Ordinance 78-2121 ORDINANCE NO. 78-2121
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, AMENDING THE RESORT TAX PRO-
' VISIONS OF THE CITY CODE; AMENDING THE DEFINITION
OF "PERMANENT RESIDENT" IN SECTION 41-45; DEFINING
THE TERM "RESPONSIBLE OFFICER; " AMENDING SECTION
41-49 TO REQUIRE OPERATORS TO REGISTER WITHIN FIF-
TEEN DAYS OF COMMENCING BUSINESS; PROVIDING THAT
THE TAX BE REMITTED TO THE CITY ON OR BEFORE
THE 20TH DAY OF THE MONTH FOLLOWING THE MONTH OF
COLLECTION; CREATING A NEW SECTION PROVIDING FOR
ESCROW OF TAX COLLECTIONS AND AUTHORIZING THE
FINANCE DIRECTOR TO PROMULGATE REGULATIONS WITH
RESPECT TO SAME; CREATING A NEW SECTION OF THE
CITY CODE PROVIDING FOR THE LIABILITY OF
RESPONSIBLE OFFICERS AND PROVIDING THAT UPON THE
TAX BECOMING DELINQUENT, SAME SHALL BE A LIEN
UPON SUCH RESPONSIBLE OFFICER' S PROPERTY;
AMENDING THE PENALTY PROVISIONS OF SECTION 41-51
OF SAID CODE; CREATING LIENS FOR DELINQUENT TAX;
PROVIDING FOR SEVERABILITY; REPEALING ALL ORDI-
NANCES IN CONFLICT AND PROVIDING FOR AN EFFECTIVE
DATE.
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA:
SECTION 1: That portion of Section 41-45 of the Code of the City
of Miami Beach, Florida, which reads :
"PERMANENT RESIDENT. Any person who, on
February 1, 1967 or thereafter, is a qualified
voter of the city or who, on such date, or
thereafter, meets the requirements of residence
as a voter of the city. "
be and the same is hereby amended to read:
"PERMANENT RESIDENT. Any person who, on
February 1, 1967 or thereafter, has resided in
the city of Miami Beach, Florida, for eleven
consecutive months or longer. "
SECTION 2 : That Section 41-45 of the Code of the City of Miami
Beach, Florida, be and the same is hereby amended by
inserting the following definition in said section immediately
after the definition of "RENT" :
"RESPONSIBLE OFFICER. Any person or persons
including, but not limited to, the officers of a
corporation, any stockholder in a corporation con-
trolling fifty-one percent or more of the voting
stock of said corporation, or any officer, employee,
partner or agent of an operator who has authority
to sign checks drawn on, or make withdrawals from,
any bank account of such operator into which reve-
nues from transactions subject to resort tax have
been deposited, regardless of whether such author-
ity is actual or constructive. "
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OFFICE OF THE CITY ATTORNEY-1700 CONVENTION CENTER DRIVE-MIAMI BEACH,FLORIDA 33139
SECTION 3 : That Section 41-49 of the Code of the City of Miami
Beach, Florida, which reads :
"Sec. 41-49 . Resort tax registration certificate.
Within thirty days after the effective date
of this article, or within thirty days after com-
mencing business, whichever is later, each oper-
ator of any hotel, motel, rooming house, apartment
house or restaurant shall register such hotel ,
motel, rooming house, apartment house or restau-
rant with the city finance director and obtain
from him a "Resort Tax Registration Certificate"
to be at all times posted in a conspicuous place
on the premises. Such certificate shall, among
other things, state the following:
(1) The name of the operator;
(2) The address of the hotel , motel ,
rooming house, apartment house or restaurant;
(3) The date upon which the certificate
was issued;
(4) "This ' Resort Tax Registration Cer-
tificate' signifies that the person named on
the face hereof has fulfilled the requirements
of the Resort Tax Ordinance by registering with
the Finance Director for the purpose of collec-
ting from occupants or guests the Resort Tax and
remitting said tax to the Finance Director.
This certificate does not authorize any person
to conduct any unlawful business or to conduct
any lawful business in an unlawful manner, nor
to operate a hotel, motel, rooming house, apart-
ment house or restaurant without strictly com-
plying with all local applicable laws, including
but not limited to those requiring a permit from
any board, commission, department, or office of
this City. This certificate does not constitute
a permit. "
The operator shall pay a registration fee
of one dollar to the finance director at the time
of registration.
This registration certificate shall not be •
assignable or transferable and each new operator
shall be required to obtain a new registration
certificate. "
be and the same is hereby amended to read:
"Sec. 41-49. Resort tax registration certificate.
