BIE - HOMELESS AND DOMESTIC VIOENCE TAX (1/6/2024)/\ALAAAt BEACH
CNy of Miami Beach. ' 7Q(c nventior+ C erten Er ve Miar +i Beckh. Florida 33139, www.miamibeachfi.gov
TO: Mayor Steven Meiner and Members of the City Commission
FROM: Eric Carpenter, City Manager
MEETING DATE: November 20, 2024
SUBJECT: BUSINESS IMPACT ESTIMATE
Fee -
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA, REPEALING ORDINANCE NO. 2023-4567, BY AMENDING
CHAPTER 102 OF THE MIAMI BEACH CITY CODE, ENTITLED "TAXATION," BY
AMENDING ARTICLE V, ENTITLED "LOCAL BUSINESS TAX," BY REPEALING
SECTION 102-388 THEREOF, ENTITLED "LEVY, COLLECTION AND
ADMINISTRATION OF 1% LOCAL OPTION FOOD AND BEVERAGE TAX (HOMELESS
AND DOMESTIC VIOLENCE TAX)," THEREBY STRIKING FROM THE CITY CODE
ALL PROVISIONS AUTHORIZING MIAMI-DADE COUNTY TO LEVY, COLLECT, AND
ADMINISTER THE 1% LOCAL OPTION FOOD AND BEVERAGE TAX (ALSO KNOWN
AS THE "HOMELESS AND DOMESTIC VIOLENCE TAX") WITHIN THE MUNICIPAL
LIMITS OF THE CITY OF MIAMI BEACH, AS PROVIDED IN SECTION 212.0306 OF
THE FLORIDA STATUTES; AND PROVIDING FOR CODIFICATION, REPEALER,
SEVERABILITY, AND AN EFFECTIVE DATE.
Is a Business Impact Estimate Required?
Yes Li 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, localor 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. Private applications for comprehensive plan amendments and land development
regulation amendments;
b. Development orders, development permits, and development agreements:
c. Sections 190.005 and 190.046, Florida Statutes, regarding community development
districts;
d. Section 553.73, Florida Statutes. relating to the Florida Building Code; or
e. Section 633.202, Florida Statutes, relating to the Florida Fire Prevention Code.
Business Impact Estimate
Page 2
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. The
Commission Memorandum and Ordinance are attached hereto.
2. The City of Miami Beach estimates that the proposed Ordinance will have no direct economic
impact on private, for-profit businesses in the City of Miami Beach; that the proposed Ordinance
will have no direct compliance costs that businesses may reasonably incur; that the proposed
Ordinance will not impose any new charge or fee for which businesses will be financially
responsible; and that the proposed Ordinance will not impact the City of Miami Beach's regulatory
costs and will not generate any revenue from new charges or fees.
3. Good faith estimate of the number of businesses likely to be impacted by the proposed
Ordinance:
The City of Miami Beach estimates that no businesses are likely to be impacted by the proposed
Ordinance.
I 4. Additional cornments: None.
Ordinances - R5 AB
AM BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: City Attorney Ricardo J. Dopico
DATE: October 30. 2024 First Reading
TITLE: AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH. FLORIDA, REPEALING ORDINANCE NO. 2023-4567, BY
AMENDING CHAPTER 102 OF THE MIAMI BEACH CITY CODE. ENTITLED
"TAXATION." BY AMENDING ARTICLE V. ENTITLED "LOCAL BUSINESS TAX,"
BY REPEALING SECTION 102-388 THEREOF. ENTITLED "LEVY COLLECTION
AND ADMINISTRATION OF 1% LOCAL OPTION FOOD AND BEVERAGE TAX
(HOMELESS AND DOMESTIC VIOLENCE TAX).- THEREBY STRIKING FROM
THE CITY CODE ALL PROVISIONS AUTHORIZING MIAMI-DADE COUNTY TO
LEVY, COLLECT, AND ADMINISTER THE 1% LOCAL OPTION FOOD AND
BEVERAGE TAX (ALSO KNOWN AS THE -HOMELESS AND DOMESTIC
VIOLENCE TAX-) WITHIN THE MUNICIPAL LIMITS OF THE CITY OF MIAMI
BEACH, AS PROVIDED IN SECTION 212.0306 OF THE FLORIDA STATUTES:
AND PROVIDING FOR CODIFICATION. REPEALER. SEVERABILITY. AND AN
EFFECTIVE DATE.
