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RESOLUTION 88-19183 RESOLUTION NO. 88-19183 A RESOLUTION AMENDING RESOLUTION NO . 83- 17447 , AS PREVIOUSLY AMENDED BY RESOLUTION NO. 84-17882 AND RESOLUTION NO . 86-18392 , CREATING THE COMMUNITY BENEFIT COMMITTEE FOR THE PERFORMING ARTS, TO PROVIDE THAT THE $1 . 00 SURCHARGE SHALL NOT BE INCLUDED IN THE GROSS RECEIPTS RENTAL CHARGE PAID BY LESSEES OF THE JACKIE GLEASON THEATER OF PERFORMING ARTS. BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that : SECTION 1 . That portion of said Resolution No . 83-17447 , as amended by Resolution No. 84-17882 and Resolution No. 86-18392, establishing a special bank account to be funded by imposing a One Dollar ( $1 .00 ) per ticket surcharge on tickets sold by promoters , be amended to read as follows: 5 . The funding for this bank account shall be attained by imposing a One Dollar ( $1 . 00 ) per ticket surcharge on the tickets sold for each performance, inclusive of taxes, on the surcharge above and beyond the standard rental fee paid by the lessees of the Jackie Gleason Theater of Performing Arts . The One Dollar ( $1 . 00 ) ticket surcharge on the tickets sold for each performance shall not be included in the calculation of "gross receipts " nor included in any gross receipts rental charge paid by the lessees of the Jackie Gleason Theater of Performing Arts. This funding shall commence with the 1984-1985 fiscal year on November 1 , 1984 and be applicable to the Jackie Gleason Theater of the Performing Arts ' performances thereafter . The aforementioned surcharge shall be contingent upon a majority of the votes in the City of Miami Beach Special Election on November 1 , 1983, being in favor of the issuance of general obligation bonds for structural and acoustical additions , renovations and improvements to the Jackie Gleason Theater of the Performing Arts. The City Internal Auditor shall have the authority to audit books and records of each promoter who collects the $1 . 00 surcharge, said audit to only pertain to the box office statements for each event . The $ 1 . 00 surcharge set forth herein shall not be subject to waiver under any circumstances. SECTION 2 . All other sections of said resolution to remain in full force and effect . PASSED and ADOPTED this 2nd day of ., Mare , 1988 Al\ VISE MAYOR Attest : a4111-- FORM APPROVED City Clerk LEGAL DEPT. ,, JLM r lw By AY � t5cw‘st,--- Date 2 - - eio /44#u I Feetea �"-0:gc'� FLORIDA 3 3 1 3 9 \PM BE , 1* INCORPI ORATED)*! miimmommew "VACA TIONLANL) U. A. " -- OFFICE OF THE CITY MANAGER CITY HALL ROB W.PARKINS 1700 CONVENTION CENTER DRIVE CITY MANAGER TELEPHONE: 673-7010 4 COMMISSION MEMORANDUM NO. ,1 0 -33 DATE: March 2, 1988 TO: Mayor Alex Daou• : • /? Members of , - City Corn ' ssi .rte' 1 AI,i -itfOr FROM: Rob W. Pa insP CityManager g 1r SUBJECT: REQUEST FROM SRO PRODUCTIONS FOR REFUND OF $335.46 RENT AND STATE TAX PAID FOR USE OF THE JACKIE GLEASON THEATER OF THE PERFORMING ARTS ON DECEMBER 8, 1987 _ __ HISTORY There is a $1.00 Surcharge added to the face value of each ticket sold to an event at the Jackie Gleason Theater of the Performing Arts. The Surcharge is collected by the City and used to subsidize a program of selling reduced theater tickets to Miami Beach residents 65 years or older. The lessee's gross receipts includes the City's $1.00 Surcharge collected, plus 5% tax, when computing the rent due under the 1987 commercial rental rate of $1,800 or 12%, per show, whichever is greater. BACKGROUND SRO Productions (SRO) presented two Andy Williams Holiday Shows in the theater on December 8, 1987 and paid the standard commercial rental rate. However, SRO contends the $1.00 Surcharge should not be added into the organization's gross receipts and has requested a refund for $335.46, which is SRO's 12% payment on the Surcharge monies, plus 5% tax (see attached letter) . COMMUNITY BENEFIT COMMITTEE FOR THE PERFORMING ARTS - RECOMMENDATION At the January meeting of the Community Benefit Committee for the Performing Arts (CBC) , the members discussed SRO's request for refund. Motion was made, seconded and voted unanimously by the Community Benefit Committee for the Performing Arts to recommend to the City Commission that request from SRO Productions for refund of $335.46 of the rent paid for use of the Jackie Gleason Theater of the Performing Arts on December 8, 1987 for two Andy Williams Holiday Shows be granted. Additionally, the CBC unanimously recommends to the City Commission that Resolution 83-17447, creating the committee and Surcharge funding pro- cedures, be amended so that all commercial theater lessees, paying rent on a percentage of the gross receipts/ be excluded from paying rent on the $1.00 Surcharge funds collected. - 1i AGENDA Cl —A ITEM - . 3 -2-fl DATE COMMISSION MEMORANDUM NO. March 2, 1988 Page Two of Two ADMINISTRATION RECOMMENDATION Approve the CBC' s recommendations as follows: -- Grant refund of $335.46 to SRO. -- Amend Resolution 83-17447 to exclude commercial theater lessees from paying rent on the $1.00 Surcharge funds collected. RWP:NL:rjr Attachment .� 2 - fr2 pgrjuDECsHim 11 n— tiiitp 21 1981 13n0Cia 10 L MB corn C i:TL By - December 17, 1987 Norman Litz, Director City of Miami Beach Convention Center 1901 Convention Center Drive Miami Beach, Florida 33139 Dear Norman: I have again reviewed the rental contract betwen SRO and the City of Miami Beach, and it clearly states that we shall pay 12% rent on our gross receipts and the one dollar surcharge is separate. A surcharge by definition is an add on and not part of the ticket -price. Our ticket prices, as you know, were $22.50, $19.50, and $17.50. The surcharge was not an increase in the ticket price, but an add on that we collected for you. It is impossible to interpret our collection of a surcharge for you as being subject to rental percentage. As you know, we paid you $1,906 in surcharge, and you charged me $228. 72 rent and $11.44 rental tax on that. You also deducted 5% tax from that sur- charge ($95.30) . ' I'm sure you would agree that since we are collecting the surcharge for you, and it is subject to any tax, C.0•.M.B. should pay it - not us. After you review our contract, I'm sure you will agree that this is clearly correct. ,If it was the C.O.M.B. 's intent to collect a sur- charge of $1.17 per ticket ($1.00 plus 12% rent plus 5% tax) it would clearly state that in our contract. In light of the above information, please send a refund check to SRO Productions, Inc. for $335.46. Sincere,,y;-' T. L I ; 5 .7 r / •-•./ • 0 Larry Berle -------}--�---�—;— �--;-=--�—; r-+ LB/skj > c� 821 Vanquee Ave 5 ui�J > > (()11 ) 5/l11 f 110 , • • • . . • 4• • ORIGINAL 2489-1974 ESOLUTION NO. 88-19183 (Amending Resolution No. 83--18447, as previously amended by Res. No. 84-17852 and Resolution No. 86-18392, creating the Community Benefit Committee for the Per- forming Arts, to provide that the $1.00 surcharge shall not be included in the gross receipts rental charge paid by lessees of the Jackie Gleason Theater of Performing Arts)