01.20.17 FCWP Supplemental to Item 14
FINANCE AND CITYWIDE PROJECTS COMMITTEE
SUPPLEMENTAL TO ITEM #14
Commission Chambers, 3RD Floor, 1700 Convention Center Drive
January 20, 2017 AT 2:30 PM
Committee Members
Commissioner Ricky Arriola, Chair
Commissioner Joy Malakoff, Vice Chair
Commissioner John Aleman, Member
Commissioner Micky Steinberg, Alternate
Allison R. Williams, Committee Liaison
SUPPLEMENTAL TO ITEM #14
NEW BUSINESS
14. Discuss Urging The Florida Legislature To Collect A 1% Tax On Food And
Beverage Consumption To Fund Efforts to End Homelessness (January 11, 2017
Commission R9V)
Maria Ruiz – Housing and Community Services Director
Referred by Commissioner: Ricky Arriola
Status: Item enclosed.
Discuss Urging The Florida Legislature To Collect A 1% Tax On Food And Beverage
Consumption To Fund Efforts to End Homelessness
Finance and Citywide Projects Committee
January 20, 2017
Page 2 of 4
An additional one percent would increase the sales tax rate for food and beverage establishments
in Miami Beach with gross revenues of more than $400,000 per year to 10% (excluding hotels and
motels).
CITY OF MIAMI BEACH SERVICES
The City's Homeless Outreach Team continues expanding its service capacity. As a reminder, the
City operates the sole municipal walk-in center for homeless services in Miami-Dade County. The
following is the Office's service numbers for last year as well as thus far this fiscal year: While the
City's initial intake services, refers homeless individuals to shelter placements, a critical success of
City service is the transition to transitional or permanent housing through a coordinated care effort,
including care coordination (replaces traditional case management) and employment, as outlined
below.
Calendar Year 2015 FY15/161
Service/Activity Number Service/Activity Number
Census Count (January 2015) 193 Census Count (January 2016) 156
Client Contacts (Office & Street) 2,094 Client Contacts (Office & Street) 3,334
Homeless Clients (unduplicated) 1,214 Homeless Clients (unduplicated) 1,033
1 Data for FY 15/16 IS from October 1, 2015 through June 1, 2016
Despite the very high street population, our City is very effective in sheltering those who want help
as well as obtaining permanent housing for those who follow their care plan as demonstrated by
the service data:
Calendar Year 2015 FY 15/16
Service/Activity Number Service/Activity Number
Client Relocations 78 Client Relocations 55
Shelter Placements 540 Shelter Placements 548
Clients Transitioned to Permanent Housing 91 Clients Transitioned to Permanent Housing 43
Permanent Homeless Reduction RateL 47% Permanent Homeless Reduction Rate 28% .. . . 2 Percentage of permanent trans1t1ons as compared to off1c1al homeless count
The City purchases 52 emergency shelter beds from the following providers:
• Camillus House (single men)
• Lotus House (women and children)
• Miami Rescue Mission (single men)
• The Salvation Army (women, men and families with children)
The City also has placement privileges for up to 55 additional beds provided by the Trust. The
number of beds available fluctuates depending on their use by the City of Miami. As a member of
the Miami-Dade County Continuum of Care, the City is one of two outreach teams for the County ;
the City of Miami is the other outreach team. A Continuum of Care (CoC) is a regional or local
planning body that coordinates housing and services funding for homeless families and individuals
and is a requirement for jurisdictions receiving federal funds from the US Department of Housing
and Urban Development (HUD).
Discuss Urging The Florida Legislature To Collect A 1% Tax On Food And Beverage
Consumption To Fund Efforts to End Homelessness
Finance and Citywide Projects Committee
January 20, 2017
Page 4 of 4
HOMELESS CENSUS
The City's homeless census for January, 2016 reflected 156 homeless people in our City, a 19
percent decrease from the prior January. In comparison, the total number of unsheltered persons in
Miami fell by two percent to 982 people for the same period .
The August count for the City of Miami Beach increased to 208, a 6% increase from the August
2016 count of 196., it is important to note that the count for the Miami increased as well , from 1067
to 1126, a similar 6 percent increase. It cannot be determined whether this is a trend or a
fluctuation,
The next homeless census is scheduled for January 26, 2017.
CONCLUSION
The administration is seeking direction on this issue .
