Resolution 2020-31390R E S O LU T IO N NO . 20 20-3 13 90
A R E S O L U T IO N O F TH E M A Y O R A N D C IT Y C O M M IS S IO N
O F TH E C ITY O F M IA M I B E A C H , FL O R ID A , EX T E N D IN G
TH E W A IV E R O F IN T E R E S T A N D PE N A L T IE S FO R LA T E
PA Y M E N T S O R NO N -P A Y M E N T S O F R E S O R T TAX E S
IM P O S E D BY S E C TI ON 10 2 -314 O F TH E C IT Y C O D E , FO R
TH E P E R IO D C O M M E N C IN G O N S E P T E M B E R 1, 202 0
A N D E N D IN G O N N O V E M B E R 30, 202 0.
W H E R EA S , on March 11, 2020, the World Health Organization declared the
rapidly spreading novel coronavirus ("COVID-19") a pandemic, acknowledging what has
seemed clear for some time the virus will likely spread to all countries on the globe;
and
WHEREAS, the rate of infection throughout the world and in the US has
accelerated rapidly, grinding most markets and businesses around the globe to a halt;
and
WHEREAS, in response to COVID-19 impacting businesses and individuals,
states and local governments around the United States are implementing emergency
measures to support individuals and businesses negatively impacted by COVID-19; and
WHEREAS, on March 12, 2020, the City Manager declared a State of Emergency
for the City of Miami Beach, finding that the 2019 coronavirus virus ("COVID-19") outbreak
(later defined as a pandemic) poses a health risk to the City's residents, particularly
elderly residents and those who are immunosuppressed or otherwise have high risk of
medical conditions; and
WHEREAS, pursuant to such Declaration of a State of Emergency, the City
Manager has imposed a number of temporary emergency measures to limit the inflow of
leisure guests to the City and require the closure of, and limit crowds in, public facilities,
public property, and places of public assemblage (including, without limitation, hotels,
restaurants, bars, nightclubs, concert halls, entertainment venues, movie theaters, and
houses of worship), as well as other restrictions on travel and gatherings of any number
of people, including imposition of a general curfew throughout the City and a "Safer at
Home" order, in order to reduce community spread, relieve pressure on hospitals and
healthcare personnel, protect workers, and maintain social order; and
WHEREAS, in recognition that many businesses are currently facing financial
challenges amid the pandemic disaster COVID-19, the Mayor and City Commission have
determined that waiving the interest and penalties for late payments or non-payments of
resort taxes imposed by Section 102-314 of the City Code is justified and appropriate in
providing further relief to City business operators; and
W H E R EA S , on April 22, 2020, the Mayor and City Commission adopted
Resolution No. 2020-31237, waiving interest and penalties for late payments or non-
payments of resort taxes for the period commencing on March 1, 2020 and ending on
August 31, 2020.
WHEREAS, in recognition that many businesses are still facing financial
challenges amid the pandemic disaster COVID-19, the Mayor and City Commission have
determined that an extension of waiving the interest and penalties for late payments or
non-payments of resort taxes imposed by Section 102-314 of the City Code is justified
and appropriate in providing further relief to City business operators.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and City
Commission hereby extend the waiver of interest and penalties for late payments or non-
payments for resort taxes imposed by the City Code, for the period commencing on
September 1, 2020 and ending on November 30, 2020.
PASSED and ADOPTED this _l6_ day of September, 2020.
2 . ATTEST:
Dan Gelber, Mayor
7 FDAS TO
FOI , « LNGUAGE
& FOR EXECUTION
City Attorney > Date
Resolutions-CZ L
MIAMI BEAC H
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: September 16, 2020
SUBJECT:A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORI DA, EXTEND I NG THE WAIVER OF INTEREST
AND PENALTI ES FOR LATE PAYMENTS OR NON-PAYMENTS OF RESORT
TAXES IMPOSED BY SECTION 102-314 OF THE CITY CODE, FOR THE
PERI OD COMME NCI NG ON SEPTEMBER 1, 2020 AND ENDING ON
NOVEMBER 30, 2020.
-···--- --
Applicable Area
Not Applicable
ls this_ a "Reside nts Right
to Know" item, pursuant to
City Code Section 2.142
No
Legislative Tracking
Finance
Does this item utilize G.O,
Bond Funds?
No
Sponsor
Sponsored by Commissioner Michael Gongora
ATTACHMEN TS:;
Description
Memorandum
a Form Approved Resolution
Page 344 of 1855
•0 A"BEACH '\/\/{M\/14 -
/ \i ' V li • 1
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibe achfl.gov
COMMISSION MEMORANDUM
TO: Mayor Dan Gelber and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: September 16, 2020
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA, EXT ENDING THE WAIVER OF INTEREST ANO PENAL TIES
FOR LA TE PAYMENTS OR NON-PAYMENTS OF RESORT TAX ES IMPOSED BY
SECTIO N 102-314 OF THE CITY CODE, FOR THE PERIOD COMMENCING ON
SEPTEMBER 1, 2020 AND ENDING ON NOVE MBER 30, 2020
BACKGROUND
Due to the severe economic impact of the COVID-19 pandemic, on April 22, 2020 the City
Commission approved waiving interest and penalties for late payments or non-payments of resort
taxes imposed by Section 102-314 of the City Code, for the period commencing on March 1, 2020
and ending on August 31, 2020 (Resolution No. 2020-31237).
ANALYSIS
Given the continued economic impact of COVID-19 on local businesses and individuals, the
Administration recommends extending the dates for waiving interest and penalties for late
payments or non-payments of resort taxes imposed by Section 102-314 of the City Code. The
extension would change to the period commencing on September 1, 2020 and ending on
November 30, 2020.
JLM/JW
Page 345 of 1855