2001-24616 RESO
RESOLUTION NO. 2001-24616
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING
FISCAL YEAR 2001-02 BUDGETS FOR SPECIAL REVENUE
FUNDS FOR RESORT TAX; PARKS AND RECREATION;
LOG CABIN TRAINING CENTER OPERATIONS;
HOMELESS STREET CLEANING PROGRAM; BASS
MUSEUM OF ART; AND THE FESTIVAL OF THE ARTS.
WHEREAS, expenses related to tourism, monitoring and auditing payment and
receipt of Resort Taxes to the City will be paid by the Resort Tax Fund; and
WHEREAS, certain recreational programs and activities not funded in the City's
general operating budget will be funded through various self-supporting user fee programs; and
WHEREAS, support is received from the Florida Department of Children and
Families and private donations 10 fund the operations at the Log Cabin Training Center for
developmentally disabled clients; and
WHEREAS, a homeless initiative to provide for ajob self-sufficiency program has
been established; and
WHEREAS, a Slate Major Institution Grant received by the Bass Museum of Art
from the SIale of Florida Division of Cultural Affairs will be used for general operating purposes of
the Museum; and
WHEREAS, the annual Festival of the Arts event will be funded through various
entry fees, donations, and grants.
NOW THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND
CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and
City Commission hereby adopts the FY 2001-02 budgets for Special Revenue Funds as listed
below:
SPECIAL REVENUE/
APPROPRIATIONS
RESORT TAX
Resort Tax Fund
RECREATION
Playgrounds
Ice Skating Instruction
Youth Center Classes
Gymnastics
Youth Center Operations
Summer Camp - Youth
Skate/Shoe Rental
Cultural Affairs
Acorns Civic Theater
NSIM. M. Swett Social Club
Tennis Tournaments
Recreation Classes
Adult Athletics
South Pointe Park
21 st Street Recreation Center
Recreation Special Events
Total Fund 610
LOG CABIN TRAINING CENTER
CFlDevelopmental Training Program (DTP)
& Supported Employmenl Program
CF/Supported Independent Living (SIL)
Private Clients
Total Fund 114
HOMELESS STREET CLEANING PROGRAM
Operations
BASS MUSEUM-STATE MAJOR INSTITUTION
Operations
FUND/
DEPT
160.Various
610.6400
610.6430
610.6431
610.6432
610.6433
610.6434
610.6435
610.6440
610.6441
610.6451
610.6452
610.6453
610.6454
610.6491
610.6492
610.6499
114.0982
114.0984
114.6410
199.6521
148.6153
FY 2001-02
BUDGET
$31,187,689
$190,000
11 0,000
35,000
12,000
15,000
75,000
35,000
20,000
12,000
3,000
5,000
25,000
40,000
35,000
90,000
1.000
$703,000
$350,000
24,457
37.000
$411,457
$50,000
$74,596
SPECIAL REVENUEI
APPROPRIATIONS
FUNDI
DEPT
FY 2001-02
BUDGET
FESTIVAL OF THE ARTS
Festival of the Arts
173.6420
$150,000
Total All Funds
$32.576.742
PASSED AND ADOPTED this 21 st day of September 2001.