JLM/KGB/MLR
ATTACHMENT 1
APPENDIX 0 : TRANSIENT LODGING AND FOOD AND BEVERAGE TAXES
FOR TOURIST DEVELOPMENT, CONVENTION DEVELOPMENT, AND HOMELESS AND DOMESTIC VIOLENCE PROGRAMS AND FACILITIES
Tax Imposed Permissible Use Distributed To
2% Tourist 1978 Convention centers, arenas, 60% less $1,100,000 to Greater
auditoriums; promote and advertise Miami Convention and Visitors
Development** tourism; convention/tourist bureaus; Bureau ; 20% to Dept. of Cultural
·Transient Lodging beach maintenance/improvements Affairs; 20% to facilities within
the City of Miami ; $1,100,000 to
the Tourist Development Council
grants
Florida Statutes Section 125.0104; County Code section 29-51
2% Tourist 1990 Countywide convention/visitors bureau 100% less $100 ,000 to Greater
Development Surtax** for promotional activity Miami Convention and Visitors
-Food and Beverages Bureau $100,000 to To urist
(sold in hotels and motels) Development Council
Florida Statutes Section 212. 0306; County Code section 29-51
3% Convention 1983 2/3 to largest public convention center Miami-Dade County for bond
Development*** then excess to County for payments for the Performing Arts
-Transient Lodging constructing/operating stadiums , Center and neighborhood
arenas, auditoriums, exhibition halls , cultural facilities, Performing Arts
light rail systems; 1/3 to be spent in Center operations , American
most populous city for eligible projects Airline Arena
such as constructing/operating operations/maintenance,
stadiums , arenas , auditoriums , and lnterlocal payments to City of
exhibition halls Miami Beach and City of Miami;
residuals to Miami-Dade County
for eligible projects
Florida Statute 212.0305 (4)(b); County Code section 29-60
1% Professional 1990 To pay debt service on bonds issued to Miami-Dade County to pay debt
Sports Franchise** finance construction, reconstruction or service on bonds
-Transient Lodging renovation of a professional sports
franchise facility
Florida Statute 125.0104 (3)(1); County Code section 29-51
1% Food and Beverage 1993 85% for homeless programs and 15% Approximately 85% to Homeless
Tax for Homeless and for the construction and operation of Trust and approximately 15% to
domestic violence centers Miami -Dade County for domestic
Domestic Violence** violence centers
(premises of consumption
excluding hotels and motels)
Florida Statute 212.0306; County Code section 29-51
NOTE: Pursuant to state statute, FY 20 16-1 7 estimates are budgeted at 95% of estimated revenues
* Excluding collection fees
**Geographic area incldues Miami-Dade County except Miami Beach , Bal Harbour and Surfside
***Geographic area inclduesMiami-Dade County except Bal Harbou r and Surfside
210
Collections*
FY 2014-15 Actual: $ 24,918,694
FY 2015-16 Projection: $ 27,090,000
FY 2016-17 Estimate: 28,069,000
FY 2014·15 Actual: $ 7,580,192
FY 2015-16 Projection: $ 7,979,000
FY 2016-17 Estimate : $ 8,298 ,000
FY 2014-15 Actual: $ 75 ,512,712
FY 2015-16 Projection: $ 80 ,125,000
FY 2016-17 Estimate: 84 ,978 ,000
FY 2014-15 Actual : 12,459,347
FY 2015-16 Projection: $ 13,545 ,000
FY 2016-17 Estimate: $ 14,034 ,000
FY 2014-15 Actual : $ 23,091 ,177
FY 2015-16 Projection : $ 24,358 ,000
FY 2016-17 Estimate : $ 25 ,819 ,000
Office of Economic and Demographic Research
History of Local Option Tourist Tax Levies
Summary of Impositions, Expirations, and Rate Changes
### Active Levies, as of July 1, 2016, Are Noted in Bold Italics. ###
County I Action I Rate I Effective Date I Expiration Date
Note: The Miami-Dade municipalities of Bal Harbour and Surfside impose a 4 % Mun icipal Resort Tax and are exempt from the county's
levies of the Tourist Development Tax and Convention Development Tax. The municipality of Miami Beach imposes a 4 % Municipal
Resort Tax and is exempt from the county's Tourist Development Tax levy, but is not exempt from the county's Convention Development
Tax levy.
Data Source: Florida Department of Revenue's "History of Local Sales Tax and Current Rates" (Last Updated: July 1, 2016).
https://revenuelaw.state. fl. us/Pages/Browse .aspx#3-17 -23
201 6 Lo ca l Gove rn ment Fin a ncia l Information Ha nd book Page 244
RESOLUTION NO.
A RESOLUTION OF THE MAYOR AND CITY
COMMISSION OF MIAMI BEACH URGING THE FLORIDA
LEGISLATURE TO AMEND SECTION 212.0306, FLORIDA
STATUTES, AND ALLOW FOR THE COLLECTION OF A
ONE PERCENT SALES SURTAX ON ALL FOOD AND
BEVERAGE SALES FOR CONSUMPTION ON PREMISES
EXCEPT HOTELS AND MOTELS WITHIN THE CITY OF
MIAMI BEACH TO ASSIST HOMELESS PERSONS, OR
THOSE AT RISK OF HOMELESSNESS, AND VICTIMS OF
DOMESTIC VIOLENCE
ATTACHMENT 2
WHEREAS, Section 212.0306, Florida Statutes, authorizes Miami-Dade County
to levy a homeless and domestic abuse tax.
WHEREAS, pursuant to Section 212.0306 , this one percent tax is collected on all
food and beverage sales in much of Miami-Dade County by establishments that are
licensed by the State of Florida to sell alcoholic beverages for consumption on the
premises, except for hotels and motels.
