2010-27512 Resof'
RESOLUTION NO. ~ 2010-27512
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE~CITY OF
MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR (FY) 2010/11 BUDGETS
FOR SPECIAL REVENUE ~ FUNDS FOR RESORT TAX; THE 7t" STREET
PARKING GARAGE OPERATIONS; CITY'S SHARE OF THE SHORTFALL
CONTRIBUTION REQUIREMENT FOR THE 5t" AND ALTON PARKING
GARAGE OPERATIONS; ART IN PUBLIC: PLACES (AiPP), AND THE
INFORMATION AND COMMUNICATIONS TECHNOLOGY FUND `- DEBT
SERVICE.
WHEREAS, expenses related to tourism, monitoring and auditing payments, and rep
of Resort Taxes to they City, will be paid by the Resort Tax Fund; and
WHEREAS, the budget for the public parking garage located at 7t" Street and Cc
Avenue (the 7th Streeti Parking Garage} provides funding for operating expenses, debt ser
and a reserve for renewal and replacement; and
TH
WHEREAS, the budget for the public parking garage operations located at 5 and /
provides funding for the City s share of the shortfall contribution requirements; and
WHEREAS, the Art in Public Places (AiPP) fund , is used for the commissioi
acquisition of works of art, conservation and maintenance of works of art; research
evaluation of works of art, printing and distribution of related materials, and administration; a
i
WHEREAS, the City's General Fund budget includes a transfer of $715,000 to
Information and Communications Technology Fund, of which $586,593 is for debt service
the balance of $128,407 is appropriated in the FY 2010/11 Capital budget.
NOW, THEREFORE, BE IT DULY RESOLVED BY THEMAYOR AND C
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and
Commission hereby adopts the FY 2010/11 budgets for Special Revenue Funds as listed be
V i~
SPECIAL REVENUE APPROPRIATIONS FY 2010/11 ~'
Resort Tax I $41,278,981
7th Street Garage Operations 2,300,000
5th & Alton Garage-City's Share of Shortfall 186,760
Art in Public Places, 2,350,304
Information and CommunicationsTechnology Fund -Debt Service 586,593
Total I $46,702,638
PASSED and ADOPTED this 20th day of September, 2010.
MAYOR
ATTEST BY:
pt
tins
ice,
or
nd
nd
ity
w:
i APPROvED As To a
FORM ~ LANGUAGE
' ~ FOR EXECUTION
CITY CLERK i
..-._~.
a® fo
C Attorney Date
1
COMMISSION ITEM SUMMARY
Condensed Title: ~ ~ ~
A resolution of the Mayor and City Commission of the City Of Miami Beach, Florida, adopting the Fiscal Year (FY)
2010/11 budgets for Special Revenue fundh for Resort Tax; 7th Street Garage Operations City's Share ;of the
Shortfall Contribution Requirements for the 5 and Alton Parking Garage Operations; Art in Public Places (AiP I );and
the Information and Communications Technolo Fund -Debt Service.
Kev Intended Out Tome Suenerted:
Ensure expenditure trends are sustainable over the long term
Improve the City's overall financial Health and maintain overall bond rating
Increase Communi Satisfaction with Ci Services
Supporting Data (Surveys, Environmental Scan, etc.): Based on the 2009 community
` survey, qualityjof life
in the City is rated highly, the City is seen as an
excellent' or `good' place to live, work, play or visit, and over 3/4's of
residents would recommend it to others as a place to live. Impressively, 31 of the residential tra cking questions from
2007 experienced increases in each of the areas measured by an overall average of approxima tely 7.0%; andl28 of
32 business tracking questions experienced increases measured by an overall average of a pproximately 8.8%.
Relevant findings were:( arts and culture was one of services identified that the city should striv e not to reduce; and
availabili of ublic arkin was one of the services identified as ke drivers of overall satisfa ction levels.
