Resolution 2020-31232R ES O LU T IO N N O . 2020-31232
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, URGING
GOVERNOR RON DESANTIS TO DIRECT THE FLORIDA
DEPARTMENT OF REVENUE TO ABATE STATE SALES
TAXES TO PROVIDE RELIEF TO BUSINESSES AND
INDIVIDUALS IMPACTED BY COVID-19, WITH SUCH
ABATEMENT TO CONTINUE DURING THE PENDENCY
OF THIS UNPRECEDENTED GLOBAL PANDEMIC.
WHEREAS, 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 around the United States are implementing emergency tax measures to support
their debilitated economies under the COVID-19 threat; and
WHEREAS, a number of states have already either extended the deadline for filing
of state income taxes or deferred them indefinitely; and
WHEREAS, some states took further steps to provide tax-related relief to
businesses and individuals impacted by COVID-19, including extending filing deadlines
or waiving interest and penalties for sales and use taxes until the COVID-19 pandemic is
contained; and
WHEREAS; Louisiana allowed affected businesses until May 20, 2020, to file and
pay sales and excise taxes; Maryland extended the filing and payment due date for sales
and use taxes to June 1, 2020; and Alabama waived late payment penalties through June
1for certain qualifying businesses; and
WHEREAS, while Florida's economy has diversified over the past 20 years and
has seen growth in areas such as infrastructure and construction, tourism still remains
the state's economic "backbone"; and
WHEREAS, tourism also remains the City of Miami Beach's most important
economic engine; the City hosts approximately 15 million visitors each year, and is
considered one of the world's most popular tourist destinations because of its beaches,
crystal-clear blue water, and amazing tropical environment; and
W H E R E A S , it is undisputable that with closure of non-essential businesses
throughout Florida, COVID-19 is impacting, and will continue to impact the City, and the
rest of Florida, on a scale that will rival some major world events that have adversely
affected tourism and the economy in the past; and
WHEREAS, on March 26, 2020, Department of Revenue Executive Director Jim
Zingale issued Emergency Order No. 20-52-DOR-002 extending certain filing deadlines
for Florida businesses, including filing deadlines for sales and use taxes; and
WHEREAS, specifically, Emergency Order No. 20-52-DOR-002 provided the
following relief, including, but not limited to: (1) waiving penalties or accrual interests for
sales and use taxes collected in February 2020 which were unable to meet the due date,
as long as taxes are reported and remitted by March 31, 2020, and (2) extending filing
deadlines for businesses impacted by COVID-19 for sales and use taxes collected in
March 2020 and due on or before April 20, 2020, to April 30, 2020; and
WHEREAS, while penalty waivers and extended filing deadlines provided via
Emergency Order No. 20-52-DOR-002 will provide much-needed assistance to Florida
taxpayers, simply extending the deadline to file sales taxes will not provide long-term relief
since experts are predicting for the COVID-19 outbreak to continue impacting United
States until summer 2020; and
WHEREAS, as such, the Mayor and City Commission urge Governor Ron
Desantis to abate Florida state sales taxes to provide relief to businesses and individuals
impacted by COVI D-19; with such abatement to continue throughout the pendency of this
unprecedented pandemic.
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 urge Governor Ron Desantis to direct the Florida Department of
Revenue to abate state sales taxes to provide relief to businesses and individuals
impacted by COVID-19, with such abatement to continue during the pendency of this
unprecedented global pandemic.
PASSED and ADOPTED this kl day of April, 2020.
Dan Gelber, Mayor
Clerk
(sponsored by Commissioner Michael Gongora) APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION #â2±2 ++cw
City Attorney~ Date
M IA M I BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beech, Florida 33139, www.miamibeachfl.gov
Office of the City Clerk
Tel: 305-673-7411
May 8, 2020
Honorable Governor Ron Desantis
The Capitol
400 S Monroe St.
Tallahassee, FL 32399
Dear Honorable Governor Desantis,
Attached please find a copy of City of Miami Beach Resolution No. 2020-31232:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, URGING GOVERNOR RON DESANTIS TO DIRECT
THE FLORIDA DEPARTMENT OF REVENUE TO ABATE STATE SALES
TAXES TO PROVIDE RELIEF TO BUSINESSES AND INDIVIDUALS
IMPACTED BY COVID-19, WITH SUCH ABATEMENT TO CONTINUE DURING
THE PENDENCY OF THIS UNPRECEDENTED GLOBAL PANDEMIC.
(Sponsored by Commissioner Michael Góngora)
This Resolution was unanimously passed and adopted by the Mayor and City Commission of the
City of Miami Beach on April 22, 2020.
Respectfully,
Rafael E. Granado
City Clerk
c: Commissioner Michael Góngora