2012-27902 Reso RESOLUTION NO. 2012-27902
A RESOLUTION CALLING FOR AN AUGUST 14, 2012 SPECIAL
ELECTION, FOR THE PURPOSE OF SUBMITTING TO THE
ELECTORATE OF THE CITY OF MIAMI BEACH A QUESTION ASKING
WHETHER SECTION 5.03 OF THE MIAMI BEACH CITY CHARTER
SHOULD BE AMENDED TO ALLOW THE CITY COMMISSION TO
INCREASE, UP TO AN ADDITIONAL ONE PERCENT (1%), THE
RESORT TAX ON ROOM RENT,WITH SUCH INCREASE TO BE USED
SOLELY FOR PURPOSES OF EXPANDING, ENLARGING,
RENOVATING, AND/OR IMPROVING THE MIAMI BEACH
CONVENTION CENTER, INCLUDING THE PAYMENT OF DEBT
SERVICE RELATED THERETO,AND PROVIDING THAT ANY EXCESS
OF SUCH ADDITIONAL TAX BE USED, AFTER PROVIDING FOR
PAYMENT OF ANNUAL DEBT SERVICE AND RELATED
OBLIGATIONS, TO ESTABLISH A CAPITAL RENEWAL AND
REPLACEMENT FUND FOR THE CENTER
NOW,THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH:
SECTION 1.
In accordance with provisions of the Charter of the City of Miami Beach, Florida and the
general laws of the State of Florida, a Special Election is hereby called and directed to be held in the
City of Miami Beach, Florida, from 7:00 a.m. to 7:00 p.m. on Tuesday, August 14, 2012, for the
purpose of submitting to the electorate the question as set forth hereinafter.
SECTION 2.
That the appropriate and proper Miami-Dade County election officials shall conduct the said
Special Election hereby called, with acceptance of the certification of the results of said Special
Election to be performed by the City Commission. The official returns for each precinct shall be
furnished to the City Clerk of the City of Miami Beach as soon as the ballots from all precincts have
been tabulated.
SECTION 3.
That the said voting precincts in the City of said Special Election shall be as established by
the proper and appropriate Miami-Dade County Election Officials. All electors shall vote at the
polling places and the voting precincts in which the official registration books show that the said
electors reside.
SECTION 4.
Registration of persons desiring to vote in the Special Election shall be in accordance with
the general law of the State of Florida governing voter registration. Qualified persons may obtain
registration forms to vote at the Office of the City Clerk, City Hall, 1700 Convention Center Drive,
First Floor, Miami Beach, Florida 33139, during normal business hours, and at such other voter
registration centers and during such times as may be provided by the Supervisor of Elections of
Miami-Dade County. Each person desiring to become a registered voter shall be responsible for
properly filling out the registration form and returning it to the Miami-Dade County Elections Office.
All questions concerning voter registration should be directed to the Miami-Dade County Elections
Office, 2700 N.W. 87th Avenue, Doral, Florida 33172; Telephone: (305) 499-VOTE (8683).
SECTION 5.
Not less than thirty days' notice of said Special Election shall be given by publication in a
newspaper of general circulation in Miami Beach, Miami-Dade County, Florida. Such publication
shall be made in accordance with the provisions of§150.031 and §100.342, Florida Statutes, and
Section 38-3 of the Code of the City of Miami Beach.
SECTION 6.
The notice of election shall be substantially in the following form:
THE CITY OF MIAMI BEACH, FLORIDA
NOTICE OF SPECIAL ELECTION
NOTICE IS HEREBY GIVEN THAT A SPECIAL ELECTION HAS BEEN CALLED
BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA,AND WILL BE HELD IN SAID CITY FROM 7:00 A.M. UNTIL 7:00 P.M.
ON THE 14TH DAY OF AUGUST, 2012, AT WHICH TIME THERE SHALL BE
SUBMITTED TO THE DULY REGISTERED AND QUALIFIED VOTERS OF THE
CITY OF MIAMI BEACH THE FOLLOWING QUESTION:
ALLOWING UP TO ONE PERCENT INCREASE IN ROOM RENT PORTION
OF RESORT TAX.
