219-2000 LTC
r
CITY OF MIAMI BEACH
1700 CONVENTION CENTER DRIVE, MIAMI BEACH FL 33139-1824
http:\\ci.miami-beach.f1.us
'~.c ' c.., ~
L.T.C.No.,t1 1- dCCD
LETTER TO COMMISSION
October 16, 2000
TO:
Mayor Neisen O. Kasdin and
Members of the Commission
FROM:
Jorge M. GonzaleZ,\ .-x-
City Manager JvV ,j
USE OF RESORT TAX MONEY FOR LIFEGUARD SERVICES
SUBJECT:
A question regarding "whether the City use can resort tax revenues as a funding source for
lifeguards" was recently asked by Commissioner Garcia. The City Attorney, in an opinion dated
January 6, 1999, indicated that "the use of resort tax monies to fund lifeguard services could be
justified as a permissible use of resort tax monies pursuant to the delegated state authority". I have
attached a copy of that opinion as well as a memo from Raul Aguila, First Assistant City Attorney,
further clarifying this opinion in regard to a statement in such opinion regarding
concurrence/approval from the Visitor and Convention Authority. Currently, resort tax funds are
being used to pay for lifeguard services provided on the City's beaches.
~
1M " 'odp
C: ' . stina M. Cuervo, Assistant City Manager
Mayra Diaz Buttacavoli, Assistant City Manager
Matthew D. Schwartz, Assistant City Manager
Ronnie Singer, Executive Assistant to the City Manager
Mary Greenwood Executive Assistant to the City Manager
Patricia D. Walker, Finance Director
Murray Dubbin, City Attorney
Department Directors
- 0
--
c:o .;::)
0
c~: n :Tl
r- -< ~J
p.',!
-'.' -.I ill
x
w -u <
::<::
0 m
-., .c-
.." a
.c-
(7) w
rrI
--'-
I
'.
CITY OF MIAMI BEACH
OFFICE OF THE CITY ATTORNEY
MEMORANDUM
TO: Patricia Walker
Finance Director
FROM: Raul J. AgUil~er----
First Assistan( City Attorney
SUBJECT: Use of Resort Tax Money for Lifeguard Services
DATE: October 3,2000
Pursuant to your request, I am attaching a memorandum from the City Attorney to
Commissioner Dermer, dated January 6, 1999, regarding the use of resort tax monies for lifeguard
services. Please note, however, that the last paragraph of the memorandum, referencing
dedication/authority over a portion of resort tax monies to the Visitor and Convention Authority
(VCA), no longer applies, as this issue was resolved pursuant to that certain referendum question
wherein the City reassumed jurisdiction over these funds. Therefore, in the event the Administration
where to use a portion of resort tax monies to fund lifeguard services (and I understand from my
conversations with you that we may already be doing so), no concurrence/approval by the VCA
would be required.
Should you have any questions or comments regarding the above, please do not hesitate to
contact me.
RJAlkw
F:\A TTQ\AGUR\MEMOS\LIFEGRDS_TW
Attachment
r
CITY OF MIAMI BEACH
OFFICE OF THE CITY ATTORNEY
MEMORANDUM
TO:
Commissioner David Dermer
COPy
FROM:
Murray H. Dubbin
City Attorney
SUBJECT: Use of Resort Tax Money for Lifeguard Services
DATE: January 6, 1999
With regard to your inquiry as to whether a portion of the City's resort tax monies;
specifically, a portion of the resort tax monies currently dedicated to the Yisitor and Convention
Authority (the VCA) by the City pursuant to Chapter 102 Article V, Section 102-246 et seq. of the
Miami Beach City Code, can be properly used to fund lifeguard services for the City's beaches, I
would also direct you to Laws of Florida, Chapter 667-930 which sets forth the uses for resort tax
monies as follows:
Any funds received under and by virtue of the municipal resort tax imposed or levied
under the authority of this Act shall be used for the following purposes only: creating
a maintenance and convention and publicity bureaus, cultural and arts centers,
enhancement of tourism, publicity and advertising purposes, and for the future costs,
purchase, building, designing, engineering, planning, repairing, reconditioning,
altering, expanding, maintaining, servicing, and otherwise operating auditoriums,
community houses, convention halls, convention buildings or structures, and other
related purposes, including relief from ad valorem taxes heretofore levied for such
purposes.
Clearly, the City's beaches are a major tourist attraction; as such, they are not solely utilized
by residents of Miami Beach, but, probably used in the majority by tourist and visitors to the City.
Therefore, the funding of lifeguard services for the City's beaches could probable by justified as an
enhancement of tourism under the aforestated resort tax provision.
Additionally, please note that as a portion of resort tax monies are dedicated to the YCA by
ordinance, the VCA currently has authority and jurisdiction over these funds; therefore were these
funds to be utilized for another purpose, for example, the provision of lifeguard service, it would
probably require the concurrence of the VCA as well. Notwithstanding the foregoing, the use of
resort tax monies to fund lifeguard services could be justified as a permissible use of resort tax
monies pursuant to the delegated state authority.
RJA'kw
P:\A TfO\AG1JR.\MEMOS\l.IFEGRDS.DD
(.