WHEREAS, the homeless and domestic violence tax is collected throughout
Miami-Dade County with the exception of establishments in the cities of Miami Beach,
Surfside and Bal Harbour.
WHEREAS, 85 percent the tax receipts goes to the Miami-Dade County
Homeless Trust, the governing body which oversees the use of portion of the tax
dedicated to homeless programs, and 15 percent goes to Miami-Dade County and is
overseen by the Domestic Violence Oversight Board , for the construction and operation
of domestic violence centers.
WHEREAS, when the homeless tax legislation was enacted in 1993 , state
statute exempted cities or towns imposing a municipal resort tax as authorized by
Chapter 67-930 from the homeless and domestic abuse tax .
WHEREAS, Miami Beach wishes to urge the Florida Legislature to amend
Section 212 .0306, and allow the one percent homeless and domestic abuse tax to be
collected on all food and beverage sales for consumption on premises in Miami Beach,
except for hotels and motels.
WHEREAS, in accordance with Section 212.0306, and subject to the subsequent
amendment of Miami-Dade County Ordinance No. 94-66 by the Miami-Dade Board of
County Commissioners, 85 percent of tax receipts would go to the Miami -Dade County
Homeless Trust, to assist persons who have become or are about to become homeless ,
and 15 percent would go toward the construction and operation of domestic violence
centers, ensuring that proceeds are used in a manner which will provide the greatest
benefit to homeless persons and the community as a whole.
NOW THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, THAT THIS BOARD
Section 1: Urges the Florida Legislature to amend section 212.0306 , Florida
Statutes, and allow for the collection of a one percent tax on all food and beverage
sales for consumption on premises within the City of Miami Beach to assist homeless
persons, or those at risk of homelessness, and victims of domestic violence .
Section 2: Directs the City Clerk to transmit a certified copy of this resolution to
the Governor, the Senate President , the House Speaker, and the Chair and Members of
the Miami-Dade County State Legislative Delegation.
Section 3: Directs Miami Beach 's state lobbyists to advocate for the legislative
action set forth in Section 1 above, and authorizes and directs Miami Beach's
Legislative Affairs Office to include this item in the 2017 State Legislative Agenda.
PASSED and ADOPTED this _th day of ____ 2016.
ATTEST:
PHILIP LEVINE, MAYOR
RAPHAEL E. GRANADO, CITY CLERK
nearly 140 programs providing housing and services to the homeless utilizing evidenced-based practices,
continuum-wide standards of care, and data-driven decision making focused on outcomes. As envisioned, the
F&B Tax has also been instrumental in leveraging additional resources . Today, the F&B Tax makes up
approximately 34 percent of the Trust's budget, with 49 percent of revenues coming from state and federal
grants.
Today, approximately 20 percent of the current homeless population in Miami-Dade County rema i ns on Miami
Beach, and many are hard-to-serve chronically homeless persons who are shelter resistant. These men and
woman often have a combination of mental health problems, substance abuse disorders and medical
conditions. Without connections to the right types of care, these individuals often cycle in and out of hospital
emergency departments, substance abuse programs, jails, prisons and psychiatric institutions at a high cost to
taxpayers. Among the evidence-based solutions to chronic homelessness is Permanent Supportive Housing,
which combines affordable housing and supportive services that help people achieve housing stability and get
connected to health care and other social services . Together with other interventions, including Specialized
Outreach Teams capable of engaging, assessing and administering medical treatment to hard-to-reach
chronically homeless individuals, we can meet the goal of ending homelessness in Miami-Dade. However, more
resources are needed to get people off the streets and under a roof.
Miami Beach, Surfside and Bal Harbour are uniquely positioned to further assist in this effort by urging the
Florida Legislature to amend Section 212.0306, and allow the one-percent homeless and domestic abuse tax to
be collected on all food and beverage sales for consumption on premises in Miami Beach, except for hotels and
motels. It's estimated that removing the tax exemption could provide an additional $8 million in revenue .
With the legislative session fast approaching, we look forward to working with you and the elected leadership
of Miami Beach to address homelessness more aggressively with enhanced resources .
Sincerely,
,/L!:_L
Ronald L. Book
Chairman
Miami-Dade County Homeless Trust
c: Miami Beach Mayor Philip Levine
Miami Beach Commissioner Mickey Steinberg
Miami Beach Commissioner Michael Grieco
Miami Beach Commissioner Joy Malakoff
Miami Beach Commissioner Kristen Rosen Gonzalez
Miami Beach Commissioner Ricky Arriola
Miami Beach Commissioner John Elizabeth Aleman
Miami-Dade County Homeless Trust Board Members
Miami-Dade Mayor Carlos A. Gimenez
Miami-Dade County Chairman Esteban Bovo, Jr . and Members, Board of County Commissioners
Russell Benford, Deputy Mayor, Miami-Dade County
Shannon Summerset-Williams, Esq., Assistant County Attorney
Victoria L. Mallette, Executive Director, Miami-Dade County Homeless Trust