ATTEST BY:
1/!JJ
_~MA~ ~CLt~
CITY CLERK
MAYOR
FUNDING APPROVED
MANAGEME 'A D BUDGET
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
CITY OF MIAMI BEACH, FLORIDA
RESORT TAX FUND BUDGET - FISCAL 2002
Revenues:
Resort Tax
Special Assessment-Line Rd/N Shore Projects
Repayment of RDA loan
Interest Income
Registration Fees
Total Revenue
Exoenditures:
Personnel Costs:
Salaries & Wages
Health, Life & Dental Insurance
Pension Contributions & Other Benefits
Total Personnel Costs
Ooeratina Costs:
Professional Services
Internal AudiUResort Tax Auditors' Expenditures
Telephone
Administrative Fees
Rent-Building & Equipment
Printing
Contract Maintenance
Office Supplies
Other Operating Expenditures
Dues & Memberships
Local Mileage
Training
Internal Service - Central Service
Internal Service - Property Maintenance
Internal Service - Communications
Internal Service - Self Insurance
Internal Service - Computers
Internal Service - Prop. Maintenance/Electrical
Capital Expenditures
Total Operating Costs
Total Operating Expenditures
Other Uses:
Contribution to VCA
Contribution to Bureau
Excise Tax Bonds
Other Designated Expenditures
Debt Service:
North Shore
Gulf Breeze
TIF Bonds
General Fund Contributions
Total Other Uses
Net
2%
$ 23,355,678
1,039,000
1,281,011
152,500
7,500
25,835,689
137,721
5,377
10,342
153,440
70,000
569,104
50
25,000
4,500
100
o
1,000
o
40
50
4,000
9,807
3,496
12,485
13,249
30,828
2,739
3,000
749,448
902,888
1,121,073
6,290,163
302,616
710,000
677,500
800,000
15,031,450
24,932,801
(0)
1%
$ 5,352,000
5,352,000
2,676,000
2,676,000
5,352,000
A+I- Ac.hYl1 rNt I\-
Total
$ 28,707,678
1,039,000
1,281,011
152,500
7,500
31,187,689
137,721
5,377
10,342
153,440
o
70,000
569,104
50
25,000
4,500
100
o
1,000
o
40
50
4,000
9,807
3,496
12,485
13,249
30,828
2,739
3,000
749,448
902,888
1,121,073
6,290,163
302,616
3,386,000
677,500
800,000
2,676,000
15,031,450
30,284,801
o
(0)
CITY OF MIAMI BEACH, FLORIDA
RESORT TAX FUND BUDGET. FISCAL 2002
Explanation of Other Desianated Expenditures:
Special Districts
North Beach Services
Middle Beach Services
Cultural Arts Council
Monuments
July 4th Celebration
Festival of the Arts
Ziff Museum
South Beach & Greater Miami Hispanic
Latin Chamber of Commerce
Homeless Programs
Other
200,000
30,000
25,000
40,000
75,000
40,000
40,000
100,000
160,000
710,000
Total
892,000
892,000
892,000
2,676,000
892,000
892,000
892,000
200,000
30,000
25,000
40,000
75,000
40,000
40,000
100,000
160,000
3,386,000
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
http:\\ci.miami-beach.f1.us
COMMISSION MEMORANDUM
TO:
Mayor Neisen 0, Kasdin and
Members ofthe City Commission
DATE: September 21, 2001
FROM:
Jorge M. Gonzalez '\.. ^,./
City Manager () 'Y ~ 0
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR 2001-02
BUDGETS FOR SPECIAL REVENUE FUNDS FOR RESORT TAX; PARKS
AND RECREATION; LOG CABIN TRAINING CENTER OPERATIONS;
HOMELESS STREET CLEANING PROGRAM; BASS MUSEUM OF ART;
AND FESTIVAL OF THE ARTS.
SUBJECT:
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
ANALYSIS
The City currently offers certain programs and activities not supported through the general operating
budget, but by outside agency grants, self-supporting user fee programs and private donations.
Funding from these sources will be utilized as follows:
Resort Tax - $31,187,689
This fund accounts for the collection of the special tax levied citywide on food, beverage and
room rents used to support tourism related activities. This function, which operates under the
direction of the Finance Department and the Office ofIntemal Audit, is responsible for ensuring
that hotels, restaurants, bars and other establishments which serve food and beverages for
consumption on its premises, comply with Article V of the City Code as it relates to the
reporting, and collection ofresort taxes to the City.
An allocation for "operations" provides for all collection and audit expenses associated with
administering the Resort Tax function and are charged directly to this Special Revenue Fund.
Included in this allocation is funding for seven (7) positions and associated operating support
totaling $902,888. Please see Attachment "A" for the revenue and expenditure budget.
AGENDA ITEM /Cf7' C
DATE 9-;(/-cJ1
Special Revenue funds - FY 2001-2002
Page 2
September 21, 2001
The allocation to the General Fund for Fiscal Year 2001-2002 of approximately
$15 million pays for tourist related services and costs provided or managed by
General Fund Departments. This funding supports approximately $10.8 million
of public safety programs including our beach patrol; police services on Lincoln
Road, Ocean Drive/Lummus Park, Collins Avenue, Washington Avenue, ATV
officers, Boardwalk security, special traffic enforcement, and special event
staffing; and fire rescue units in tourist and visitor areas as well as special event
support services. Approximately $2.5 million is used to provide enhanced
cleaning, landscape and other maintenance in the Lincoln Road, Ocean
Drive/Lummus Park, Collins Avenue, Washington Avenue as well as for tourist
and visitor areas in Middle and North Beach. This funding also supports code
compliance services to respond to evening entertainment areas and for special
events. An additional $1.7 million provides for a portion of the operational costs
of the Bass Museum, the Arts Culture and Entertainment Department and a
contribution 10 the Cultural Arts Council beyond their annual interest allocation
from the investment of City funds.
