2008-3595 OrdinanceORDINANCE NO.
2008-3595
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, AMENDING SECTION 41-50 OF
CHAPTER 41, ARTICLE V OF THE CODE OF THE CITY OF MIAMI
BEACH RELATING TO RESORT TAX; REQUIRING THAT, AS OF
THE EFFECTIVE DATE PROVIDED THEREIN, RESORT TAX MAY BE
FILED AND PAID ONLINE AT NO CHARGE, AND ANY MANUAL
FILING AND/OR PAYMENT TRANSACTION WILL BE ASSESSED A
$25.00 PROCESSING FEE; PROVIDING FOR SEVERABILITY,
REPEALER, CODIFICATION, AND AN EFFECTIVE DATE.
WHEREAS, the City annually receives, records, files and processes
payments for approximately 9,100 Resort Tax returns; and
WHEREAS, in October 2006, the City's Finance and Information
Technology team created a Resort Tax web module giving businesses and
individuals the ability to both file their monthly/annual reports and to make
payments electronically, by a-check (ACH transfer) ;and
WHEREAS, this has benefited both parties, allowing Resort Tax payers
to process their payment on the day of their choice, while ensuring its timely
delivery, and the City has significantly less processing time per tax; and
WHEREAS, the Administration would like to maximize the opportunity to
provide this convenient service for tax payers while reducing operating costs and
processing time; and
WHEREAS, the Administration presented the item before the Finance
and Citywide Projects Committee meeting on October 25, 2007 to encourage
that Resort Tax be both filed and paid on-line; accordingly, based on the
Committee's unanimous recommendation, the City herein provides that the City's
Resort Tax Legislation be amended to provide for same.
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA AS FOLLOWS:
SECTION 1.
Section 41-50 of Chapter 41, Article V, of the Code of the City of Miami Beach
is hereby amended as follows:
(a) The person or entity receiving the consideration for sales, rental or lease
specified in section 102-310 shall receive, account for, and remit the tax to the
city e-~e~~ chief financial officer in accordance with the following
procedures:
(1) Each operator shall, en-er before the 20th day of the month following the
close of each calendar month or at the close of any longer reporting period,
which may be established by the €+paase-direste~ chief financial officer with the
approval of the city manager, make a return to the f^°^'^„„~„m chief financial
officer ea using an online program whereby operators may complete their tax
return and authorize payment online. Effective April 1, 2008, for operators
collections, the Citv will assess a $25.00 processing fee, per return, to operators
. The #iaanse-d+rester chief financial
officer may also require statistical information on the activities of the operator
over the course of the reporting period. At the time the return is filed the full
amount of the tax collected shall be remitted to the #+aaase-difestef chief financial
officer. The #iaaase-direster chief financial officer may authorize a quarterly return
and payment when the tax remitted by the operator for the preceding quarter did
not exceed $100.00. The #+!aaase-direster chief financial officer may with the
approval of the city manager establish shorter reporting periods for any certificate
holder if he deems it necessary in order to ensure collection of the tax and he
may require further information on the return. The city or its designated agent
shall accept manual returns or payments if pest~arked en--er "",~ received
no later than the 20th day of the month; '
along with the additional twenty five dollar
($25.00) processing fee per return and/or payment. Each operator shall file a
return for each tax period even though no tax is due for such period. Incomplete
or unsigned tax returns will be returned to the operator and considered
delinquent if not properly completed and resubmitted timely. Returns and
payments are due immediately upon cessation of business for any reason. All
taxes collected by operators pursuant to this division shall be held in trust for the
account of the city until payment thereof is made to the #+aaase-d+resteF chief
financial officer.
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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 Code of the City of Miami Beach, Florida. 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.
SECTION 3. REPEALER
All ordinances or parts of ordinances in conflict herewith are and the
same are hereby repealed.
SECTION 4. SEVERABILITY
If any section, subsection, sentence, clause, phrase or portion of this
Ordinance is, for any reason, held invalid or unconstitutional, such portion shall
be deemed a separate, distinct and independent provision and such holding shall
not affect the validity or constitutional, such portion shall be deemed a separate,
distinct and independent provision and such holding shall not affect the validity or
constitutionality of the remaining portions of this Ordinance.
