.Jdl.Alr. CoclInlI1ct: TaIIllllem1tkm AiltiMe
DiIIct<<, ,,*,,1nI ACCOUllIilII: ColIIiIlenll1 AIrUIIoI. DlnloIot 1.lIlIint
AoacNnIInIo
1_ J(DlaIl Owner of IIIIIl hSIlIe.A -lIfta IIlIlllnMoilllONiCllllnn.
I
59
THE
BOOKKEEPERS.
'R . ----". ..
P01.LOW1HG IS ,. UPll.ESElITA.TIVS SAMPLE or CLIENTS WHO MAY BE CONTACTED
FOR REFERENCES:
-
llOMEllO BI..'M'O - AllTlS1'
ZI11 GRAND AVENUE, MAYP,\.1
COCOllUT <mOVE, nOR'DA 33133
44S-3328
CAllEUXCllANGI - Bl&l"LOY1lIMT
SUUIO'I HODES, OWtIn
220 MIRACLE IIILE . 203
CORAL GABLES, PLORlDA 3313.
ut-OOu
YALS SAMOLE, M.D. - PHYSICIAN
40VAkCE TOWU
6262 SIfflSIT DRI VB
SOUTH MIAMI, PLORlDA 331.'
6U-TTU
RETAIL BSTATl, INC.
1'40 TDl'LB'l'ON, OWNEIL
ZI11 GKAND AYKNUB 1&1.
COCONUT tROVE, FLORIDA 33133
441-2111
HOWARD" ICUllftBIL - ATTOIlMBY
328 IIINORCA AVSNUE
CORAL GABLES, FLORIDA 3313.
44Z-7085
COGAJf'S PASTA l caILL
DOUG COGAN, OWllD
U AUlDIA.
CORAL GABLES, FLORIDA 3313.
oUl-2810
NIUGHSOI.S HELPING NEIGHBORS
LYNl( CAMERON
.100 N.W. 11TH TII.RACE
MIAMI. FLORIDA 331T2
471-6813
OUAltTB ok all - ATTORNEY
,no AllU
1$ MERRICK WAY, SUITE .51&
CORAL CABLES. FLORIDA 33134
4U-Ull
GOO'DI1M USIAllCH COkPOU'fIOll
LJntU GOODJUM, PDUDEK'\'
ONB BlSCAY1fB TOWElL, IUOO
MJAMI, 'LOIIDA, 33131
'lit-un
ST. MAUS LUTHBU1f CHURCH
PASTOR APOLD pllt1ly
3830 LJl:JVNB lOAD
CORAL GABLES, 'LORIDA 33134
&U-OUS
APPLIED SYSTEM TBCHMOLOGIBS
BRAD ALEXAHDiR, OWHD
3350 M.W. S3ID STREET
PT. LAUDERDALE, FLORIDA 33308
TS5-UO'l
GABLlS DISCOUNT BEVERAGES
DOUC GALVI3, OWNIR
7125 SW 41 STREIT. .301
_lAMI, FLORIDA 331&5
868-63211
TsaRY'S PZaPUMIS
TIUY APPS, OW1lU
1&463 ,SOUTH DIXIE HIGHWAY
MIAMJ. FLORJDA 3311.
n8-UIZ
COIfIMUTY AMO VOLUNTED ACTIVITIESI
o Greater Mf..i Ch..b.. ot C~erce
o proJeat L.B.A.D. (~ittrac7 TralDinc tor Adult.)
o Area Staco Th.at.r Board of Dlrecto..
1811 'In.liet in ,Ia.[ 80.814 PACBSETtEK AWARDS
TlU MIRACU lSUll.DINC . 220 MlRACLEMIU . sum.!24 . COItALOABJ.,l$, 1'LD1UM3313i
mONE (305) 445.!2M · rAX (SO!I) 44J.6G10
-- --------.-
60
u8)8CuVBa
EXPBPJENCBa 1979.1981
1981-1983
1983.1989
1989.1990
EDUCATIONa 1986
. .., YOUIII
97%0 $ouchwat 141th Street, Miami, F\odda 33176
305.232-8514
A challen,ln, poIIltion which utillus my extetllive us ac:counttne
experience and analytical and infomwlon systems traininl.
IJmERlE LABORATORIES; Pcul River, New Yodt
Assistanc AMI,st, Mmfcet Rut4n::h
. I'rcp;ue quanerly, 1ellL11IIIIUal and annual ~porlS on product leaders
to product manqancnt.
. Dealan madtct rllT T Idl queuIonnalra.
. Administer questionnaires at Industry convendonL
l'ORMICA CORPORATION; Wayne, New Jersey
A$sfstll>oC AnaI,sc, Sala ~ (J Bald&e1i'l\C
. heist In budaetinc prcpatatIona.
. AISiat in aU phues fi annual report preparation.