SHALL SECTION 5.03 OF THE CHARTER BE AMENDED TO ALLOW THE
COMMISSION TO INCREASE, UP TO ONE PERCENT,THE RESORT TAX
ON ROOM RENT, TO EXPAND, ENLARGE, RENOVATE, AND/OR
IMPROVE THE CONVENTION CENTER,INCLUDING PAYMENT OF DEBT
SERVICE RELATED THERETO,AND PROVIDING THAT THE EXCESS OF
SUCH ADDITIONAL TAX BE USED, AFTER PROVIDING FOR PAYMENT
OF ANNUAL DEBT SERVICE AND RELATED OBLIGATIONS, TO
ESTABLISH A CAPITAL RENEWAL AND REPLACEMENT FUND FOR THE
CENTER?
YES
NO
SECTION 7.
That the official ballot to be used in the Special Election to be held on August 14, 2012,
hereby called, shall be in substantially the following form, to-wit:
2
"OFFICIAL BALLOT"
ALLOWING UP TO ONE PERCENT INCREASE IN ROOM RENT PORTION
OF RESORT TAX.
SHALL SECTION 5.03 OF THE CHARTER BE AMENDED TO ALLOW THE
COMMISSION TO INCREASE, UP TO ONE PERCENT,THE RESORT TAX
ON ROOM RENT, TO EXPAND, ENLARGE, RENOVATE, AND/OR
IMPROVE THE CONVENTION CENTER, INCLUDING PAYMENT OF DEBT
SERVICE RELATED THERETO,AND PROVIDING THAT THE EXCESS OF
SUCH ADDITIONAL TAX BE USED, AFTER PROVIDING FOR PAYMENT
OF ANNUAL DEBT SERVICE AND RELATED OBLIGATIONS, TO
ESTABLISH A CAPITAL RENEWAL AND REPLACEMENT FUND FOR THE
CENTER?
YES
NO
SECTION 8.
That the absentee voters participating in said Special Election shall be entitled to cast their
ballots in accordance with the provisions of the Laws of the State of Florida with respect to absentee
voting.
SECTION 9.
That the City of Miami Beach shall pay all expenses for conducting this Special Election and
will pay to Miami-Dade County or directly to all persons or firms, upon receipt of invoice or statement
approved by the Supervisor of Elections of Miami-Dade County, Florida.
SECTION 10.
If any section, sentence, clause or phrase of the proposed ballot measure is held to be
invalid or unconstitutional by any court of competent jurisdiction, then said holding shall in no way
affect the validity of the remaining portions of said ballot measure.
SECTION 11.
This Resolution shall be effective immediately upon its passage.
PASSED and ADOPTED this 9th day of May , 2012.
ATTEST:
AT/T1 HERRE B WER, MAYOR
*;INCORP ORATE' ra
' r
RAFAEL-E. GRA DO, CITY C APPROVED AS TO
(Requested by Mayor Matti Herrera n 6 FORM &LANGUAGE
F:WTTMAGUMELECTIONS\Charter Amendment-Resort Tax Increase Reso(Final 5-11-12).doc &F EXECUTION
3 r c2
ty ome I.),, ate
PROPOSED BALLOT TITLE AND BALLOT SUMMARY
AUGUST 14, 2012 SPECIAL ELECTION
I. PROPOSED BALLOT TITLE AND BALLOT SUMMARY:
ALLOWING UP TO ONE PERCENT INCREASE IN ROOM RENT
PORTION OF RESORT TAX.
SHALL SECTION 5.03 OF THE CHARTER BE AMENDED TO ALLOW
THE COMMISSION TO INCREASE, UP TO ONE PERCENT, THE
RESORT TAX ON ROOM RENT, TO EXPAND, ENLARGE, RENOVATE,
AND/OR IMPROVE THE CONVENTION CENTER, INCLUDING
PAYMENT OF DEBT SERVICE RELATED THERETO, AND PROVIDING
THAT THE EXCESS OF SUCH ADDITIONAL TAX BE USED, AFTER
PAYMENT OF ANNUAL DEBT SERVICE AND RELATED
OBLIGATIONS, TO ESTABLISH A CAPITAL RENEWAL AND
REPLACEMENT FUND FOR THE CENTER?
YES
NO
II. PROPOSED CHARTER TEXT:
Sec. 5.03. Tax on occupancy of hotels, etc., and on certain foods and beverages.
