Ordinance 94-2958 ORDINANCE NO. 94-2958
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION
OF THE CI'Y OF MIAMI BEACH, FLORIDA, AMENDING
CITY CODE CHAPTER 41, ARTICLE V, ENTITLED
"RESORT TAX" BY AMENDING SECTIONS 41-45
("DEFINITIONS") , 41-46 ("IMPOSITION OF TAX;
RATE") , AND 41-47 ("EXEMPTIONS FROM TAX") SO
AS TO DELETE THE REFERENCES TO TAXATION OF
FOOD, BEVERAGES, INTOXICATING LIQUORS OR WINE
"FOR CONSUMPTION ON THE PREMISES" OF ANY
RESTAURANT, AND TO PROVIDE THAT NO RESORT TAX
SHALL BE IMPOSED ON ANY RESIDENCY FOR A TERM
LONGER THAN SIX (6) (AS OPPOSED TO ELEVEN
(11) ) MONTHS; REPEALING ALL ORDINANCES IN
CONFLICT THEREWITH; PROVIDING FOR
SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA:
aECTION 1.
That Article V of Chapter 41 of the Miami Beach City Code,
said Article entitled "Resort Tax" , is hereby amended via the
following amendments to Sections 41-45 ("Definitions") , 41-46
("Imposition of Tax; Rate") , and 41-47 ("Exemptions from Tax") said
amendments to read dS follows:
Section 41-45. Definitions.
When used in this article, the following terms shall mean
or include:
Alcoholic beverages. All distilled or rectified spirits,
brandy, whiskey, run, gin, cordials, or similar distilled
alcoholic beverages, including all dilutions and mixtures
of one or more of the foregoing, and wines, but excluding
beer or iiialt beverages.
Apartment house. Any building or part thereof, where
separate accommodations for four or more families living
independently of each other are supplied to transient or
permanent guests or tenants.
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Finance Director. The Finance Director of the City or
his authorized deputy.
Guest. Any person purchasing food, beverages,
intoxicating liquors, or wine for consuiuption on the
premises of any restaurant, or premises licensed for sale
of beverages, intoxicating liquors, or wine.
Hotels, motels and rooming houses. Every building or
other structure kept, used, maintained, advertised as or
held out to the public to be a place where sleeping
accommodations are supplied for pay to transient or
permanent guests or tenants, whether or not there be in
connection with any of the same, any dining rooms, cafes,
or other places where meals or lunches are sold or served
to guests.
Occupancy. The use or possession, or the right to the
use or possession of any room or rooms in a hotel, motel,
rooming house or apartment house, or the right to the use
or possession of the furnishings or to the services and
accommodations accompanying the use and possession of
such room or rooms.
Occupant. A person who, for a consideration, uses,
possesses or has the right to use or possess any room or
rooms in a hotel , motel , rooming house, or apartment
house, under any lease, concession, permit, right of
access, license to use or other agreement, or otherwise.
Operator. Any person operating a hotel , motel , rooming
house, apartment house, or restaurant serving food fuL
- - and any premises licensed by
the City to sell beverages, intoxicating liquors, or wine
- - - , in the City including,
but not limited to, the owner or proprietor of such
premises, lessee, sub-lessee, mortgagee in possession,
licensee or any other person otherwise operating such
hotel, motel, rooming house, apartment house, restaurant
serving food . . - • - and any
premises licensed by the City to sell beverages,
intoxicating liquors, or wine . • -
premise .
Permanent Resident. Any person who has resided in the
City of Miami Beach, Florida, for longer than eleven six
consecutive months.
Person. An individual, partnership, society, joint stock
company, association, corporation, estate receiver,
trustee, assignee, referee, or any other person acting in
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a fiduciary or representative capacity, whether appointed
by a court or otherwise and any combination of
individuals.
Rent. The consideration received for occupancy valued in
money, whether received in money or otherwise, including
all receipts, cash, credits and property or services of
any kind or nature, and also any amount for which credit
is allowed by the operator to the occupant, without any
deduction therefrom whatsoever.
Responsible officer. Any person or persons including,
but not limited to, the officers of a corporation, any
stockholder in a corporation controlling fifty-one
percent or more of the voting stock of said corporation,
or any officer, employee, partner or agent of an operator
who has authority to sign checks drawn on, or make
withdrawals from any bank account of such operator into
which revenues from transactions subject to resort tax
have been deposited, regardless of whether such authority
is actual or constructive.
