Ordinance 2023-4536 ORDINANCE NO.. 2023-4536
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER 102 OF THE MIAMI
BEACH CITY CODE, ENTITLED "TAXATION," BY AMENDING ARTICLE IV,
ENTITLED "RESORT TAX," BY AMENDING. DIVISION 4, ENTITLED "TAX,"
BY AMENDING SECTION 102-308 THEREOF, ENTITLED "EXEMPTIONS
FROM TAX" TO PROVIDE FOR A RESORT TAX EXEMPTIONS FOR EARLY
TERMINATION OF TENANCIES INTENDED FOR A PERIOD OF LONGER
THAN SIX MONTHS BUT TERMINATED DURING THE FIRST SIX MONTHS
OF OCCUPANCY DUE TO DOMESTIC VIOLENCE.
WHEREAS, currently, under the Florida Residential Landlord and Tenant Act,
there is no right to early lease termination for tenants who must move to escape domestic,
stalking, sexual, or dating violence; and
WHEREAS, this means that tenants who are also victims of personal violence can
be held financially liable by their landlords for moving prior to the lease end date, even if
the move is necessary to immediately evade an abuser, which often results in tenant-
victims remaining on the same premises as their abusive co-tenant or partner; and
WHEREAS, Section 102-308 of the Miami Beach City Code provides an
exemption from payment of the City's Resort Tax for any rents paid by a tenant with a
written lease for a term longer than six months ("Long-term Lease"); and
WHEREAS, however, property owners must still pay tax on rents paid by a lessee,
or the individual occupant for a period of less than six months, even if the original lease
was intended as a Long-term Lease for a period longer than six months but was
terminated early for any reason whatsoever; and
WHEREAS, the Mayor and City Commission wish to offer a resort tax exemption
as an incentive for property owners who allow their tenants to terminate a Long-Term
Lease early, without any financial penalties, on account of a domestic violence matter, as
long as certain conditions are met.
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA:
SECTION 1. That Section 102-308 of Article IV, of Chapter 102 of the Code of the City
of Miami Beach is hereby amended as follows:
CHAPTER 102
TAXATION
* * *
ARTICLE IV. RESORT TAX
DIVISION 4. TAX
* * *
Sec. 102-308. Exemptions from tax.
No tax shall be imposed upon:
(1) Federal, state or city governments, or any agency thereof.
(2) Any nonprofit religious, nonprofit educational or nonprofit charitable institutions
when engaged in carrying on the customary nonprofit religious, nonprofit
educational or nonprofit charitable activities.
(3) Any rents paid by a permanent resident on his permanent place of abode,
provided that no permanent resident shall be permitted to have more than one
exemption during the same period of time.
Leases. No tax shall be imposed on any rents paid by a lessee, or the individual
occupant with a written lease for a term longer than six months provided that the
lessee, or the individual occupant authorized by the lease to occupy the
premises, actually occupies the premises on a continuous basis for longer than
six months.
(a), General. Tax shall be imposed on any rents paid by a lessee or individual
occupant during the first six months of the occupancy term unless there is
a written lease for a period longer than six months, and provided that the
lessee, or the individual occupant authorized by the lease to occupy the
premises, actually occupies the premises on a continuous basis for longer
than six months.
(b) Early termination of tenancy; victims of domestic violence. No tax shall
be imposed on an any rents paid by a lessee, or the individual occupant
with a written lease that was intended for a period of longer than six months
but was terminated earlier than six months due to the tenant or an
immediate family member of the tenant residing at the dwelling unit
experiencing domestic violence, as long as the following requirements are
met:
Li) A notice of early termination is provided to the landlord by the tenant
or authorized occupant experiencing domestic violence at least fourteen
days prior to the early termination date specified in the notice, which shall
be no more than one hundred days from the date of the most recent act
of domestic violence. The notice shall be accompanied by one of the
following documents: (1) a written police report documenting instances of
domestic violence, and certified copy of any restraining orders,
iniunctions against harassment, or other documents from a criminal case
in which the tenant or an occupant of the residence was a victim; (2)
documentation from a victim services organization or domestic violence
program, agency, or facility, including a shelter or safe house for victims
of domestic violence; or(3) documentation from a medical professional,
mental health care provider, attorney, advocate, social worker, or
member of the clergy from whom the victim has sought assistance in
relation to the domestic violence. The tenant shall also provide to the
landlord a written statement, which describes that the tenant reasonably
believes that the person who committed the domestic violence knows the
address or location where the tenant or immediate family member of the
tenant resides, unless the person who committed the domestic violence
resides in the same dwelling unit.
(ii) landlord to evidence that the tenant or immediate family member of
the tenant residing at the dwelling unit were able to terminate the lease
without any penalties, including returning to the tenant any security
deposit and/or waiver or other release of claims against the tenant for
early termination of the lease.
(4) School lunches served to students and teachers; all hospital meals and
rooms.
f_5j All premises and all transactions exempted under the provisions of F.S. §
212.03.