SECTION 5. EFFECTIVE DATE
The Provision of this section shall be effective April 1, 2008, for
operators remitting more than $10,000 per year in resort tax collections, and
effective July 1, 2008, for operators remitting less than $10,000 per year in resort
tax collections, the City will assess a $25.00 processing fee, per return, to
operators filing manually (i.e. by submitting a paper report of the total rents or
sales prices charged and received and the amount of tax collected) and/or
paying by checks
PASSED and ADOPTED this 13th day Of February , 2008
ATTEST:
J !~ ]~~ / Ma><ti.H: Bower:.;MAYOR
IV,~'/'~/,~" Y 't`u", ..\ APPROVED AS TO
CITY CLERK FORM & LANGUAGE
Robert Parcher &FO ECCTION
3 ~ r I o 6P'
i omew,. ,
COMMISSION ITEM SUMMARY
Condensed Title:
An ordinance amending section 41-50 of chapter 41, Article V of the code of the City of Miami Beach
relating to Resort Tax; requiring that as of the effective date provided therein, Resort Tax may be filed and
paid online at no charge and any manual filing and/or payment transaction will be assessed a $25.00
rocessin fee.
Ke Intended Outcome Su orted:
Increase Community Satisfaction with City Services; Expanding hours and service through e-government;
Supporting Data (Surveys, Environmental Scan, Etc.
There are currently 17% of businesses getting their information from the City website.
Issue:
Shall the City Commission approve the ordinance on second reading public hearing?
SECOND READING PUBLIC HEARING
The City annually receives, records, files and processes payments for approximately 9100 tax returns. In
October 2006, the City's Finance and Information Technology team created a Resort Tax web module
giving businesses and individuals the ability to both file their monthly/annual reports and to make payments
electronically, by a-check (ACH transfer). This has benefited both parties, allowing, resort tax payers to
process their payment on the day of their choice while ensuring its timely delivery and the City has
significantly less processing time per tax return.
The Administration presented the item before the Finance and Citywide Projects Committee meeting on
October 25, 2007 to encourage that Resort Tax be both filed and paid on-line; accordingly, based on the
Committee's unanimous recommendation, the City herein provides that the City's Resort Tax Legislation
be amended to provide for same.
Advisory Board Recommendation:
The Finance and Citywide Projects Committee meeting of October 25, 2007 the Committee unanimously
agreed that Resort Tax may be filed online at no charge and, any manual filing and/or payment
transactions will be assessed a $25.00 processing fee for each paper return filed and/or check
processed
Financial Information:
Source of # Project Amount Match Amount /Source
Funds: 1
Financial Im act Summa
Clerk's
Department Director ~ Assistant City Manager ~ City Manager
~ MIAMIBEACH AGENDA ITEM Rs-3
DATE 2"~.3'U~
m MIAMIBEACH
Cify of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, v,~ww.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Matti H. Bower and Members of the City Commission
FROM: Jorge M. Gonzalez, City Manager
DATE: February 13, 2008 SECONDI
PUBLIC HEARING
SUBJECT: AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, AMENDING SECTION 41-50 OF CHAPTER 47,
ARTICLE V OF THE CODE OF THE CITY OF MIAMI BEACH RELATING TO
RESORT TAX; REQUIRING THAT, AS OF THE EFFECTIVE DATE PROVIDED
THEREIN, RESORT TAX MAYBE FILED AND PAID ONLINE AT NO CHARGE,
AND ANY MANUAL FILING AND/OR PAYMENT TRANSACTION WILL BE
ASSESSED A $25.00 PROCESSING FEE; PROVIDING FOR SEVERABILITY,
REPEALER, CODIFICATION, AND AN EFFECTIVE DATE.
ADMINISTRATION RECOMMENDATION
The Administration recommends adopting the ordinance.
BACKGROUND
In 1967 the Legislature of Florida empowered certain cities and towns in certain counties
within the state of a specific population to impose, levy and collect a municipal resort tax of
two percent tax levied upon the total sales price of all food, beverages, alcoholic beverages
(including beer and wine) sold at any retail restaurant and three percent tax on room rent.
All registered businesses must file a tax return with the City of the total rents or sales prices
charged and received and the amount of tax collected on or before the twentieth day of the
month following the close of each calendar month (unless the 20l" falls on a weekend or
holiday, the return will be due on the following workday).
The City annually receives, records, files and processes payments for approximately 9,100
tax returns. In October 2006, the City's Finance and Information Technology team created a
Resort Tax web module giving businesses and individuals the ability to both file their
monthly/annual reports and to make payments electronically, by a-check (ACH transfer).
This has benefited both parties, allowing resort tax payers to process their payment on the
day of their choice while ensuring its timely delivery and the City has significantly less
processing time per tax return.