Restaurant. Any business or place for serving of food or
refreshments required by law to be licensed by the hotel
and restaurant commission of the state, or any premises
licensed by the City for sale of intoxicating liquor or
wine.
Return. Any return filed or required to be filed as
herein provided.
Room. Any room or rooms of any kind, in any part or
portion of a hotel , motel , rooming house or apartment
house which is available for or let out for use or
possession for any purpose other than a place of public
assembly.
Sales price. The retail sales price charged by the
operator to a guest, consumer or to any person for each
sale of food, beverages, intoxicating liquors, or wine
sold - - -
Sec. 41-46 . Imposition of tax; rate.
Commencing on the twentieth day of November, 1968 , there
is hereby levied and there shall be paid a tax of two
percent on the rent of every occupancy of a room or rooms
in any hotel, motel , rooming house, or apartment house in
the City, and also upon the total sales price of all
items of food, beverages, alcoholic beverages, or wine
sold at retail fol cv-nsumptiori on the pze1<<ises of any
•
restaurant as herein defined.
Such tax shall constitute a debt owed by the occupant or
guest to the City which is extinguished only by payment
to the operator or to the City. The occupant or guest
shall pay the tax to the operator of the hotel , motel ,
rooming house, apartment house or restaurant at the time
the rent or sales price is paid. If the rent is paid in
installments, a proportionate share of the tax shall be
paid with each installment. The unpaid tax shall be due
upon the occupant' s ceasing to occupy space in the hotel ,
motel , rooming house or apartment house.
The tax due on a transaction calling for the payment of
rent or sales price of from:
$ . 50 to $ . 99 lc
$1 . 00 to $1 . 49 2c
$1. 50 to $1 . 99 3c
$2 . 00 to $2 . 49 4c
$2 . 50 to $2 . 99 5c
on rents or sales in amounts of more than three dollars
two percent shall be charged upon each dollar of price or
rent, plus the above bracket charges upon any fractional
part of a dollar in excess of even dollars.
Sec. 41-47 . Exemptions from tax.
No tax shall be imposed upon:
(a) Federal , state or city governments, or any agency
thereof.
(b) Any nonprofit religious, nonprofit educational or
nonprofit charitable institutions when engaged in
carrying on the customary nonprofit religious, nonprofit
educational or nonprofit charitable activities.
(c) No tax shall be imposed on 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. 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 eleven six months provided that
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. Tax shall be imposed on any rents paid by a
lessee or individual occupant during the first eleven six
4
months of the occupancy term unless there is a written
lease for a period longer than elevelr six months, and
provided that lessee, or the individual occupant
authorized by the lease to occupy the premises, actually
occupies the premises on a continuous basis for longer
than eleven six months.
(d) School lunches served to students and teachers; all
hospital meals and rooms .
(e) All premises and all transactions exempted under the
provisions of Section 212 . 03 , Fla. Stat.
(f) No tax shall be paid on any transaction involving
rent or sales price of less than fifty cents.
SECTION 2 . REPEALER
All ordinances or parts of ordinances in conflict herewith are
and the same are hereby repealed.
SECTION 3 . SEVERABILITY
If any section, sentence, clause or phrase of this ordinance
is held to be invalid or unconstitutional by any court of competent
jurisdiction, then said holding shall in no way affect the validity
of the remaining portions of this ordinance.
SECTION 4 . EFFECTIVE DATE
This ordinance shall take effect on the 1st day of January,
1995.