L(6) Any transaction involving rent or sales price of less than $0.50.
* *
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.
SECTION 4. CODIFICATION.
It is the intention of the Mayor and City Commission of the City of Miami Beach,
and it is hereby ordained that the provisions of this ordinance shall become and be made
part of the Miami Beach City Code. The sections of this ordinance may be renumbered
or relettered to accomplish such intention, and the word "ordinance" may be changed to
"section," "article," or other appropriate word.
SECTION 5. EFFECTIVE DATE.
This Ordinance shall take effect on the 11 day of big, 2022.
3
PASSED AND ADOPTED this day of F.tdrua✓ , 2022.
ATTEST:
Dan Gelber, Mayor
FEB 0 8 202.3
Rafael E. Granado, City Clerk 1 s 'c' '%
co RIUnderline denotes additions '�,, ... I�ORATE::
Strikethrough denotes deletions ,,,,,,,,,,,,,,
(Sponsored by Commissioner Alex J. Fernandez)
APPROVED AS TO
FORM & LANGUAGE
&FOR EXECUTION
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City Attorney Date
4
Ordinances-R5 E
MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Rafael A. Paz, City Attorney
DATE: February 1, 2023
10:20 a.m. Second Reading Public Hearing
SUBJECT:AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER 102 OF THE MIAMI
BEACH CITY CODE, ENTITLED "TAXATION," BY AMENDING ARTICLE IV,
ENTITLED "RESORT TAX," BY AMENDING DIVISION 4, ENTITLED "TAX,"
BY AMENDING SECTION 102-308 THEREOF, ENTITLED "EXEMPTIONS
FROM TAX" TO PROVIDE FOR A RESORT TAX EXEMPTIONS FOR
EARLY TERMINATION OF TENANCIES INTENDED FOR A PERIOD OF
LONGER THAN SIX MONTHS BUT TERMINATED DURING THE FIRST SIX
MONTHS OF OCCUPANCY DUE TO DOMESTIC VIOLENCE.
ANALYSIS
See attached Commission Memorandum.
SUPPORTING SURVEY DATA
N/A
FINANCIAL INFORMATION
N/A
Is this a "Residents Right Does this item utilize G.O.
to Know" item. pursuant to Bond Funds?
City Code Section 2-14?
No No
Legislative Tracking
Office of the City Attorney
Sponsor
Commissioner Alex Fernandez
ATTACHMENTS:
Description
Page 913 of 1420
❑ Commission Memorandum- 2nd Reading
❑ Ordinance
Page 914 of 1420
A
OFFICE OF THE CITY ATTORNEY
RAFAEL A. PAZ, CITY ATTORNEY
COMMISSION MEMORANDUM
TO: Mayor Dan Gelber and Members of the City Commission
Aline T. Hudak, City Manager
SECOND READING
FROM: Rafael A. Paz, City Attorney n./—a--
DATE: February 1, 2023
SUBJECT: AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA,AMENDING CHAPTER 102 OF THE MIAMI BEACH
CITY CODE, ENTITLED"TAXATION," BY AMENDING ARTICLE IV, ENTITLED
"RESORT TAX," BY AMENDING DIVISION 4, ENTITLED "TAX," BY
AMENDING SECTION 102-308 THEREOF, ENTITLED "EXEMPTIONS FROM
TAX" TO PROVIDE FOR A RESORT TAX EXEMPTIONS FOR EARLY
TERMINATION OF TENANCIES INTENDED FOR A PERIOD OF LONGER
THAN SIX MONTHS BUT TERMINATED DURING THE FIRST SIX MONTHS OF
OCCUPANCY DUE TO DOMESTIC VIOLENCE.
The attached Ordinance was prepared at the request of Commissioner Alex Fernandez, the
sponsor of this legislation. The Mayor and Commission approved the ordinance on first reading
at the December 14, 2022 City Commission meeting. No changes have been made between first
and second reading.
Currently, under the Florida Residential Landlord and Tenant Act, there is no right to early lease
termination for tenants who must move to escape domestic, stalking, sexual, or dating violence.
This means that tenants who are also victims of personal violence can be held financially liable
by their landlords for moving prior to the lease end date, even if the move is necessary to
immediately evade an abuser, which often results in tenant victims remaining on the same
premises as their abusive co-tenant or partner.
Section 102-308 of the Miami Beach City Code provides an exemption from payment of the City's
Resort Tax for any rents paid by a tenant with a written lease for a term longer than six months
("Long-term Lease"). However, property owners must still pay resort tax on rents paid by tenants
who occupy the leased premises for a period of less than six months, even if the original lease
was intended as a Long-term Lease but was terminated early for any reason whatsoever.
The Mayor and City Commission wish to offer a resort tax exemption as an incentive for property
owners who allow their tenants to terminate a Long-Term Lease early, without any financial
penalties, on account of a domestic violence matter, as long as certain conditions specified in the
proposed Ordinance are met.
RAP/FA/ag
Page 915 of 1420