Within thirty days after the effective date
of this article, or within fifteen days after com-
mencing business, whichever is later, each oper-
ator of any hotel , motel, rooming house, apartment
house or restaurant shall register such hotel ,
motel, rooming house, apartment house or restau-
rant with the city finance director and obtain
from him a "Resort Tax Registration Certificate"
to be at all times posted in a conspicuous place
on the premises. Such certificate shall, among
other things, state the following:
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OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139
(1) The name of the operator;
(2) The address of the hotel, motel,
rooming house, apartment house or restaurant;
(3) The date upon which the certificate
was issued;
(4) "This ' Resort Tax Registration Cer-
tificate ' signifies that the person named on
the face hereof has fulfilled the requirements
of the Resort Tax Ordinance by registering with
the Finance Director for the purpose of collec-
ting from occupants or guests the Resort Tax and
remitting said tax to the Finance Director.
This certificate does not authorize any person
to conduct any unlawful business or to conduct
any lawful business in an unlawful manner, nor
to operate a hotel , motel, rooming house, apart-
ment house or restaurant without strictly com-
plying with all local applicable laws , including
but not limited to those requiring a permit from
any board, commission, department, or office of
this City. This certificate does not constitute
a permit. "
The operator shall pay a registration fee
of one dollar to the finance director at the time
of registration.
This registration certificate shall not be
assignable or transferable and each new operator
shall be required to obtain a new registration
certificate. "
SECTION 4 : That Section 41-50 of the Code of the City of Miami
Beach, Florida, which reads:
"Sec. 41-50. Reports and remittances.
Each operator shall, on or before the last
day of the month following the close of each
calendar month or at the close of any longer
reporting period which may be established by
the finance director with the approval of the
city manager make a return to the finance
director on forms provided by the finance
director, of the total rents or sales prices •
charged and received and the amount of tax
collected. At the time the return is filed,
the full amount of the tax collected shall be
remitted to the finance director. The finance
director may with the approval of the city
manager establish shorter reporting periods
for any certificate holder if he deems it
necessary in order to insure collection of the
tax and he may require further information on
the return. Returns and payments are due
immediately upon cessation of business for any
reason. All taxes collected by operators
pursuant to this article shall be held in
trust for the account of the city until payment
thereof is made to the finance director. "
be and the same is hereby amended to read:
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OFFICE OF THE CITY ATTORNEY -1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139
"Sec. 41-50. Reports and remittances.
Each operator shall, on or before the
twentieth day of the month following the close
of each calendar month or at the close of any
longer reporting period which may be estab-
lished by the finance director with the
approval of the city manager make a return to
the finance director on forms provided by the
finance director, of the total rents or sales
prices charged and received and the amount of
tax collected. At the time the return is
filed, the full amount of the tax collected
shall be remitted to the finance director.
The finance director may with the approval of
the city manager establish shorter reporting
periods for any certificate holder if he
deems it necessary in order to insure collec-
tion of the tax and he may require further
information on the return. Returns and pay-
ments are due immediately upon cessation of
business for any reason. All taxes collected
by operators pursuant to this article shall be
held in trust for the account of the city until
payment thereof is made to the finance director. "
SECTION 5 : That Chapter 41 of the Code of the City of Miami Beach,
Florida, be and the same is hereby amended by creating
a new Section to be designated Section 41-50 . 1, which shall imme-
diately follow Section 41-50 and which shall read as follows :
"Sec. 41-50. 1. Escrow of Tax.
"Whenever any operator has been delinquent
by more than ten days in the remittance of resort
tax to the city as required by this article, the
finance director may require said operator to
escrow resort tax collections on a daily basis or
such other basis as he deems appropriate through
the use of a depository receipt system or escrow
account through any national or state bank located
in Dade County if he deems such requirement neces-
sary to secure the payment of the tax. The
finance director is authorized to promulgate such
regulations as are necessary to effectuate the
provisions of this section. Said regulations shall
not be effective until approved by the City Manager,
filed with the City Clerk, and notice of such pro-
mulgation shall have been published once in a news-
paper of general circulation in the county. "
SECTION 6: That Chapter 41 of the Code of the City of Miami Beach,
Florida, be and the same is hereby amended by creating
a new section to be designated Section 41-50 . 2 , which shall immedi-
ately follow Section 41-50. 1 and which shall read as follows :
"Sec. 41-50. 2 . Liability of Responsible Officer.