AMERICAN CYANAMID; Corporate Hcadquarteq. Wayne, New Jeney
TIIX~, TAlC Diwblon
. Prepare end pay multi<<atel rala/ \lie al'ld oc:cupaticn tuea.
. P1~.,atC end pay vmou. redcral excise taxes (Superfund. HiebwaY IIIe,
A1l\ etc.).
. Prepare and pay CClporare ~ Income tuea.
. COInpute and pay eatlmated federal tax liability on lllCllIhly aad
quarterly baD (.ole responsibility for 1988 esti1IIatecl paymenal:Cll3llia,
$10 million).
. ~Cace with are and IRS audilOC'l.
.Omipuftxbheeauam,l.otuIl-2-3.
. 0I:Ilgn and Implement teportl from MeCormac:k & Dodgl: fixed A.et
SyItcm utilbine Reponwriter.
. &tenaive communicatioN and pIOjec:t respoasibiUtiea wkh Ct-mkl'l
~ facllitiel and diatributiCln cenrea.
. MaIn&ame c:omputtt maintenance with McCormack tit Do9 FimI
AIr<< Sylltml.
.
COASTAL JlUJl1S MlCI'G., 1NC.(bmedy Bdc:her Oil co.). Miami, FIarida
TAlC Aa:ountdnr, Mnrm, DiWion
. PIt:~ and pay various Sl:m: and LocallllOtDf NeIa taxes.
. Compute and pay admated lelni.lllOnthly Federal exdIc tuea.
. Pile ~y Federal c:xcise tax mum.
. Field Technical quatiaas on Indusay fiom peaonnel and cIienIL
. Maintain c:ustanar ane tiles on computer.
. [)alan ~a. to extract iMlrmation from computer IIIirlI 'Eaaylrleve
Plua. '
Bachelor dScience - Accounting and Manaremcnt Inbmarian s,..
Dom1nlcan Col\qe, Blauvelt, New York
Ptnonal aad PImsslooaI.eferetlCet milable upon request
61
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(3OS) DUSl4
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JIXlIIIRIBNCII: ISl!lO - 1993
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llIaiarTaAulk
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62
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CITY OF
MIAMI
BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139
COMMISSION MEMORANDUM NO.
~/3 -9'1
TELEPHONE: (305) 673-7010
FAX: (305) 673-n82
OFFICE OF THE CITY MANAGER
Sept~ 8, 1994
To:
Mayor Seymour Gelber and
Members of the City commission
Roger M. carl~
City Manager
From:
Subject:
Professional services Agreements for AUditing Resort Tax
Administrative Recommendation
The Administration recommends that the City commission approve
the Resolution and authorize the Mayor and City Clerk to execute
professional services agreements with The Bookkeepers and Beverly
Young for audits of businesses authorized to collect Resort Tax.
Backqround
The City of Miami Beach has issued licenses to over 2,000
businesses to authorize them to collect the Resort Tax. Of these
2,000 businesses, 800 are collecting and remitting Resort Tax to
the City on a monthly basis. The balance, 1,200, are apartments who
only rent on an annual basis and are required to report on an
annual basis to the city. The City currently employs four auditors
to review the records of these businesses to insure that they are
reporting correctly. The Finance Committee discussed this issue and
recommended that the City contract with private sector firms to
increase this audit effort.
Analvsis
The Finance Department contacted a number of book keeping type
firms in the area to see if they would be interested in assisting
the City in this audit effort. Unfortunately, certified public
accountants cannot provide the service contemplated because they
cannot accept any engagement, except for income tax work, on a
contingent fee basis. As the concept was to allow the auditor to
participate in the collection of any assessment, a contingent fee
was established. Most firms contacted were not interested because
they did not have the staff resources to undertake such an
engagement on a long term basis. The Finance Department was not
interested in persons on a seasonal basis due to training
requirements.
The Finance Department has established a goal of auditing the
800 active accounts every three years and a review of the records
of the annual accounts every six years. This schedule would require
each auditor to perform over two audits per week. Due to the
condition of the records at some of these businesses, these audits
can take as long as three weeks and average a week. To meet the
departmental goal additional resources must be directed to this
'area. Rather than employing additional staff and incurring salary
and benefits costs, the function can be accomplished through
contingency agreements with the private sector for this function.
The agreements will provide a minimum fee per audit performed and
a portion of any assessment collected as a result of their audit
effort. It is anticipated that such arrangements will increase the
revenues from Resort Tax by over $100,000 annually. The auditors
will be compensated with 25% of these additional revenues.
AGENDA
ITEM
c.-~~
q-1,~ q<j
DATE
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Conclusion
The contracting for professional services with the private
sector is the most efficient means of increasing the coverage on
Resort Tax and will produce an incremental benefit to the city.
RMC/RJN/cp