The City of Miami Beach is authorized and shall have the right to impose, levy and
collect .a tax on the rent of every occupancy of a room or rooms in any hotel, motel, or
apartment house when the renting is for the period of occupancy for imposition of a transient
rental tax as established by F.S. § 212.03 (as amended); and upon the total sales price of all
items of food and alcoholic beverages sold at retail by any establishment engaged in the sale of
alcoholic beverages and/or food; said tax to be paid by the person paying the rent or paying for
the food and/or alcoholic beverage herein specified, and to be collected by the person renting
said rooms or selling said food or alcoholic beverage for the use and benefit of the City. Sales or
rentals exempted by F.S. ch. 212 shall also be exempt from the tax hereby authorized. That
tThe total receipts from the above tax levy shall be kept and maintained in a separate fund and
shall in no event be transferred to the general fund, and that-the said fund shall be used for the
promotion of the tourist industry, which shall include, but not be restricted to the following:
publicity, advertising, news bureau, promotional events, convention bureau activities, capital
improvements, and the maintenance of all physical assets in connection therewith; and for the
payment of the reasonable and necessary expenses of collecting, handling, and processing of
said tax. That t
The Commission shall have the authority and power by ordinance to determine and fix
the amount of said tax, after public hearing, not in excess of two percent (2%), except that an
additional tax of up to anetwo percent (42%) (hereinafter, the Additional Tax) may be imposed,
levied and collected on the rent of every occupancy of a room or rooms in any hotel, motel, or
apartment house when the renting is for the period of occupancy for imposition of a transient
rental tax as established by F.S. § 212.03 (as amended)_ Such aAdditional Gne
peFGent (I of Tax shall be used, subject to the rights of bondholders, as follows:
al One percent (1%) of such Additional Tax shall be used:
1.W fifty percent (50%) for public incentives for convention center headquarters
hotel development; and, upon retirement of all debt related thereto, to be used
as in (92) below;., and
2.(B) fifty percent (50%)-for promotion of tourism related activities and facilities, and
developing, improving, and maintaining tourism related public facilities;
provided that suGhthis additieaal one percent (1%) of such Additional tTax shall
not be imposed until such time as the City of Miami Beach has entered into an
agreement with a developer for development of a convention center
headquarters hotel_;and
b) Subject to the passage of an ordinance by the Commission before imposing same,
up to another one percent 0%) of such Additional Tax, shall be used solely for the
purposes of expanding, enlarging, renovating, and/or improving the Miami Beach
Convention Center, including payment of debt service related thereto; and provided,
further (i) that this up to one percent (1%) portion of the Additional Tax referenced in
this subsection (b) shall not be imposed until such time as the City of Miami Beach
has entered into an agreement with a developer for the expansion, enlargement,
renovation, and/or improvement of the Miami Beach Convention Center; and (ii) that
the excess of this up to one percent 0%) portion of such Additional Tax may be
used, after providing for payment of annual debt service and related obligations, to
establish and maintain a capital renewal and replacement fund for improving and
maintaining the Convention Center.
. Feyided fw4l er �The authority created pursuant to Section 8 of Chapter 67-930
shall have no right to receive any portion of such aAdditional one eFGeRt (I of` of tTax.
F:\ATTO\AGUR\ELECTIONS\Charter Amendment-Resort Tax Increase-Proposed Ballot Question and Text(Final 5-11-12).doc
® MIAMI BEACH
OFFICE OF THE CITY ATTORNEY
JOSE SMITH, CITY ATTORNEY COMMISSION MEMORANDUM
TO: Mayor Matti Herrera Bo er and Me e s of the City Commission
FROM: Jose Smith, City Att r ey
CC: Jorge Gonzalez, C1 er
DATE: May 1, 2012
SUBJECT: PROPOSED CITY CHARTER AMENDMENT INCREASING THE RESORT TAX,
ON ROOM RENT ONLY, BY ONE PERCENT (1%) TO FUND THE
ENHANCEMENT AND EXPANSION OF THE MIAMI BEACH CONVENTION
CENTER
At the March 21, 2012 City Commission Meeting, the City Commission approved a request by
Mayor Bower, to refer a discussion to the Finance and Citywide Projects Committee regarding a
proposed ballot question, to be placed on the ballot in conjunction with the August 14, 2012
Primary Elections, which would amend the City Charter to increase the Miami Beach Resort
Tax, on room rent only, by an additional one percent (1%), to support the enhancement and
expansion of the Miami Beach Convention Center.