Issue:
Shall the Mayor and City Commi hsion adopt the attached resolution which adopts the FY 2010/11 budgets for Special
Revenue funds for Resort Tax; 7t Street Garage Operations; City s Share of the Shortfall Contribution Requirements
for the 5th and Alton (Parking Garage Operations; Art in Public Places (AiPP); and thie Information and
Communications Technolo Fund -Debt Service?
Item Summa /Recommendation:
The Administration recommends adopting the attached resolution which adopts the FY 2010/11 budgets for Special
Revenue fh nds for Resort Tax; 7 Street Garage Operations; City s Share of the Shortfall Contribution Requirements
for the 5t and Alton Parking Garage Operations; Art in Public Places (AiPP); and the Information land
Communications Technology Fund -Debt Service. ~
Advisory Board Recommendation:
Financial Information:
~ { 1
Source of ~ Amount Account ~ Approve d
Funds: ~
$41,278,981
Resort Tax ~
~ 1
~
I 2
2,300,000
7th Street Gara e O erations
~ i
{
3
186,760 5 & Alton Garage-City's Share of
Shortfall Contribution Re uirement
4
2,350,304
Art in Public Places
5
586,593 Information & Communications I
Technolo Fund-Debt Service
OBPI T lIotal
$46,702,638
C
City Clerk's Office Legislative Trackin4:
Sign-Offs:
Department Dir ctor Assistant City Manager- City Manager I
i
s' ~
m MIAMIBE';ACH •~E~o•oprE Rl
~u
m MI
I BEACH
City of Miami Beach, 170Q Convention Center Drive, Miami Beach, Florida 33139, www.miamibeac
COMMISSION MEMORANDA
TO:
FROM:
DATE:
SUBJECT:
Mayor Matti Herrera Bower and Members of the City Commissi
Jorge M. Gonzalez
City Manager
September 20, 2010
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF
MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR (FY) 2010
FOR SPECIAL REVENUE FUNDS FOR RESORT TAX; THE
PARKING GARAGE OPERATIONS; CITY'S SHARE OF THE
CONTRIBUTION REQUIREMENT FOR THE 5th AND ALTS
GARAGE OPERATIONS; ART IN PUBLIC .PLACES (AiPF
INFORMATION AND COMMUNICATIONS TECHNOLOGY FI
SERVICE: ~
NISTRATION RECOMMENDATION
Adopt the Resolution
ANALYSIS
The City currently offers certain programs and activities not supported throw
operating budget, but by outside agency grants and self-supporting user fee prog
from these sources will be utilized as follows:
Resort Tax - $41,278,981
This fund accounts for the collection of the special tax levied citywide on food,
room rents used to support tourism related .activities. This function, which oper
direction of the Finance Department and the Office of Internal Audit, is responsik
that hotels, restaurants,I bars and other establishments which serve food and
consumption on its premises, comply with Section 5.03 of the City Charter, as
related to the reporting, and collection of resort taxes to the City.
UM
THE CITYIOF
11 BUDGETS
7th STREET
SHORTFALL.
iN PARKING
~, AND THE
IND -DEBT
h the genE
ams. Fund
average a ~ d
's under the
for ensuring
averages for
ended, as ~ it
An allocation for "operations" provides for all collection and audit expenses as
administering the Resort) Tax function. and are charged directly to this Special Re
Included in this allocation is funding for 7.5 FTEs positions and associated oper
totaling approximately $1 ~ 1 million.
~nue Fun
ing supp
City Commission Me
Resolution Adopting
September 20, 2010
Page 2
The allocation to the i
for tourist related sere
funding supports publ
Road, Ocean Drive
Boardwalk security, s
in tourist and visitor a
code compliance sen
provides for a portic
Department; Memoria
annual interest allocal
The Fiscal Year 201(
and Visitors Bureau
million to the Miami E
Beach marketing can
Cultural Arts Counci
expenses such as: sp
~andum
2010/11 Special Revenue Budgets
general Fund for Fiscal Year 2010/11 of approximately $24.5 million
ices and costs provided or managed by General Fund Departments.
is safety programs including our ocean rescue, police services on Lei
Lummus Park, Collins Avenue, Washington Avenue, ATV offs
~ecial traffic enforcement and special event staffing; and (fire rescue
~eas as well as special event support services. The funding also sup
-ices to respond to evening entertainment areas and fo ~ special ev
n of the operational costs of the Tourism and Cultural Develop
Day; and provides a contribution to the Cultural Arts Council beyond
ion from the investment of City funds.