Since implementation of the City's Resort Tax web module, participation has grown to
approximately 32% (212) of monthly filers (664) and 18% (90) of annual filers (1,125). The
Administration would like to maximize the opportunity to provide this convenient service for
tax payers while reducirig operating costs and processing time. The Administration
presented the item before the Finance and Citywide Projects Committee meeting on October
25, 2007 to encourage that Resort Tax be both filed and paid on-line; accordingly, based on
the Committee's unanimous recommendation, the City herein provides that the City's Resort
Tax Legislation be amended to provide for same. Effective April 1, 2008, for operators
remitting more than $10,000 per year in resort tax collections, and effective July 1, 2008, for
operators remitting less than $10,000 per year in resort tax collections, the City will assess a
$25.00 processing fee, per return, to operators filing manually (i.e. by submitting a paper
report of the total rents or sales prices charged and received and the amount of tax
collected) and/or paying by checks.
CONCLUSION
The Administration recommends adopting the ordinance.
JMG/PDW/ge/rs
m MIAMI BEACH
CITY OF MIAMI BEACH
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY given that a second reading and public hearings will be held by the Mayor
and City Commission of the City of Miami Beach, Florida, in the Commission Chambers,
3rd floor, City Hall, 1700 Convention Center Drive, Miami Beach, Florida, on Wednesday,
February 13, 2008, to consider the following:
~o:zD a.m.
An Ordinance Amending Section 41-50 Of Chapter 41, Article V Of The Code Of The City Of
Miami Beach Relating To Resort Tax; Requiring That, As Of The Effective Date Provided Therein,
Resort Tax May Be Filed And Paid Online At No Charge, And Any Manual Filing And/Or Payment
Transaction Will Be Assessed A $25.00 Processing Fee.
Inquiries may be directed to the Finance Department at (305) 673-7466.
10:30 a.m.
An Ordinance Amending Miami Beach City Code Chapter 2, Article VII, Division 2 Thereof Entitled
"Officers, Employees And Agency Members,' Section 2-459 "Certain Appearances Prohibited"
By Establishing Post Public Service Lobbying Restrictions For Agency Members.
Inquiries may be directed to the Legal Department at (305) 673-7470.
5:00 p.m.
An Ordinance Amending The Land Development Regulations Of The Code Of The City Of Miami
Beach, By Amending Chapter 118, "Administration And Review Procedures," Article X, "Historic
Preservation", Division 3, "Issuance Of Certificate Of Appropriateness/Certificate To Dig/
Certificate Of Appropriateness For Demolition", By Amending Section 118-562 To Clarify And
Update Certain Procedures And Requirements Pertaining Ta The Issuance Of A Certificate Of
Appropriateness For Demolition, And By Amending Section 118-564 To Modify The Evaluation
Criteria For A Certificate Of Appropriateness For Demolition.
Inquiries may be directed to the Planning Department at (305) 673-7550.
5:01 p,m.
An Ordinance Amending Chapter 142, "Zoning Districts And Regulations," Of The City Code, By
Amending Division 2, "RS-1, RS-2, RS-3, RS-4 Single-Family Residential Districts," By Adding
New Section 142-109 Entitled "Commercial Use Of Single Family Homes Prohibited".
Inquiries may be directed to the City Manager's Office at (305) 673-7010.
INTERESTED PARTIES are invited to appear at this meeting, or be represented by an agent, or
to express their views in writing addressed to the City Commission, c/o the City Clerk, 1700
Convention Center Drive, 1st Floor, City Hall, Miami Beach, Florida 33139. Copies of these
ordinances are available for public inspection during normal business hours in the City Clerk's
Office, 1700 Convention Center Drive,1st Floor, City Hall, and Miami Beach, Florida 33139. This
meeting may be continued and under such circumstances additional legal notice would not be
provided.
Robert E. Parcher, City Clerk
Cfty of Miami Beach
Pursuant to Section 286.0105, Fla. Stat., the City hereby advises the pgblic that: 'rf a person
decides to appeal any decision made by the City Commission with respect to arty matter
considered at its meeting or its hearing, such person must ensure that a verbatim record of
the proceedings is made, which record includes the testimony and evidence upon which the
appeal is to be based. This notice does not constitute consent by the City for the introduction
or admission of otherwise inadmissible er irrelevant evidence, nor does it authorize challenges
or appeals not otherwise allowed by law.
To request this material in accessible format, sign language interpreters, information on access
for persons with disabilities, and/or any accommodation to review any document or participate
in anycity-sponsored proceeding,please contact(305)604-2489 (voice), (305)673-7218(TTY)
five days in advance to initiate your request. TTY users may also call 711 (Florida Relay
Service).
Ad #476
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