The item was heard at the April 17, 2012 Finance and Citywide Projects Committee. The
Committee recommended approval of the ballot question, which is included in the attached
Resolution, and which—if approved—will be transmitted to the County Supervisor of Elections
for placement on the August 14th Primary Elections ballot. (Note: in order to meet the County's
May 25, 2012 submittal deadline for placement of items on the August 14th ballot, the attached
Resolution must be approved at today's City Commission Meeting, as there is not another
regularly scheduled Commission Meeting until June).
The attached ballot question, and corresponding text change to Section 5.03 of the City Charter
(which pertains to the City's authority to levy its Resort Tax) also incorporates certain comments
from members of the hotel and convention industry present at the Committee
meeting. Specifically, in the proposed text change (to Section 5.03), the request was
incorporated that the proposed one percent (1%) increase not be imposed until such time as the
City enters into an agreement with a developer for the "expansion, enlargement, renovation,
and/or improvement" of the Convention Center (which could include an agreement entered into
pursuant to the current City Request for Qualifications No. 22-11/12, for the Development of the
Miami Beach Convention Center District). This is consistent with prior language which was
included on the ballot in 1992, when the Charter was amended to increase the Resort Tax by an
additional one percent (1%) to fund the development of a Convention Center headquarters hotel
(i.e. The 1992 text change provided that the additional one percent increase for development of
the hotel would not be imposed until the City entered into an agreement with a developer for
that purpose.).
Agenda Item
Date.
Resort Tax Increase
Page 2
May 1, 2012
The attached Resolution, ballot question, and proposed text change has also been reviewed by
the City's bond counsel, and incorporates his comments as well (including, for the avoidance of
debt, that the City also specify the payment of debt service as part of the allowable uses of the
additional one percent tax, should the City, in the future, determine to issue bonds or other
debts to expand and/or improve the Convention Center).
At the April 17, 2012 Committee Meeting, the City Manager asked whether the proposed ballot
question (as attached) could be amended to include language to provide that, in the event the
City issued debt for a Convention Center expansion and/or improvement project, whether any
excess of the additional one percent tax left over -- after providing for payment of annual debt
service and any related reserves -- could be used for other allowable purposes including, but
not limited to, maintenance of the Convention Center'. After further consultation with bond
counsel, while this would be permissible, it would require the attached proposed ballot question
to be amended to provide for same. For example, in the 1992 ballot question/Charter
amendment, the ballot question and resulting text change contained language that, following the
retirement of all debt related to the development of the convention center hotel, the additional
one percent (collected to fund the development of hotel) could then be used for other purposes
(in that case, the "other" purposes were for "promotion of tourism related activities and facilities,
and developing, improving and maintaining tourism related facilities"). Should the City
Commission wish to accept the Manager's proposal, then: 1.) the attached question, as
recommended by the Finance Committee, would have to be amended to include the enabling
language; and 2.) any proposed "other" uses of the "excess" of the additional one percent
would have to be consistent with and allowable under State Resort Tax law.
Again, should the City Commission wish to proceed to place the proposed ballot question on the
ballot for the August 14, 2012 Primary Elections, then it must adopt the attached Resolution
today, in order to meet the deadline to submit the Resolution to the County Supervisor of
Elections.
In conjunction with the Committee's discussion as to whether the additional one percent tax could be
used for maintenance related items, it should be noted that the language of the attached proposed ballot
question was specifically drafted, at Mayor Bower's request, to exclude the term "maintenance," to ensure
that the additional one percent tax be used only for capital improvements to the Convention Center.
However, in the course of discussion, many of the examples suggested by the Committee members of
what they perceived to be potential "maintenance" items at the Convention Center—including
replacement of the roof, re-painting the building, installing a new A/C system, new flooring, etc.—are
typically budgeted by the City as capital items. Thus, the City Attorney's Office opined that it would not be
necessary to amend the proposed ballot question to include the term "maintenance," if the intent was to
allow the additional one percent to be used to fund the aforestated (or similar) items. Provided the City
budgets them as capital items, they would be allowable under the existing language of the attached
question, which allows the additional tax to be used for"improvements"to the Convention Center.
