Ordinance 81-2260ORDINANCE NO. 81-2260
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA AMENDING §41-47(c) OF
THE MIAMI BEACH CODE RELATING TO RESORT TAX, TO
QUALIFY THE EXEMPTION FOR LONG-TERM LEASE
AGREEMENTS.
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA:
SECTION 1 Legislative Purpose.
The purpose of this amendment is to prevent the issuance of exemp-
tions for long-term corporate, business or other non -personal leases
or occupancy agreements, by specifying that the eleven -month exemp-
tion applies only to lessees or lessees' designates who individually
and personally occupy the leased premises for longer than eleven
months, not to corporations or other entities whose leases apply to
multiple unnamed occupants.
SECTION 2
Section 41-47(c) is hereby amended to read:
Sec. 41-47. Exemptions from tax.
(c) No tax shall be imposed on any rents paid
by a permanent resident on his permanent place
of abode, provided that no permanent resident
shall be permitted to have more than one exemp-
tion during the same period of time. 7 and that
effeet4ve Nevembef 29; 1968 No tax shall be im-
posed on any feete paid ea any lease for a term
longer than eleven months.- provided that
lessee, or the individual occupant authorized
by the lease to occupy the premises, actually
occupies the premises on a continuous basis for
longer than eleven months.
SECTION 3
This amendment shall not apply to any person or entity granted an
exemption for the year ending September 30, 1981 by the City of
Miami Beach under former section 41-47(c), Miami Beach Code.
SECTION 4
All other ordinances or parts of ordinances in conflict herewith be
and the same are hereby repealed.
SECTION 5
This ordinance shall go into effect upon its passage in accordance
with law.
PASSED and ADOPTED this 1st day of April 1981.
ATTEST:
City Clerk
TMP:ab 4/1/81
APPROVED•
LEGAL DEPT.
By
Date AVA1 I. -110
�1
Mayo
1st Reading - March 18, 1981
2nd Reading - April 1, 1981 (as amended)
OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE - MIAMI BEACH, FLORIDA 33139
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