11 budget also includes an allocation to the Greater
~MCVB) of approximately $5.1 million, $1.2 million for
each Visitor and Convention Center (VCA), $200,000
~aign, to be augmented with funds from the GMCVB,
(CAC), and a $400,730 contingency for other RE
cial events, protocol, and festivals.
This
coln
its
~mi Conve ~ lion
bt service, $1.6
~r a local Miami
VCA, ands the
-rt Tax eligible
The proceeds of the additional one percent (1 %) tax are used as follows. Fifty percent of the
amount earned is committed to the payment of a portion of the debt service on the Miami Beach
Redevelopment Agency -City Center/Historic Convention Village Bonds. These bonds were
used for the development, improvement and construction of certain public areas including a
portion of the Cultural Center facilities located within the City Center District. ~ {
The 1 % budget also r•
includes the arts, app
2004. The remaining
Middle Beach and Soy
and enhancement of
revenue and expendit~
7th Street Garage - $2
The Parking DepartmE
will be used to pay as
required to cover oper
of any shortfall in prof
parking revenues.
O
Re
To~
ects the revised allocation method for the Qualify of Lifi
ved by the Finance and Citywide Projects Committee
y percent is used to fund Quality of Life capital projects
i Beach as well as various. art and cultural programs or 1
ami Beach's tourist related areas. Please see Attache
detail budget.
0,000
~t is responsible for the collection of the revenues in the:
~ciated operating expenses and debt service. The oper
ling expenses, debt service, and reserve for replacemen
cted revenues, the difference shall be made up by funs
sting Expenses $1,113,849
Service 792,200
rve -Renewal & Replacement 393,951
$2,300,000
funding, which
n February 18,
n North Beach,
~e maintenance
lent "A" for the
garage which
sting budget is
~. In the event
s from excess
City Commission Me
Resolution Adopting
September 20, 2010
Page 3
5th and Alton Gara
The 5t" and Alton Ga
and Potamkin/Berko~
and Developer contri
garage and also sha
Parking Department i
of any shortfall, the C
Revenues
Transfer from
Expenses
City's Share
Art in Public Places
~andum
2010/11 Special Revenue Budgets
- $186,760
ge is a joint venture development between the City of M
Iz (Developer) where a condominium was established
ate 46% and 54%, respectively, to the operating expens
profits and losses consistent with the aforementioned
responsible for the collection of the revenues in this gar
is portion shall be made up by funds from excess parkir
2009/10 Parking Operations Budget
Shortfall Contribution Requirement
PP) - $2,350,304
~mi Beach (City)
Therein they City
s of the parking
istribution. The
fie. In the event
revenues.
$186,760
$186,760
The Art in Public Places (AiPP) Ordinance (Ordinance No. 95-2985) was adopt
ordinance was created to "enhance the aesthetic environment of the City of I
including works of art on public property within the City and in City construction
AiPP Ordinance was amended in May 2004 to clarify the definition of to
construction projects for funding as well as the policy and procedures for appr
AiPP Guidelines were lalso adopted by the City Commission at that time.
The AiPP program i
construction, addition
used for the commiss
of art; research and e
administration.
Revenue
Prior Year Ca
Transfer from
Total
Expenses
Administration
Reserve for Ai
Total
i n 1995.
projects."
ns for el
nriations.