We ore committed to providing excellent public service and safety to all who live, work, and play in our vibrant, tropical, historic community.
RESOLUTION NO. 2012-27902
A RESOLUTION CALLING FOR AN AUGUST 14, 2012 SPECIAL
ELECTION, FOR THE PURPOSE OF SUBMITTING TO THE
ELECTORATE OF THE CITY OF MIAMI BEACH A QUESTION ASKING
WHETHER SECTION 5.03 OF THE MIAMI BEACH CITY CHARTER
SHOULD BE AMENDED TO ALLOW THE CITY COMMISSION TO
INCREASE, UP TO AN ADDITIONAL ONE PERCENT (1%), THE
RESORT TAX ON ROOM RENT,WITH SUCH INCREASE TO BE USED
SOLELY FOR PURPOSES OF EXPANDING, ENLARGING,
RENOVATING, AND/OR IMPROVING THE MIAMI BEACH
CONVENTION CENTER, INCLUDING THE PAYMENT OF DEBT
SERVICE RELATED THERETO,AND PROVIDING THAT ANY EXCESS
OF SUCH ADDITIONAL TAX BE USED, AFTER PROVIDING FOR
PAYMENT OF ANNUAL DEBT SERVICE AND RELATED
OBLIGATIONS, TO ESTABLISH A CAPITAL RENEWAL AND
REPLACEMENT FUND FOR THE CENTER
NOW,THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH:
SECTION 1.
In accordance with provisions of the Charter of the City of Miami Beach, Florida and the
general laws of the State of Florida, a Special Election is hereby called and directed to be held in the
City of Miami Beach, Florida, from 7:00 a.m. to 7:00 p.m. on Tuesday, August 14, 2012, for the
purpose of submitting to the electorate the question as set forth hereinafter.
SECTION 2.
That the appropriate and proper Miami-Dade County election officials shall conduct the said
Special Election hereby called, with acceptance of the certification of the results of said Special
Election to be performed by the City Commission. The official returns for each precinct shall be
furnished to the City Clerk of the City of Miami Beach as soon as the ballots from all precincts have
been tabulated.
SECTION 3.
That the said voting precincts in the City of said Special Election shall be as established by
the proper and appropriate Miami-Dade County Election Officials. All electors shall vote at the
polling places and the voting precincts in which the official registration books show that the said
electors reside.
SECTION 4.
Registration of persons desiring to vote in the Special Election shall be in accordance with
the general law of the State of Florida governing voter registration. Qualified persons may obtain
registration forms to vote at the Office of the City Clerk, City Hall, 1700 Convention Center Drive,
First Floor, Miami Beach, Florida 33139, during normal business hours, and at such other voter
registration centers and during such times as may be provided by the Supervisor of Elections of
Miami-Dade County. Each person desiring to become a registered voter shall be responsible for
properly filling out the registration form and returning it to the Miami-Dade County Elections Office.
All questions concerning voter registration should be directed to the Miami-Dade County Elections
Office, 2700 N.W. 87th Avenue, Doral, Florida 33172; Telephone: (305) 499-VOTE (8683).
SECTION 5.
Not less than thirty days' notice of said Special Election shall be given by publication in a
newspaper of general circulation in Miami Beach, Miami-Dade County, Florida. Such publication
shall be made in accordance with the provisions of§150.031 and §100.342, Florida Statutes, and
Section 38-3 of the Code of the City of Miami Beach.
SECTION 6.
The notice of election shall be substantially in the following form:
THE CITY OF MIAMI BEACH, FLORIDA
NOTICE OF SPECIAL ELECTION
NOTICE IS HEREBY GIVEN THAT A SPECIAL ELECTION HAS BEEN CALLED
BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA,AND WILL BE HELD IN SAID CITY FROM 7:00 A.M. UNTIL 7:00 P.M.
ON THE 14TH DAY OF AUGUST, 2012, AT WHICH TIME THERE SHALL BE
SUBMITTED TO THE DULY REGISTERED AND QUALIFIED VOTERS OF THE
CITY OF MIAMI BEACH THE FOLLOWING QUESTION:
ALLOWING UP TO ONE PERCENT INCREASE IN ROOM RENT PORTION
OF RESORT TAX.
