BIE- Local Business Tax (8/14/2024)M IAM I BEACH
City of Miami Beach,1700 Convention Center Drive,Miami Beach,Florida 33139,www .miamibeachfl.gov
TO:Mayor Steven Meiner and Members of the City Commission
FROM:Eric Carpenter,City Manager ~~
MEETING DATE:September 11,2024
SUBJECT:BUSINESS IMPACT ESTIMATE FOR:
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH,FLORIDA,AMENDING CHAPTER
102 OF THE CODE OF THE CITY OF MIAMI BEACH,ENTITLED
"TAXATION,"BY AMENDING ARTICLE V,ENTITLED "LOCAL
BUSINESS TAX,"BY AMENDING SECTION 102-379,
"SCHEDULE OF TAXES,"BY UPDATING THE "SCHEDULE OF
TAXES"AND MOVING ALL FEES TO APPENDIX "A;"
PROVIDING FOR REPEALER,SEVERABILITY,CODIFICATION,
AND AN EFFECTIVE DATE.
Is Ji Business Impact Estimate Required?
Z1 Yes □No (If no,please check one of the boxes below)
If one or more boxes are checked below,this means the City of Miami Beach has
determined that a Business Impact Estimate for the above-referenced Ordinance is not
required by State law.
□The proposed Ordinance is required for compliance with Federal or State law or
regulation;□The proposed Ordinance relates to the issuance or refinancing of debt;□The proposed Ordinance relates to the adoption of budgets or budget
amendments,including revenue sources necessary to fund the budget;□The proposed Ordinance is required to implement a contract or an agreement,
including,but not limited to,any Federal,State,local,or private grant or other
financial assistance accepted by the City;□The proposed Ordinance is an emergency ordinance;□The Ordinance relates to procurement;or□The proposed Ordinance is enacted to implement the following:
a.Part II of Chapter 163,Florida Statutes,relating to growth policy,county and
municipal planning,and land development regulation,including zoning,
development orders,development agreements and development permits;
b.Sections 190.005 and 190.046,Florida Statutes,regarding community
development districts;
c.Section 553.73,Florida Statutes,relating to the Florida Building Code;or
Business Impact Estimate
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d.Section 633.202,Florida Statutes,relating to the Florida Fire Prevention Code.
If none of the above exceptions apply,this Business Impact Estimate is hereby provided
in accordance with Section 166.041(4),Florida Statutes.
1.A summary of the proposed Ordinance and its purpose is more fully set forth in the
Commission Memorandum accompanying the Ordinance,as well as in the recitals to the
Ordinance itself,which are attached hereto.
2.The proposed fee structure will result in a 64%reduction in Local Business Taxes for
businesses operating out of a home,yet would only reduce the City's revenues by
approximately $34,000.The Administration is recommending the Commission discuss
the revised fee structure for the Home-Based Business Tax category.
The proposed amendments in categories would be revenue neutral,as the fee structure
for the new categories for existing establishments would mirror the current Merchant
Sales category the businesses are currently being charged now.
3.Good faith estimate of the number of businesses likely to be impacted by the proposed
Ordinance:
The City of Miami Beach estimates that 140 businesses are likely to be impacted by the
proposed Ordinance.
I 4.Additional comments:None