BACKGROUND/HISTORY
The above Ordinance has been placed on the C ty Commission meeting agenda at the request
of Commissioner David Suarez
Section 212.0306(1)(b) of the Florida Statutes authorizes Miami -Dade County (the -County") to
levy a 1% local option food and beverage tax. also known as the Homeless and Domestic
Violence Tax (or the "1% Tax"), with the proceeds thereof dedicated for homeless services and
the construction and operation of domestic violence centers. Pursuant to Section 212.0306. Fla.
Stat., and Section 29-51 of the Miami- Dade County Code, the 1% Tax applies to all food and
beverage sales generated by establishments with gross annual revenues of 5400,000 or more
that are licensed by the State of Florida to sell alcoholic beverages for consumption on the
premises, except for hotels and motels.
The 1% Tax is collected throughout the County, with the exception of the three municipalities
authorized to impose their own municipal resort tax. narnety, the City of Miami Beach (the "City").
the Town of Surfside, and Bal Harbour Village, each of which are exempt from the 1% Tax
pursuant to Section 212.0306(2)(d), Fla. Stat.
In Miami -Dade County. 85% of the 1% Tax benefits the Miami -Dade County Homeless Trust, the
governing body which oversees the use of the portion of the Tax dedicated to homeless services
and programsand the remaining 15% of the 1% Tax receipts is administered by the County's
Domestic Violence Oversight Board for the construction and operation of domestic violence
centers.
On February 20, 2019. the Miami -Dade County Board of County Commissioners adopted
Resolution No. R-214-19. urging the Florida Legislature to amend Section 212.0306 and expand
the 1% Tax to include sales in the City of Miami Beach. in order to provide additional funding to
provide shelter and related services to those experiencing homelessness and those fleeing
domestic violence.
On November 2, 2021, 53.45% of the voters voting in the City of Miami Beach Special Election
approved a nonbinding straw ballot measure. which called for the City Commission to adopt a
Resolution urging the Florida Legislature to amend Section 212.0306 of the Florida Statutes. to
allow for the collection of the 1% Tax in the City of Miami Beach.
On December 8. 2021 the Mayor and City Commission adopted Resolution No. 2021-31952.
urging the Florida Legislature to amend Section 212.0306 of the Florida Statutes to allow for the
collection of the 1%) Tax within the City of Miami Beach
On May 25. 2023, Governor Ron DeSantis signed into law House Bill 7063 (HB 7063). which
includes a provision authorizing the 1% Tax to be imposed within the municipal limits of the City
of Miami Beach, subject to certain requirements.
As amended, Section 212.0306(2)(d). Florida Statutes. now provides that "the tax authorized by
paragraph (1)(b) may be levied in" a city or town which collects its own municipal resort tax "if the
governing authority of the city or town adopts an ordinance that is subsequently approved by a
majority of the electors in such city or town voting in a referendum held at a general election as
defined in s. 97.021.
ANALYSIS
On July 26. 2023. the Mayor and City Commission adopted Ordinance No. 2023-4567, which
created Section 102-388 of the City Code, entitled "Levy, collection and administration of 1% local
option food and beverage tax (Homeless and Domestic Violence tax),' to authorize Miami -Dade
County to levy, collect, and administer the 1% Tax in Miami Beach. as provided in Section
212.0306, Florida Statutes. subject to the approval of the City's voters in a general election (as
defined in Section 97.021 Florida Statutes).
On July 26, 2023, the Mayor and City Commission also adopted Resolution No. 2023-32719.
calling for a November 5, 2024 City of Miami Beach Special Election, for the purpose of submitting
to the electorate of the City of Miami Beach a question asking whether the 1% Tax should be
levied in Miami Beach.
The attached Ordinance repeals Section 102-388 of the City Code. entitled "Levy. collection and
administration of 1% local option food and beverage tax (Homeless and Domestic Violence tax)
in its entirety. A companion item, which is also sponsored by Commissioner David Suarez, has
been placed on the October 30, 2024 City Commission meeting agenda to repeal the ballot
question that will be submitted to the voters on the November 5, 2024 ballot. These two items will
terminate any affirmative steps toward the levy of the 1% Tax in the City of Miami Beach
If the City Commission adopts this Ordinance at First Reading. a Second Reading/Public Hearing
will be scheduled.