SHALL SECTION 5.03 OF THE CHARTER BE AMENDED TO ALLOW THE
COMMISSION TO INCREASE, UP TO ONE PERCENT,THE RESORT TAX
ON ROOM RENT, TO EXPAND, ENLARGE, RENOVATE, AND/OR
IMPROVE THE CONVENTION CENTER, INCLUDING PAYMENT OF DEBT
SERVICE RELATED THERETO,AND PROVIDING THAT THE EXCESS OF
SUCH ADDITIONAL TAX BE USED, AFTER PROVIDING FOR PAYMENT
OF ANNUAL DEBT SERVICE AND RELATED OBLIGATIONS, TO
ESTABLISH A CAPITAL RENEWAL AND REPLACEMENT FUND FOR THE
CENTER?
YES
NO
SECTION 7.
That the official ballot to be used in the Special Election to be held on August 14, 2012,
hereby called, shall be in substantially the following form, to-wit:
2
"OFFICIAL BALLOT"
ALLOWING UP TO ONE PERCENT INCREASE IN ROOM RENT PORTION
OF RESORT TAX.
SHALL SECTION 5.03 OF THE CHARTER BE AMENDED TO ALLOW THE
COMMISSION TO INCREASE, UP TO ONE PERCENT,THE RESORT TAX
ON ROOM RENT, TO EXPAND, ENLARGE, RENOVATE, AND/OR
IMPROVE THE CONVENTION CENTER, INCLUDING PAYMENT OF DEBT
SERVICE RELATED THERETO,AND PROVIDING THAT THE EXCESS OF
SUCH ADDITIONAL TAX BE USED, AFTER PROVIDING FOR PAYMENT
OF ANNUAL DEBT SERVICE AND RELATED OBLIGATIONS, TO
ESTABLISH A CAPITAL RENEWAL AND REPLACEMENT FUND FOR THE
CENTER?
YES
NO
SECTION 8.
That the absentee voters participating in said Special Election shall be entitled to cast their
ballots in accordance with the provisions of the Laws of the State of Florida with respect to absentee
voting.
SECTION 9.
That the City of Miami Beach shall pay all expenses for conducting this Special Election and
will pay to Miami-Dade County or directly to all persons or firms, upon receipt of invoice or statement
approved by the Supervisor of Elections of Miami-Dade County, Florida.
SECTION 10.
If any section, sentence, clause or phrase of the proposed ballot measure is held to be
invalid or unconstitutional by any court of competent jurisdiction, then said holding shall in no way
affect the validity of the remaining portions of said ballot measure.
SECTION 11.
This Resolution shall be effective immediately upon its passage.
PASSED and ADOPTED this 9th day of May , 2012.
ATTEST: �1 BFI
��P •Cy
AT I HERRE B WER, MAYOR
*`.INCORP ORATED'
RAFAEL E. GRA DO, CITY C J '�a APPROVED AS TO
(Requested by Mayor Matti Herrera 6 FORM &LANGUAGE
F:\ATTO\AGUR\ELECTIONS\Charter Amendment-Resort Tax Increase Reso(Final 5-11-12).doc &F N EXECUTION
3 r cZ
ty AttoMey ate
PROPOSED BALLOT TITLE AND BALLOT SUMMARY
AUGUST 14, 2012 SPECIAL ELECTION
I. PROPOSED BALLOT TITLE AND BALLOT SUMMARY:
ALLOWING UP TO ONE PERCENT INCREASE IN ROOM RENT
PORTION OF RESORT TAX.
SHALL SECTION 5.03 OF THE CHARTER BE AMENDED TO ALLOW
THE COMMISSION TO INCREASE, UP TO ONE PERCENT, THE
RESORT TAX ON ROOM RENT, TO EXPAND, ENLARGE, RENOVATE,
AND/OR IMPROVE THE CONVENTION CENTER, INCLUDING
PAYMENT OF DEBT SERVICE RELATED THERETO, AND PROVIDING
THAT THE EXCESS OF SUCH ADDITIONAL TAX BE USED, AFTER
PAYMENT OF ANNUAL DEBT SERVICE AND RELATED
OBLIGATIONS, TO ESTABLISH A CAPITAL RENEWAL AND
REPLACEMENT FUND FOR THE CENTER?