The
i by
The
Bible
funded by 1 %2 % of all hard costs of City projects including new
and costs for construction of joint private/public projects. The fund is
~n or acquisition of works of art; conservation and maintenance of works
aluation of works of art; printing and distribution of related materials; and
I Appropriation Balance
2010/11 Capital Budget Appropriation
Projects
$2,328,920
(21,384
$2, 350, 304
$115, 860
2.234.444
$2
304
City Commission Me
Resolution Adopting
September 20, 2010
Page 4
Information and C
The City's General
Communications Tec
balance of $128,407
payment of $586,593
(SAN) - $135,651; Er
Public Safety Voice C
•andum
2010/11 Special Revenue Budgets
unications Technology Fund -Debt Service - $
593
Fund budget includes a transfer of $715,000 to the Information
~hnology Fund. Of this amount, $586,593 is for debt service anc
s appropriated in the FY 2010/11 Capital budget. The an ~ ual debt se
is for the following projects: City's WiFi - $332,306; Storage Area Net
terprise Uninterrupted Power Supply (UPS) and Generator - $26,814;
der IP (VOIP) - $91,822. {
In addition, $128,407 is appropriated in the FY 2010/11 Capital Budget
projects: AVL Tracking System .for City Vehicles - $21,942; Building Deve
Enterprise System - $100,000 (funded from $100,000 prior year appropriation
System Replacement project); RecWare Recreation Software - $29,550; Syrr
Vault for Network Storage - $41,150; Upgrade Laserfische - $31,320; an
Contingency - $4,445.
CONCLUSION
The attached Resoluti
the continuation of the
JMG:KGB:J~
n adopting funding for FY 2010/11 budgets from these
e projects and activities provided by the- City.
and
the
vice
and
r the following
pment Process
r the Permitting
ntec Enterprise
Info & Tech
urces is
Ito
CITY OF MIAMI BEACH
PROPOSED FISCAL YEAR 2010/11 RESORT TAX FUND BUDGET
2% Revenues:
Resort Tax
Special Assessment-North Shore
Special Assessment-Lincoln Road
Interest Income
Registration Fees, Filing Fees 8 Mi;
Total 2% R
2% Expenditures:
Personnel Costs:
Salaries & Wages
Health, Life ~ Dental Insurance
Pension Contributions & Other Benefits
Total Personnel Co:
Operating Costs:
Professional Services
Internal Audit/Resort Tax Auditors' Exp.
Telephone
Postage
Administrative Fees
Rent-Building 8~ Equipment
Printing
Office Supplies
Other Operating Expenditures
Travel
Local Mileage
Training
Internal Service -Central Service
Intemal Service -Property Management
Internal Service -Communications
Intemal Service -Self Insurance
Internal Service - Computers
Internal Service -Prop. Mgmt/Electrical
Total Operating Co:
Total 2% Operating Expenditu~~
2% Other Uses:
Contribution to VCA
Contribution to Bureau
Marketing
Super Bowl
Debt Service -North Shore
Debt Service -Gulf Breeze
Contingency .