FISCAL IMPACT STATEMENT
N/A
f
Does this Ordinance require a Business Impact Estimate? Yes
(FOR ORDINANCES ONLY)
If applicable, the Business Impact Estimate (BIE) was published on:
See BIE at: https://vvww.rniamibeachfl.govicity-hallicity-clerkimeeting-noticesi
FINANCIAL INFORMATION
CONCLUSION
Applicable Area
Citywide
Is this a "Residents Right to Know" item, Is this item related to a G.O. Bond
pursuant to City Code Section 2-17? Project?
Yes No
Was this Agenda Item initially requested by a lobbyist which, as defined in Code Sec. 2-481,
includes a principal engaged in lobbying? No
If so, specify the name of lobbyist(s) and principal(s):
Department
City Attorney
Sponsor(s)
Commissioner David Suarez
Co-sponsor(s)
Condensed Title
ist Rdg. Repeal Homeless and Domestic Violence 1% Tax. (Suarez) CA
ORDINANCE NO.
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, REPEALING ORDINANCE NO.
20234567, BY AMENDING CHAPTER 102 OF THE MIAMI BEACH CITY
CODE, ENTITLED "TAXATION," BY AMENDING ARTICLE V,
ENTITLED "LOCAL BUSINESS TAX," BY REPEALING SECTION 102-
388 THEREOF, ENTITLED "LEVY, COLLECTION AND
ADMINISTRATION OF 1% LOCAL OPTION FOOD AND BEVERAGE
TAX (HOMELESS AND DOMESTIC VIOLENCE TAX)," THEREBY
STRIKING FROM THE CITY CODE ALL PROVISIONS AUTHORIZING
MIAMI-DADE COUNTY TO LEVY, COLLECT, AND ADMINISTER THE
1% LOCAL OPTION FOOD AND BEVERAGE TAX (ALSO KNOWN AS
THE "HOMELESS AND DOMESTIC VIOLENCE TAX") WITHIN THE
MUNICIPAL LIMITS OF THE CITY OF MIAMI BEACH, AS PROVIDED IN
SECTION 212.0306 OF THE FLORIDA STATUTES; AND PROVIDING
FOR CODIFICATION, REPEALER, SEVERABILITY, AND AN
EFFECTIVE DATE.
WHEREAS, Section 212.0306(1)(b) of the Florida Statutes autharzes Miami -Dade
County (the 'County") to levy a 1% local option food and beverage tax, also known as the
Homeless and Domestic Violence Tax (or the "1% Taxi. with the proceeds thereof
dedicated for homeless services and the construction and operation of domestic violence
centers and
WHEREAS, pursuant to Section 212.0306, Fla Stat , and Section 29-51 of the Miami -
Dade County Code, the 1% Tax applies to all foo and beverage sales generated by
establishments with gross annual revenues of $400,000 or more that are licensed by the State of
Florida to sell alcoholic beverages for consumption on the premises, except for hotels and motets.