Other changes in the Fiscal Year 2001-2002 budget include a cumulative
incentive payment of $1,290,163 for the GMCVB in accordance with the
provisions of their contract with the City, and an allocation of $225,000 for
special events such as the fourth of July, the annual Festival of the Arts and
protocol materials and expenses.
An additional $200,000 has been included for the Cultural Arts Council to
maintain its operations, administration, endowment, and colleclive marketing
initiatives-including two websites and 2nd Thursdays at current levels. These
additional funds will generale cultural tourism and help Miami Beach retain its
intemalional reputation as South Florida's leading cultural destination. According
to the Mayor's Economic Study conducted by Florida International University,
investmenl in the arts has the greatest multiplier effect for Miami Beach's
economy, in addition to improving the quality of life of our citizens and visitors.
Special Revenue funds - FY 2001-2002
Page 3
September 21, 2001
Recreation - $703,000
Recreational programs and activities funded through special revenues and self-
supporting user fees are listed below.
PROGRAM/ACTIVITY
Playgrounds
Ice Skating Instruction
Youth Center Classes
Gymnaslics
Youth Center Operations
Summer Camp - Youth
Skate/Shoe Rental
Cultural Affairs
Acorns Civic Theater
NS/M. M. Swett Social Club
Tennis Tournaments
Recreation Classes
Adult Athletics
South Pointe Park
21 st Street Recreation Center
Special Events
ACCOUNT AMOUNT
610.6400
610.6430
610.6431
610.6432
610.6433
610.6434
610.6435
610.6440
610.6441
610.6451
610.6452
610.6453
610.6454
610.6491
610.6492
610.6499
Total
$190,000
110,000
35,000
12,000
15,000
75,000
35,000
20,000
12,000
3,000
5,000
25,000
40,000
35,000
90,000
1.000
$703,000
Log Cabin Training Center - $411,457
Proceeds from the Florida Department of Children and Families (CF)
Developmental Training Program (DTP) and Supported Employmenl Program
(SE) in the amount of $350,000 fund salaries and fringe benefits ($304,708) and
operalions ($45,292). Also CF's Supported Independent Living Program (SIL)
in the amount of $24,457 fund overtime ($6,436) and operations ($18,021).
Private clienl proceeds in the amount of $37,000 support the operations of the
Log Cabin Training Center for developmentally disabled clients. In addition, the
Log Cabin Training Center receives funding from Community Development
Block Grant and the City's General Fund.
PROGRAM/ACTIVITY
CF/ Developmental Training Program (DTP)
& Supported Employmenl Program
CF/Supported Independent Living (SIL)
Private Clients
ACCOUNT AMOUNT
114.0982
114.0984
114.6410
Total
$350,000
24,457
37.000
$411,457
Special Revenue funds - FY 2001-2002
Page 4
September 21, 2001
Homeless Street Cleaning Program - $50,000
An allocation from Resort Tax will provide year seven support for the Jewish Vocational
Services Job/Self-Sufficiency Program for street cleaning services.
Bass Museum - State Major Institution Grant - $74,596
Third year of a three-year grant from the State of Florida Division of cultural Affairs providing
operating support.
Festival ofthe Arts - $150,000
The Festival of the Arts is funded by entry fees, donations and grants. The Arts, Culture and
Entertainment Department operates this annual event. The budget provides funding for the
following line items:
Revenues
Artists/Other Fees
Food Vendors
Miami-Dade County CAC Grant
Miami Beach CAC Grant
Miami-Dade TDC Grant
Merchandising
Sponsors
Resort Tax
NBDC Quality of Life (FY 99/00)
Total Revenues
$28,000
8,500
3,500
3,000
6,500
7,000
8,500
40,000
45.000
$150,000
Exoenditures
City Services
Professional Services
Production Rentals
Printing
Advertising
Office Supplies
Other Operating
Taxes/Licenses
Total Expenditures
$20,000
35,000
8,500
15,500
52,000
6,000
9,000
4.000
$150,000
Special Revenue funds - FY 2001-2002
Page 5
September 21, 2001
CONCLUSION
The attached Resolution adopting funding for FY 2001-02 budgets from these sources is vital to the
continuation oflhese projects and activities provided by the City.
JMG:PDW:JC
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