98-22903 RESO
RESOLUTION NO. 98-22903
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR 1998/99 BUDGETS FOR
SPECIAL REVENUE AND TRUST FUNDS FOR RESORT TAX COLLECTION;
LOG CABIN TRAINING CENTER OPERATIONS; HOMELESS PROGRAM; BASS
MUSEUM OF ART; AND PARKS AND RECREATION.
WHEREAS, expenses related to monitoring and auditing payment and receipt of Resort Taxes to
the City will be charged directly to the Resort Tax Fund; and
WHEREAS, support is received from private donations at the Log Cabin Training Center for
developmentally disabled clients; and
WHEREAS, a homeless initiative to provide for a job self-sufficiency program has been established;
and
WHEREAS, a State Major Institution Grant received by the Bass Museum of Art from the State of
Florida Division of Cultural Affairs will be used for general operating purposes of the Museum; 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.
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 Fiscal Year 1998/99 revenue and expense budgets for Special Revenue and Trust Funds,
as listed below, with the monies therein to be appropriated in the scheduled amounts:
SPECIAL REVENUEITRUST
FUND APPROPRIATIONS
FUNDI
DEPT
FY 1998/99
BUDGET
RESORT TAX
Resort Tax Fund
Total Fund 160
160.0363
$21.120.406
$21,120,406
LOG CABIN TRAINING CENTER
Operations
Total Fund 114
114.6410
$25.000
$25,000
HOMELESS PROGRAM
Operations
Total Fund 199
199.6521
$50.000
$50,000
BASS MUSEUM OF ART
State Major Institution
148.6153
$40,933
Total Fund 148
$40,933
SPECIAL REVENUE/TRUST
FUND APPROPRIATIONS
FUND/
DEPT
FY 1998/99
BUDGET
PARKS AND RECREATION
Playgrounds
Fine Arts Festiva1(Taxab1e)
Ice Skating Instruction
Youth Center Classes
Gymnastics
Youth Center Operations
Summer Camp - Youth
Skate/Shoe Rental
Cultural Affairs
Acorns Civic Theatre
NS/M. M. Swett Social Club
Tennis Tournaments
Recreation Classes
Adult Athletics
South Pointe Park
21 st Street Recreation Center
Recreation Special Events
Total Fund 610
610.6400
610.6420
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
$171,000
90,000
125,000
40,000
12,000
20,000
55,000
38,000
20,000
12,000
3,000
5,000
12,000
40,000
20,000
70,000
1.000
$734,000
Total All Funds
$21.970.339
PASSED AND ADOPTED this 23rd day of September 1998.
~!A
MAYOR
ATTEST BY:
\1~ ~~
CITY CLERK
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
14/J,1f- 'i~t
FUNDING APPROVED
T AND BUDGET
CITY OF MIAMI BEACH
:ITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
nllp:\\ci. miami-beach. fl. us
COMl\flSSION MEMORANDUM NO. G <t-0 -9 g
TO:
Mayor Neisen O. Kasdin and
Members of the City Co mission
DATE: September 23,1998
FROM:
Sergio Rodriguez
City Manager
SUBJECT:
A RESOL 0 OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR 1998/99 BUDGETS FOR
SPECIAL REVENUE AND TRUST FUNDS FOR RESORT TAX COLLECTION;
LOG CABIN TRAINING CENTER OPERATIONS; HOMELESS PROGRAM; BASS
MUSEUM OF ART; AND PARKS AND RECREATION.
RECOMMENDATION:
Adopt the Resolution.
BACKGROUND:
The City currently provides certain programs and activities not supported by funding within the General
Fund budget. These programs and activities are funded by outside agency grants, self-supporting user
fees, resort taxes and private donations. Funding from these sources will be utilized as follows:
RESORT TAX FUND
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 of Internal 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 collection and remittance of resort 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 $834,952. Please see attached schedule for
the revenue and expense budget.
OTHER SPECIAL REVENUE AND TRUST FUND ACCOUNTS
Log Cabin Training Center - $25,000
Proceeds from private donations support the Log Cabin Training Center for developmentally disabled
clients by providing operating materials and supplies, in addition to annual allocations received from the
State Department of Children and Family Services and the Federal Community Development Block
Grant programs.
AGENDA ITEM
LIP
<1-26-98:
DATE
Special Revenue/Trust Funds - FY 1998/99
Page Two
September 23, 1998
Homeless Program - $50,000
An allocation from Resort Tax will provide year four support for the Jewish Vocational Services
Job/Self-Sufficiency Program.
Bass Museum Of Art - $40,933
State Major Institution Grant - $40,933
This is an award by the State of Florida Division of Cultural Affairs providing operating support.
Recreation, Culture, and Parks - $734,000 (Operations)
Recreational programs and activities funded through special revenues and self-supporting user fees are
listed below.
PROGRAM! ACTIVITY
Playgrounds
Fine Arts Festival
Ice Skating Instruction
Youth Center Classes
Gymnastics
Youth Center Operations
Summer Camp - Youth
Skate/Shoe Rental
Cultural Affairs
Acorns Civic Theatre
NS/M. M.Swett Social Club
Tennis Tournaments
Recreation Classes
Adult Athletics
South Pointe Park
21 st Street Recreation Center
Special Events
Total
FUNDING
610.6400
610.6420
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
CONCLUSION:
$171,000
90,000
125,000
40,000
12,000
20,000
55,000
38,000
20,000
12,000
3,000
5,000
12,000
40,000
20,000
70,000
1.000
$734,000
The funding for FY 1998/99, appropriated from these sources as reflected in the attached Resolution, is
required for the continuation of these projects and activities provided by the City.
SR!:PD\\(:JC
1\3iJ
FY 1998/99 RESORT TAX FUND
2% 1% Total
REVENUES
Resort Tax $14,645,775 $3,236,035 $17,881,810
Repayment of loan from RDA 3,238,596 3,238,596
Total Revenue $17,884,371 $3,236,035 $21,120,406
EXPENSES
Convention Bureau $6,905,412 $0 $6,905,412
Debt Service Expense
R. Tax bonds 301,526 0 301,526
City Ctr bonds 0 1,618,018 1,618,018
Sunshine State 430,000 0 430,000
Gulf Breeze 600,000 0 600,000
Lincoln Road 450,000 0 450,000
Total Debt Service 1,781,526 1,618,018 3,399,544
R. Tax operations 834,952 0 834,952
Other Expenses/Commitments
Shuttle Service 438,000 0 438,000
General Fund 6,442,281 0 6,442,281
Prior year commitments 1,392,200 0 1,392,200
Homeless Program 50,000 0 50,000
Miami Beach Latin Chamber 40,000 0 40,000
South Beach Services-GF 0 539,340 539,340
Mid Beach Services 0 539,340 539,340
North Beach Services 0 539,338 539,338
Total Expenses 8,362,481 1,618,018 9,980,499
Total Expenses $17,884,371 $3,236,035 $21,120,406