and
WHEREAS, the 1 , Tax is collected throughout the County, with the exception of the
three municipalities authorized to impose their own municipal resort taxnamely, the City of
Miami Beach (the "City ). the Town of Surfside, and Bal Harbour V Wage. each of which are
exempt from the 1% Tax pursuant to Section 212 0306(2)(d), Fla Stat ; and
WHEREAS, 85% of the 1% Tax benefits the Miami -Dade County Homeless Trust, the
governing body which oversees the use of the portion of the Tax dedicated to homeless
services and programs, and the remaining 15% of the 1°'0 Tax receipts is administered by the
County's Domestic Violence Oversight Board for the construction and operation of domestic
violence centers_ and
WHEREAS, on February 20, 2019, the Miami -Dade County Board of County
Commissioners adopted Resolution No. R-214-19, urging the Florida Legislature to amend
Section 212.0306 and expand the 1% Tax to include sales in the City of Miami Beach, in order to
provide additional funding to provide shelter and related services to those experiencing
homelessness and those fleeing dornestic violence; and
WHEREAS, on November 2, 2021, 53.45% of the voters voting in the City of Miami Beach
Special Election approved a nonbinding straw ballot measure, which called for the City
Commission to adopt a Resolution urging the Florida Legislature to amend Section 212.0306
of the Florida Statutes, to allow for the collection of the 1% Tax in the City of Miami Beach; and
WHEREAS, on December 8, 2021, the Mayor and City Commission adopted
Resolution No, 2021-31952, urging the Florida Legislature to amend Section 212.0306 of the
Florida Statutes to allow for the collection of the 1% Tax within the City of Miami Beach; and
WHEREAS, on May 25, 2023, Governor Ron DeSantis signed into law House Bill 7063
(HB 7063), which includes a provision authorizing the 1% Tax to be imposed within the municipal
limits of the City of Miami Beach, subject to certain requirements; and
WHEREAS, as amended. Section 212.0306(2)(d), Florida Statutes, now provides that
the tax authorized by paragraph (1)(b) may be levied in" a city or town which collects its own
municipal resort tax "if the governing authority of the city or town adopts an ordinance that is
subsequently approved by a majority of the electors in such city or town voting in a referendum
held at a general election as defined in s. 97,021"; and
WHEREAS, on July 26, 2023, the Mayor and City Commission adopted Ordinance No.
2023-4567, which created Section 102-388 of the City Code, entitled "Levy, collection and
administration of 1% local option food and beverage tax (Homeless and Domestic Violence tax),"
to authorize Miami -Dade County to levy, collect, and administer the 1% Tax in Miami Beach, as
provided in Section 212.0306, Florida Statutes. subject to the approval of the City's voters in a
general election (as defined in Section 97.021, Florida Statutes); and
WHEREAS, on July 26, 2023, the Mayor and City Commission also adopted Resolution
No. 2023-32719, calling for a November 5, 2024 City of Miami Beach Special Election, for the
purpose of submitting to the electorate of the City of Miami Beach a question asking whether the
1% Tax should be levied in Miami Beach; and
WHEREAS, since the adoption of Ordinance No. 2023-4567 and Resolution No. 2023-
32719, the Mayor and City Commission have decided to reevaluate the proposed 1% Tax in
light of the City's efforts to address homelessness in Miami Beach, the additional cost of the 1%
Tax to the City's residents and visitors, and uncertainty concerning whether proceeds generated
from the 1% Tax in Miami Beach will in fact be dedicated to services for individuals experiencing
homelessness in Miami Beach or victims of domestic violence in Miami Beach; and
WHEREAS, the Mayor and City Commission now desire to repeal Ordinance No. 2023-
4567 in its entirety, and terminate any affirmative steps toward the levy of the 1% Tax in the City
of Miami Beach.
NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA.
SECTION 1. Chapter 102, entitled -Taxation," Article V. entitled "Local Business Tax," Section
102-388, entitled "Levy, collection and administration of 1% local option food and beverage tax
(homeless and domestic violence tax),' is hereby amended as follows'
CHAPTER 102
TAXATION
2
ARTICLE V. LOCAL BUSINESS TAX
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County Code
SECTION 2. REPEALER.
All ordinances or parts of ordinances and all section and parts ot sections in conflict
herewith be and the same are hereby repealed.
SECTION 3. CODIFICATION.
It is the intention of the City Commission, and it is hereby ordained that the provisions of
this ordinance shall become and be made part of the Code of the City of Miami Beach as
amended; that the sections of this ordinance may be renumbered or relettered to accomplish such
intention; and that the word "ordinance's may be changed to "section" or other appropriate word.
SECTION 4. SEVERABILITY.
If any section, subsection, clause or provision of :his Ordinance is herd invald. the
remainder shah not be affected by such invalidity.
SECTION 5. EFFECTIVE DATE,
This Ordinance shall take effect ten days following adoption.
3
PASSED AND ADOPTED this day of 2024,
Steven Mener. Ma
ATTEST
RafaelE. Granado, City Cyar,c
APPROVED AS TO
FORM AND LANGUAGE
& FOR EXECUTION
101 T-1
Date
City ttorney
(Sponsored by Commissioner Da\idSuarez