RESOLUTION 92-20662 RESOLUTION NO. 92-20662
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA URGING THE
FLORIDA LEGISLATURE TO SUPPORT A BILL
EXEMPTING FOR A TIME CERTAIN STATE
DISTRIBUTION OF SALES TAX COLLECTED IN DADE
COUNTY.
WHEREAS, Dade County was severely devastated by Hurricane
Andrew leaving tens of thousands homeless and unemployed; and
WHEREAS, the property tax base for Dade County, and the
municipalities therein, has been severely reduced due to diminution
of assessed values throughout Dade County resulting from Hurricane
Andrew; and
WHEREAS, in addition to loss of ad valorem tax revenue, Dade
County and the municipalities therein, anticipate a drastic
reduction in other fees and licenses outside of the construction
industry; and
WHEREAS, the damage caused by Hurricane Andrew puts Dade
County and the municipalities therein, at fiscal peril absent
relief from the State of Florida; and
WHEREAS, the only reliable source of revenue expected for Dade
County and the municipalities therein is the Sales Tax which is
anticipated to increase as a direct and proximate result of the
rebuilding that is taking place coupled with the surge in retail
sales as homeowners and businesses alike replace lost and damaged
goods; and
WHEREAS, the State has distributed the Sales Taxes collected
throughout the State on an equal share back to each County in
accordance with Chapters 212 and 218 , Florida Statutes; and
WHEREAS, it has been the policy of the State of Florida to
recognize innovative financing and revenue programs to aid economic
development ment and redevelopment, such as Tax Increment Financing
program(TIF) ro a
which is ram designed to freeze ad valorem taxes within
ap
n enterprise zone at a certain level and to use that projected
increase in property value to finance bonds and to provide economic
relief to businesses within the enterprise zone; and
WHEREAS, all or a significant potion of Dade County has or
will be
declared a State enterprise zone for purposes of assisting
business and local government; and
WHEREAS, based upon the special and unique circumstances
caused by Hurricane Andrew, it would not be inconsistent with State
policy to freeze Dade County sales taxes at their 1992 level and to
exempt from Statewide distribution that portion of Sales Taxes
collected in Dade County for a time certain over and above that sum
collected in 1992 ; and
WHEREAS, the Dade League of Cities has asked municipalities in
Dade County to support a proposed Bill which would accomplish this
purpose; and
WHEREAS, this Commission urges the State to support
legislation entitled:
A bill exempting from statewide distribution
for a time certain the excess portion of Sales
Tax generated and collected in Dade County
over and above the 1992 collections and
amending Chapters 212 and 218, Florida
Statutes.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, THAT:
Section 1. The City Commission urges the State Legislature
to enact legislation providing that for fiscal years 1993 and 1994
any increase in Sales Tax collections in Dade County over and above
the 1992 collection shall be returned to Dade County and the
municipalities affected therein, as set forth in Section 2 below,
for use in the general funds of those governmental bodies to offset
other sources of lost revenues caused by Hurricane Andrew.
Section 2 . The distribution of the funds described in
Section 1 above would be as follows:
(a) Dade County to receive fifteen (15%) percent for services
provided on a County-wide basis.
(b) The remaining eighty-five (85%) percent to be
distributed to the municipalities and the
unincorporated area, such distribution to be
in accord with the amount of tax collected
above the respective municipality' s 1992 base
line level.
2
Section 3. The City Clerk is hereby directed to forward
certified copies of this resolution to the President of the Florida
Senate, the Speaker of the Florida House of Representatives and
members of the Dade Delegation.
PASSED and ADOPTED this 18th da , •f Novem er , 1992 .
ATTEST: /1///
MAYOR
4--)4:cta-,N4OF ,r&kelo --
' w
CITY CLERK
(Requested by Commissioner Susan F. Gottlieb. )
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FORM APPROVED
LEGAL DEPT.
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By
Date
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OFFICE OF THE CITY ATTORNEY
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F L O R I D A
P�1 BE4c`
LAURENCE FEINGOLD . P O BOX O
CITY ATTORNEY � 26 MIAMI BEACH. FLORIDA 33119-2032
TELEPHONE(305)673-7470
TELECOPY (305)673-7002
COMMISSION MEMORANDUM NO: 2.-
DATE: NOVEMBER 18, 1992
TO: MAYOR SEYMOUR GELBER
MEMBERS OF THE CITY COMMISSION
CITY MANAGER ROGER M. CARLTON
FROM:
LAURENCE FE INGOL4--r
CITY ATTORNEY
SUBJECT: BILL EXEMPTING DISTRIBUTION OF SALES TAX COLLECTED IN
DADE COUNTY
The City Attorney's Office drafted the attached resolution at
the request of Commissioner Susan F. Gottlieb. The resolution
urges the Legislature to support a Bill which would provide for
Dade County and municipalities located in Dade County financial
relief from anticipated reductions in tax base, assessed real
estate values and license fees due to the effects of Hurricane
Andrew. The proposed Bill exempts for fiscal years 1993 and 1994
distribution of sales taxes collected in Dade County which exceed
the 1992 collection and provides for return of these revenues to
Dade County and the municipalities.
The Dade League of Cities has requested that the
municipalities support this legislation. The City has endorsed
their position, with one modification, that being the language
contained in Section 2 of the Resolution, calling for a
proportional share to each municipality of the increased sale tax
dollars above the 1992 base line. By way of example, if Miami
Beach collected $100, 000 in sales tax in 1992, and collected
$200,000 in 1993, we are proposing that 85% of the increase, that
being $85, 000, be received by our City.
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AGENDA
• ITEM -h
DATE
1-1 'g-9 -7-
- CONVENTION CENTER DRIVE — FOURTH FLOOR — MIAMI BEACH. FLORIDA 33139
i«JULU l iULN LVU. JL-L000L
Urging the Florida Legislature to support
a bill exempting for a time certain State
distribution of sales tax collected in
Dade County.