YES
NO
II. PROPOSED CHARTER TEXT:
Sec. 5.03. Tax on occupancy of hotels, etc., and on certain foods and beverages.
The City of Miami Beach is authorized and shall have the right to impose, levy and
collect a tax on the rent of every occupancy of a room or rooms in any hotel, motel, or
apartment house when the renting is for the period of occupancy for imposition of a transient
rental tax as established by F.S. § 212.03 (as amended); and upon the total sales price of all
items of food and alcoholic beverages sold at retail by any establishment engaged in the sale of
alcoholic beverages and/or food; said tax to be paid by the person paying the rent or paying for
the food and/or alcoholic beverage herein specified, and to be collected by the person renting
said rooms or selling said food or alcoholic beverage for the use and benefit of the City. Sales or
rentals exempted by F.S. ch. 212 shall also be exempt from the tax hereby authorized. That
tThe total receipts from the above tax levy shall be kept and maintained in a separate fund and
shall in no event be transferred to the general fund, and tithe said fund shall be used for the
promotion of the tourist industry, which shall include, but not be restricted to the following..
publicity, advertising, news bureau, promotional events, convention bureau activities, capital
improvements, and the maintenance of all physical assets in connection therewith; and for the
payment of the reasonable and necessary expenses of collecting, handling, and processing of
said tax. That-t
The Commission shall have the authority and power by ordinance to determine and fix
the amount of said tax, after public hearing, not in excess of two percent (2%), except that an
additional tax of up to eaetwo percent (4-2%) (hereinafter, the Additional Tax) may be imposed,
levied and collected on the rent of every occupancy of a room or rooms in any hotel, motel, or
apartment house when the renting is for the period of occupancy for imposition of a transient
rental tax as established by F.S. § 212.03 (as amended)_, pFevided that sSuch aAdditional one
peFseRt (1%4 Tax shall be used, subject to the rights of bondholders, as follows:
a) One percent (1%) of such Additional Tax shall be used:
1.fA) fifty percent (50%) for public incentives for convention center headquarters
hotel development; and, upon retirement of all debt related thereto, to be used
as in (92) below;- and
2.(-l4 fifty percent (50%) for promotion of tourism related activities and facilities, and
developing, improving, and maintaining tourism related public facilities;
provided that &uGhthis addrt+eaal one percent (1%) of such Additional Jax shall
not be imposed until such time as the City of Miami Beach has entered into an
agreement with a developer for development of a convention center
headquarters hotel.; and
b) Subject to the passage of an ordinance by the Commission before imposing same,
up to another one percent (1%) of such Additional Tax, shall be used solely for the
purposes of expanding, enlarging renovating, and/or improving the Miami Beach
Convention Center, including payment of debt service related thereto; and provided,
further (i) that this up to one percent (1%) portion of the Additional Tax referenced in
this subsection (b) shall not be imposed until such time as the City of Miami Beach
has entered into an agreement with a developer for the expansion, enlargement,
renovation and/or improvement of the Miami Beach Convention Center; and (ii) that
the excess of this up to one percent 0%) portion of such Additional Tax may be
used, after providing for payment of annual debt service and related obligations, to
establish and maintain a capital renewal and replacement fund for improving and
maintaining the Convention Center.
The authority created pursuant to Section 8 of Chapter 67-930
shall have no right to receive any portion of such aAdditional ° Jax.
STATE OF FLORIDA
COUNTY OF MIAMI-DADE
t, RAFAEL E. GRANADO, City Clerk of City of �1 ••BF
Miami Beach, Florida, do hereby certify that
the above and foregoing is a true and correct :y
copy of the original thereof on file in this =
office. * INCORP ORATED:
WITN S�.my hand all the seal of said City Z �'' . = <0
this _> day of 1`� 67 A.D., 20 �� ..
RAFAEL E. GRANADO CH 26
City Clerk of the City Miami Be , Florida
F:VATTOWGUR\ELECTIONS\Charter Amendment-Resort Tax Increase-Prop Hot Question and Text(Final 5-11-12).doc