Transfer to Capital Projects
General Fund Contribution
Total 2% Other Use
Net 2%
1 % Revenues:
Resort Tax
Total 1 % Reven~
1% Expenditures:
Other Designated Expenditures
South Beach -Quality of Life Capital
Middle Beach -Quality of Life Capital
North Beach -Quality of Life Capital
Arts
Total 1 % Other Uses
Debt Service - TIF Bonds
Total 1 % Expenditures
Net 1
Total Resort Tax Revenues:
Total Resort Tax Expenditures:
Net
ATTACHMENT A
Actual Actual Adopted Proposed Prop 11-Adp 10 9'o Diff
FY 2007/08 FY 2008/09 FY 2009110 FY 2010111 Variance
$ 31,177, 551 $ 30, 850, 261 . $ 31,180, 000 $ 33, 323,146 $ 2,1 13,146 6.9%
292,584 376,405 253,000 255,215 2,215 0.9%
596,033
370,862
335,000
344,486
9,486 I
2.8%
203,860 213,163 200,000 200,000 0 0.0%
10, 955 12, 324 0 0 0 0.0%
$ 32, 280, 983 $ 31, 823, 015 $ 31, 968, 000 $ 34,122, 847 $ 2,154, 847 6.7%
$ 167,668 $ 215,914 $ 241,689 $ 272,363 $ 30,674 12.7%
7,289 11-,332 11,219 13,649 2,430 21.7%
72,940 76,152 85,879 58,946 (26,933) -31.4%
$ 247,897 $ 303,398 $ 338,787 _
$ 344,958 $ 6,171 1.8%
$ 2,274 $ 5,385 $ 10,000 $ 2,500 $ (I~,500) -75%
642,578 662,817 706,632 650,171 (56,461) -8%
1,136 909 1,500 1,500 0 0%
20 0 7,300 7,300 0 0%
26,450 26,450 26,450 31,483 5,033 19%
230 1,148 3,600 3,600 0 0%
1, 346 725 100 100 0 0%
651 1,175 750 750 0 0%
7,301 8,472 1,000 1,000 0 0%
3,500 0 0 0 0 0%
0 0 50 50 0 0%
0. 0 1,000 1,000 0 0%
12,959 5,298 12,529 12,529 0 0%
6,022 995 1,802 3,588 1,786 99%
4,280 4,738 11,120 7,052 (4,068) -37%
13,640 16,463 14,898 20,405 5,507 37%
10, 327 11,132 13, 299 10, 304 (2, 995) -23%
2,389 1,608 2 418 2,476 '58 2%
$ 735,102 $ 747,315 $ 814,448 $ 755,808 $ (58,640) -7%
$ 982,999 $ 1,050,713 $ 1,153,235 $ 1,100,766 $ (52,469) -5%
$ 1,476,900 $ 1,512,843 $ 1,496;640 $ 1,599,511 $ 102,871 7%
5,405,377 5,567,539 5,000,000 5,135,000 135,000 3%
126,467 116,406 100,000 200,000 100,000 100%
0 0 100,000 0 (100,000) -100%
975,100 975,100 1,014,000 669,000 (345,000) -34%
553,000 553,000 553,000. 552,400 (600) 0%
0 525,000 85,685 400,730 315,04'5 368%
264,030 0 0 0 0 0%
'20,696,310 _ 21,865,440 22,465,440 24,465,440 2,000 000 9%
$ 29,497,184 $ 31,115,328 $ 30,814,765 $ 33,022,081 $ 2,207,316 7%
$ 1,800,800 $ (343,026) $ 0 $ (0) $ (0) 0%
$ 6,922,709 $ 6,562,030 $ 6,920 000 $ 7,156,134 $ 236 134 3.4%
$ 6,922,709 $' 6,562,030 $ 6,920,000 $ 7,156,134 $ 236,134 3.4%
$ 865,339 $ 820,254 $ 865,000 $ 894,517 $ 29,517
865,339 820,254 865,000 894;517 29,517
865,339 820,254 865,000 894,517 29,517
865,339 820,254 865 000 894
517 29 517
$ 3,461,355 $ 3,281,015 $ 3,460,000 $ ,
3,578,067 $ 118,067
$ 3,461,355 $ 3,281,015 $ 3 460 000 $ 3
578
067 $ 118 067
$ 6,922,709 $ 6,562,030 $ 6,920,000 _
$ ,
,
7,156,134 $ 236,134
$ 0 $ 0 $ 0 $ 0 $ 0
$ 39,203,692 $ 38,385,045 $ 38,888,000 $ 41,278,981 $ 2,390,981
$ 37,402,892 $ 38,728,071 $ 38,888 000 $ 41,278,981 ~ $ 2,390,981
$ 1,800,800 $ (343,026) $ 0 $ (O) $ (0) l
3%
3%
3%
3%
3%
3%
0%
6%
6%
0%