PASSED and ADOPTED this 7th day of D- -mber, 1994. /
/ /
IN\ i
AYOR
ATTEST:
C.,(AoJj
FORM APPROVED
b -pt,
CITY CLERK42
By\ Ate . 64,-/
(JKO/ks) Date 40
(c:Awpdocs\jeancommissV41-47.cr '
1st reading 11/16/94
2nd reading 12/7/94
5
Miami Beach City Charter
Article V. "BUDGET AND FINANCE"
Section 5 . 03 . "Tax on Occupancy of Hotels, etc. ,
and on Certain Foods and Beverages. "
The City of Miami Beach is authorized and shall have the right to
impose, levy and collect a tax on the rent of every occupancy of a
room or rooms in any hotel , motel or apartment house when the
renting is for a the period of - •
less occupancy for imposition of a transient rental tax as
established by Section 212 . 03 , Fla. Stat. (as amended) ; and upon
the total sales price of all items of food and alcoholic beverages
sold at retail by any establishment engaged in the sale of
alcoholic beverages and/or foodmption on the pL mises;
said tax to be paid by the person paying the rent or paying for the
food and/or alcoholic beverage herein specified and to be collected
by the person renting said rooms or selling said food or alcoholic
beverage for the use and benefit of the City. Sales or rentals
exempted by Chapter 212 , Florida Statutes, shall also be exempt
from the tax hereby authorized. That the total receipts from the
above tax levy shall be kept and maintained in a separate fund and
shall in no event be transferred to the general fund, and that the
said fund shall be used for the promotion of the tourist industry,
which shall include, but not be restricted to the following:
publicity, advertising, news bureau, promotional events, convention
bureau activities, capital improvements and the maintenance of all
physical assets in connection therewith; and for the payment of the
reasonable and necessary expenses of collecting, handling and
processing of said tax. That the Commission shall have the
authority and power by ordinance to determine and fix the amount of
said tax after public hearing not in excess of two percent (2%) ,
except that an additional tax of one percent ( 1%) may be imposed,
levied and collected on the rent of every occupancy of a room or
rooms in any hotel , motel or apartment house when the renting is
for a the period of eleven (11) consecutive i«o-i,t-11s of less
occupancy for imposition of a transient rental tax as established
by Section 212 . 03 , Fla. Stat. (as amended) , provided that such
additional one percent (1%) shall be used, subject to the rights of
bondholders, (A) fifty percent (50%) for public incentives for
convention center headquarters hotel development, and upon
retirement of all debt related thereto, to be used as in (B) below,
and (B) fifty percent (50%) for promotion of tourism related
activities and facilities, and developing, improving and
maintaining tourism related public facilities ; provided that such
additional one percent (1%) of tax shall not be imposed until such
time as the City of Miami Beach has entered into an agreement with
a developer for development of a convention center headquarters
hotel; and provided further that the authority created pursuant to
Section 8 of Chapter 67-930 shall have no right to receive any
portion of such additional one percent ( 1%) of tax.
OFFICE OF THE CITY ATTORNEY
694 13(coserawni weardi
F L O R 1 D A.
0A1 Bei
LAURENCE FEINGOLD 1NCDY7. TSD`' a„y P O BOX 0
CITY ATTORNEY -CH26"N MIAMI BEACH. FLORIDA 33119-2032
TELEPHONE 1305)673-7470
TELECOPY 1305)673-7002
COMMISSION MEMORANDUM NO. 87:3 _9 (4
TO: MAYOR SEYMOUR GELBER DATE: DECEMBER 7, 1994
MEMBERS OF THE CITY COMMISSION
CITY MANAGER ROGER M. CARLTON
FROM: LAURENCE FEINGOLD `
CITY ATTORNEY �._ � u !!%7
SUBJECT: AMENDMENT TO MIAMI BEACH CITY CODE SECTION 41-47
CONCERNING EXEMPTIONS FROM RESORT TAX FOR RESIDENCY
TERMS OF SIX MONTHS OR LESS
The attached housekeeping Ordinance amending City Code Chapter 41, Article V,
thereof entitled "Resort Tax" has been drafted for the purpose of codifying the following two changes
in the State Legislature's Resort Tax law:
Deletion of the requirement that resort taxes on food, beverages, intoxicating
liquors or wine be limited to beverage consumption "on the premises";
Providing that resort tax shall be imposed on residencies of six months or less
(as opposed to eleven months or less).
Section 5.03 of the City Charter entitled "Tax and Occupancy of Hotels, etc. and on Certain Foods
and Beverages" governing the City's Resort Tax needs to be similarly amended. A referendum is not
needed for this Charter amendment because the State has preempted this area of the law. The Charter
amendment will thus go into effect upon adoption of this proposed Ordinance.
If passed on second reading, the legislation will go into effect on January 1, 1995 so
as to allow the City Administration the month of December to notify all 2,000 resort tax payers of
the law's changes.
LF:JO/ks AGENDA e--)-
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DATE 12.— 9-9 Li
1700 CONVENTION CENTER DRIVE- FOURTH FLOOR -MIAMI BEACH, FLORIDA 33139
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