In the event any operator shall fail to
deposit resort tax funds through a depository
receipt system or escrow account, if required
by the finance director, or if any operator
shall fail to pay resort tax to the city when
due, then in addition to the liability, imposed
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OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139
upon the operator, all responsible officers of
such operator shall be liable for the payment
of the tax and all penalties and interest which
shall accrue thereon. The liability of each
such responsible officer shall be joint and
several with the liability of the operator
and of each other such responsible officer of
said operator. Upon the tax imposed by this
article becoming delinquent, the same shall
constitute a lien upon the property, real and
personal, of such responsible officer as if
such officer were the operator. The finance
director may file a notice of lien with re-
spect to the property of such responsible
officer, as if such officer were the operator. "
SECTION 7 : That Section 41-51, Subsection (a) , of the Code of the
City of Miami Beach, Florida, which reads :
" (a) ORIGINAL DELINQUENCY. Any operator
who fails to remit any tax imposed by this
article within the time required shall pay a
penalty of ten per cent of the amount of the
tax in addition to the amount of the tax. "
be and the same is hereby amended to read:
" (a) ORIGINAL DELINQUENCY. Any operator
who fails to remit any tax imposed by this
article within the time required shall pay a
penalty of five per cent of the amount of the
tax in addition to the amount of the tax. "
SECTION 8 : That Section 41-51 , Subsection (b) , of the Code of the
City of Miami Beach, Florida, which reads :
" (b) CONTINUED DELINQUENCY. Any operator
who fails to remit the tax on or before the
thirtieth day following the date on which the
tax first became delinquent shall pay a second
delinquency penalty of ten per cent of the
amount of the tax in addition to the amount
of the tax and the ten per cent penalty first
imposed. "
be and the same is hereby amended to read:
" (b) CONTINUED DELINQUENCY. Any operator
who fails to remit the tax on or before the thir-
tieth day following the date on which the tax
first became delinquent shall pay a second delin-
quency penalty of five percent of the amount of
the tax in addition to the amount of the tax and
the five percent penalty first imposed. An
additional penalty of five percent of the amount
of the tax shall be paid for each additional
thirty day period or part thereof during which
the tax shall be delinquent, provided that the
total penalty imposed by subsection (a) and this
subsection shall not exceed twenty-five percent
of the amount of the tax. Said penalty shall be
in addition to the tax and interest imposed by
this article. "
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OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139
SECTION 9 : That Chapter 41 of the Code of the City of Miami Beach,
Florida, be and the same is hereby amended by creating
a new Section to be designated Section 41-57. 1, which shall imme-
diately follow Section 41. 57 of said Code and which shall read:
"Sec. 41-57. 1. Liens for Tax.
If any operator shall neglect or refuse to
pay resort tax after the tax is due and demand
for same has been made upon said operator, the
amount (including any interest or penalty, to-
gether with any costs of collection that may
accrue in addition thereto) shall be a lien in
favor of the City of Miami Beach upon all prop-
erty and rights to property whether real or
personal of such operator. Said lien shall con-
tinue in full force and effect until liability
for the amount of tax is satisfied or becomes
unenforceable by reason of lapse of time. The
finance director or his authorized deputy may
issue a notice of lien and cause same to be
recorded with the Clerk of the Circuit Court.
Said lien shall secure the tax due as of the
date of its filing, together with such fur-
ther tax as may become delinquent prior to
the time said lien shall be released by the
finance director. The notice of lien shall
state the amount of tax due or estimated to
be due as of the date of filing, but the
amount stated therein shall not preclude the
City from enforcing the lien up to the full
amount of tax which may become due. Upon
recording, the amount stated in such notice
of lien shall become a perfected lien upon the
delinquent operator' s real property. Said
notice shall also perfect a lien upon any personal
property of the operator located within Dade
County upon service of a copy of same on any per-
son having custody or possession of any personal
property of the operator. Thereafter, such person
shall be liable to the City if he fails to hold
said property for the use and benefit of the City
of Miami Beach pending foreclosure of said lien. "
SECTION 10 : SEVERABILITY. If any section, paragraph, subdivision,
clause, phrase or provision of this Ordinance shall be
declared by a court of competent jurisdiction to be invalid, the
same shall not effect the validity of this Ordinance as a whole or
any part of the provisions thereof other than the part so declared
to be invalid, it being the sense of the City Commission that it
would have passed each such section, paragraph, subdivision, clause,
phrase or provision of this Ordinance independent of all other
clauses of same.
SECTION 11 : All ordinances or parts of ordinances in conflict
herewith be and the same are hereby repealed.
SECTION 12 : This Ordinance shall go into effect upon its passage
in accordance with law.
PASSED and ADOPTED this 3rd . y of May , 1978 .
dif
Attest: ' Ice Mayor
4---e642
City Clerk
1st Reading - April 19, 1978
2nd Reading - May 3, 1978
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OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139
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