Ordinance 90-2721 ORDINANCE NO. 90-2721
AN ORDINANCE OF THE CITY OF MIAMI BEACH,
FLORIDA, AMENDING MIAMI BEACH CITY CODE CHAPTER
41, ENTITLED "TAXATION", AMENDING SECTION 41-
58, ENTITLED "PENALTIES FOR VIOLATION OF
ARTICLE," OF ARTICLE V, ENTITLED "RESORT TAX,"
BY PROVIDING THAT VIOLATIONS OF THE PROVISIONS
OF CHAPTER 41 OF ARTICLE V MAY BE ENFORCED
ACCORDING TO THE PROVISIONS OF CHAPTER 9B OF
THE MIAMI BEACH CITY CODE; PROVIDING FOR
REPEALER; PROVIDING FOR SEVERABILITY; PROVIDING
FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA:
SECTION 1.
That Section 41-58 , entitled "Penalties for Violation of
Article" of Article V, entitled "Resort Tax" of Miami Beach City
Code Chapter 41, entitled "Taxation" is hereby amended to read as
follows:
SECTION 41-58. PENALTIES FOR VIOLATION OF ARTICLE.
Any person, firm or corporation who shall
violate or fail to comply with any of the provisions
of this article shall be punished by a fine of not
more than one thousand dollars, or be imprisoned in
the city jail for not more than ninety days, or
both, in the discretion of the court.
As an alternative method of enforcement, any
person, firm or corporation who violates or fails
to comply with any of the requirements established
by Article V of this Chapter and who fails to comply
with a final order issued in accordance with this
Article may be subject to enforcement procedures and
penalties as set forth in Chapter 9B of this Code.
Each day such violation shall exist shall
constitute a separate violation.
Any operator or other person who fails or
refuses to register as required herein or to furnish
any return required to be made, or who fails or
refuses to furnish a supplemental return or other
data required by the finance director, or who
renders a false or fraudulent return or claim, shall
be guilty of a violation of this article and shall
be punishable as aforesaid. Any person required to
make, render, sign or verify any report or claim or
who makes any false or fraudulent report or claim
1
with intent to defeat or evade the determination of
any amount due required by this article to be made,
shall be guilty of a violation of this article and
shall be punishable as aforesaid. (Ord. No. 1727 ,
§3 . )
SECTION 2 . REPEALER
That all ordinances or parts of ordinances in conflict
herewith be and the same are hereby repealed.
SECTION 3 . SEVERABILITY
If any section, sub-section, sentence, clause, phrase or
portion of this ordinance is for any reason, held invalid or
unconstitutional by a court of competent jurisdiction, such portion
shall be deemed a separate, distinct and independent provision and
such holding shall not affect the validity of the remaining
portions of this ordinance.
SECTION 4. EFFECTIVE DATE
That this ordinance shall take effect ten (10) days after its
adoption, on November 3 , 1990.
PASSED AND ADOPTED this 24th day of October , 1990.
' A/ A
vi,YOR
ATTEST:
. T )L.6 Cta E.7 FORM APPROVED
1)e... .s..6CITY CLERK LEGAL DEPT.
1st reading 10/10/90
2nd reading 10/24/90 By " 27.6 --
YG/yc
Date /V,/79°
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OFFICE OF THE CITY ATTORNEY
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F L O R I D A
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LAURENCE FEINGOLD � �o, ' E 3 BOX 0
'CfTY ATTORNEY ''9CH_26'N, MIAMI BEACH, FLORIDA
TELEPHONE 1305, 63--
TELECOPY ,305 c'3- ---
COMMISSION MEMORANDUM NO. 54 / - (al 1Ca
TO: ALEX DAOUD, MAYOR AND
CITY OF MIAMI BEACH, MEMBERS
OF THE COMMISSION
FROM: LAURENCE FEINGOLD
CITY ATTORNEY
DATE: OCTOBER 10, 1990
SUBJECT: AMENDING CODE SECTION 41-58
RESORT TAX.
The attached ordinance providing for penalties for violations
of the Resort Tax Article in the Taxation Chapter is to be amended
so that violations thereof may be subject to enforcement procedures
pursuant to the new changes to Chapter 9B entitled "Code
Enforcement" .
The subject legislation is in proper form and thus ready for
Commission review.
LF/yc
96
AGENDA
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