Ordinance 95-3016 ORDINANCE NO. 95-3016
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, AMENDING
MIAMI BEACH CITY CODE ARTICLE VI ENTITLED
"VISITOR AND CONVENTION AUTHORITY", SECTION
41-68 "POWERS AND DUTIES OF AUTHORITY AS THE
CITY'S LOCAL ARTS AGENCY", SUBSECTION (e)
THEREOF BY PROVIDING THAT PRIOR TO ANY
DISTRIBUTION (BUT SUBORDINATE TO INDEBTEDNESS
SERVED BY RESORT TAX) THE CITY SHALL BE
ENTITLED TO A COLLECTION FEE OF FOUR PERCENT
OF ALL SUMS COLLECTED ON RESORT TAXES;
PROVIDING FOR A REPEALER, SEVERABILITY AND AN
EFFECTIVE DATE.
BE IT ORDAINED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA:
SECTION 1.
That the Miami Beach City Code Article VI entitled "Visitor
and Convention Authority" , Section 41-68 "Powers and duties of
Authority as the City's Local Arts Agency" , Subsection (e) thereof
is amended to read as follows:
Sec. 41-68. Powers and duties of authority as the City' s
local arts agency.
The authority shall, as the City of Miami Beach's local
arts agency, have the following powers and duties:
***
(e) To annually prepare and submit a budget for the
expenditures of the portion of the resort tax provided for in
article V of this chapter, or any future amendment thereof,
allocated to the authority, as hereinafter provided. The budget
prepared and submitted by the authority to the City Commission
1
shall specify, with particularity, the expenditures anticipated and
proposed to be made by the authority, and no budgetary provisions
shall be made in broad or all-inclusive terms, and such proposed
budget shall be in conformity with the requirements for a "line-by-
line" budget. A sum not to exceed twenty percent of the total
annual budget may be placed in an "Event Contingency Fund" , to be
expended by the authority during the budget period for events and
projects authorized subsequent to passage and approval of the
budget, and which will occur within one year from date of
authorization thereof.
(1) Subject to the limitations contained in paragraph
(4 ) below with respect to the rights of bondholders,
commencing October 1988, fifty percent of the resort tax
monies collected by the city in each month on or after October
1988 . The resort tax receipts allocated to the authority
shall be distributed and paid to the authority on or before
the twentieth day of the month immediately following the month
of collection thereof in the following manner:
Twenty-five percent of the total collections for the
months of October, November and December, the remaining
twenty-five percent to be paid as hereinafter set forth;
Forty percent of the total collections for the months of
January, February and March, the remaining ten percent to be
paid as hereinafter set forth;
Fifty percent of the total collections in each of the
remaining months of the fiscal year;
2
On or before May 31st of each year the portion of collections
withheld and not paid during the prior months of October through
March shall be distributed and paid to the authority;
(2) Subject to the limitations contained in paragraph
(3) below with respect to the rights of bondholders, the
authority's percentage of past due taxes shall be paid to the
authority within thirty days after collected in the manner
provided for current collections .
(3) Commencing October 1, 1995, prior to any
distribution, the City shall be entitled to a collection fee of 4%
of all sums collected on resort taxes .
(3) (4) Notwithstanding the foregoing, all Such
payments shall be junior and subordinate in all respects to
any and all obligations of the city under any ordinances and
resolutions pursuant to which the city issues bonds or other
indebtedness secured by the resort tax provided for in article
V of this chapter or any future amendment thereof.
SECTION 2 . REPEALER.
All ordinances or parts of ordinances in conflict herewith be
and the same are hereby repealed.
SECTION 3 . SEVERABILITY.
If any section, subsection, clause or provision of this
Ordinance is held invalid, the remainder shall not be affected by
such invalidity.
3
SECTION 4. EFFECTIVE DATE.
This Ordinance shall take effect on the 21st day of
October , 1995.
PASSED and ADOPTED this 11th day of October , X1995.
ATTEST:
// / • MAYOR
// IA
CITY CLERK
FORM APPROVED
JKO: lm " LEGAL DEPT.
A:jean\visitor.ord
By 1
1st reading 9/27/95 Date _ 9/11-1qc
2nd reading 10/11/95
4
•
•
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139 •
OFFICE OF THE CITY MANAGER TELEPHONE: (305) 673-7010
FAX: (305) 673-7782
COMMISSION MEMORANDUM NO. --7/ 5-95
October 11, 1995
To: Mayor Seymour Gelber and
Members of the City Commission
From: Jose Garcia-Pedrosa
City Manager
Subject: An Ordinance Providin or a Collection Allowance on the Municipal Resort Tax
Administrative Recommendation
The Administration recommends that the Mayor and City Commission hold a public hearing and
adopt this ordinance on second reading.
Background
The ordinance also establishes a collection allowance of 4%to fund the operations of the resort tax
collection section. This section of the Finance Department administers the monthly collection of the
tax and is the audit and compliance section. The section annually audits over two hundred accounts
to insure their compliance with the requisite City Code sections.
Analysis
Prior to the passage of this ordinance,the City receives$125,000 from the 50% of the funds allocated
to the VCA. This amount has been static for ten years and was originally established to fund one half
of the costs of collections. The effect of this static amount was to cause the City to increased amounts
for the operations of the resort tax section. The $125,000 now is equivalent to one third of the
operating cost of this section.
Conclusion
To establishing a method of funding the collection effort for the tax the proposed ordinance should
be adopted.
JGP/RJN/cp AGENDA
ITEM Q R-
DATE - - 95
•
+) I
4-) �
\ cop
v
Cr)
H
I 7 a_1
it CU •H
C U
I-I
2 W c3)
UZ O O
H O •H
C4 2 ++
O H >,
F: 4-+ v
•r•I
O U 0 •
0
• U
• v
•
Cd •
Ofj
G i+ •
• 4 O •
N CA •
•