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Ordinance 2025-4739 ORDINANCE NO. z025-4739 AN ORDINANCE OF THE MAYORAND 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 102306 THEREOF, ENTITLED "DEFINITIONS," AMENDING THE DEFINITION OF A RESPONSIBLE PERSON; AND PROVIDING FOR REPEALER, SEVERABILITY, CODIFICATION, AND AN EFFECTIVE DATE. WHEREAS, the City has a substantial interest in ensuring compliance with all City Codes applicable to the collection, reporting and payment of resort tax obligations; and WHEREAS, the taxpayer for resort tax obligation is often not an individual but rather a partnership or corporation; and WHEREAS, the revision to the definition of a responsible officer will assist those applying for a resort tax account to identify who is required to sign the resort tax application and who is ultimately responsible for the non-payment or audit assessment of resort tax obligations; and WHEREAS, the City Commission finds that such amendment is consistent with furthering the financial goals of the Ciry to ensure clarity and holding of those individuals responsible for prompt payment of the financial obligations of the resort taxpayer. NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAM BEACH, FLORIDA: SECTION 1.That Chapter 102, "Taxation,"Article I V, "Resort Tax," Division 4, "Tax,"Section 102- 306, "Definitions," of the Code of the City of Miami Beach is hereby amended as follows: CHAPTER 102 TAXATION Article IV. Resort Tax Sec. 102306. Definitions. The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Alcoho/ic6everages means all distilled or rectified spirits, brandy, whiskey, rum, gin, cordials, or similar distilled alcoholic beverages, inGuding all dilutions and mixtures of one or more of the foregoing, and wines. Apartment house means 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. Finance director means the finance director of the city or his authorized deputy. Guest means any person purchasing food, beverages, intoxicating liquors or wine of any restaurant, or premises licensed for sale of beverages, intoxicating liquors or wine. Hote/s, motels and roominghouses means 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 is 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 means the use or possession or the right to the use or possession of any room or rooms in a hotel, motel, roominghouse orapartment 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 means a person who, for a consideration, uses, possesses or has the right to use or possess any room or rooms in a hotel, motel, roominghouse, or apartment house, under any lease, concession, permit, right of access, license to use or other agreement, or otherwise. Operator means any person operating a hotel, motel, roominghouse, apartment house, or restaurant serving food, and any premises licensed by the city to sell beverages, intoxicating liquors or wine in the city, including but not limited ta the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person othenvise operating such hotel, motel, roominghouse, apartment house, restaurant serving food, and any premises licensed by the city to sell beverages, intoxicating liquors or wine. Permanent resident means any person who has resided in the city for longer than six consecutive manths. Rent means the consideration received for occupancy valued in money, whether received in money or othervvise, 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 means any person that has aa-resoonsibilitv for the oversiaht of the financial affairs and strateaic direction of an ooerator, including but not limiled to: (1) A sole oroprietor. (Z) ihe-se�peratie�The offcers of an ooeretor; er (3) , "`' ' ""'' Anv owner controllina 51 oercent or more of the votinq interest in an operator; or �) Any oRicer emplovee partner or aoent of an ooerator who has authoritv to siqn checks drawn on. or make withdrawals from anv bank account of such an ooerator into which revenues from transactions subiect to resort tax have been deoosited reqardless of whether such authoritv is actual or constructive Restaurant means 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 means any retum filed or required to be fled as provided in this division. Room means any room of any kind, in any part or portion of a hotel, motel, roominghouse or apartment house available for or let out for use or possession for any purpose other than a place of public assembly. Sales p�ice means 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. SECTION 2. REPEALER. All ordinances or parts of ordinances and all section and parts of sections 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 invalidi�y. SECTION 4. 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 'brdinance" may be changed to "section" or other appropriate word. SECTION 5. EFFECTIVE DATE. This Ordinance shall take effect ten days following adoption. PASSED and ADOPTED this a� day of TNNP , 2025. ATTEST: IUFI 3 G COP� .�8.,. G���� •p;M ...E,q,.., � ,.. �„ ;'�:.''.y��/r.-y''�. � r""'� `; ' S even Meiner, Mayor c�/ Granado, City Clefk � '�IN(OPP OAAiED:- : 'N'• R GIS BARBOU ��''-.,2'y�...�,.a;� APPROVEDASTO (Sponsored by Commissioner Kriste'rY��seibb,'Laonzalez) PORM &LANGUAGE ' &FOR EXECUTION � . Underline denotes additions; Strikethrough denotes deletions. _.� . _ , f�lio/ZoLC' CiryAttomey.21n Date �P�n Ordinances-RS� MIAMI BEACH COMMISSION MEMORANDUM TO: Honorable Mayor and Members of the Ciry Commission FROM: City Attomey Ricardo J. Dopico DATE: June 25, 2025 10:20 a.m. Second Reatling Public Hearing TITLE: AN ORDINANCE OF THE MAYOR AND COMMISSION OF THE CIN OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER 102 OF THE MIAMI BEACH CITY CO�E, ENTITLED "TAXATION;' BY AMENDING ARTICLE IV, ENTITLED "RESORT TAX," BY AMENDING DIVISION 4, ENTITLED "TAX," BV AMENDING SECTION 102-306 THEREOF, ENTITLED "DEFINITIONS," AMENDING THE DEFINITION OF A RESPONSIBLE PERSON; AND PROVIDING FOR REPEALER, SEVERABILITY, CODIFICATION, AND AN EFFECTIVE DATE. RECOMMENDATION BACKGROUNDIHISTORY ANALYSIS The altached Ordinance has been placed at the request of Commissioner Kristen Rosen Gonzalez to amend and clanfy Section 102-306, the definitions of a responsible officer. FISCAL IMPACT STATEMENT N/A Does this Ordinance reauire a Business Imoact Estimate? Yes (FOR ORDINANCES ONLV) If applicable, the Business Impact Estimate (BIE)was published on: 6I9I2025 See BIE ak https:/Iwww.miamibeachFl.oav/ciN-hall/citv-clerk/meetinq-no[ices/ FINANCIAL INFORMATION CONCLUSION Aooliwble Area Citywide 1537 Is this a "Residents Riaht to Know" item Is this item related to a G.O. Bond pursuant to CiN Code Section 2-777 Proieet7 Na No Was this Aaentla Item initiallv reauested bv a lobbv'st which as defined in Code Sec 2d81 mcludes a onncioal enaaoed in lobbvinc� No If so, specify the name of lobbyist(s)and principal(s): Deoartment City Attorney Soonsortsl Commissioner Kristen Rosen Gonzalez Co-soonsorlsl Condensed Title 1020 a.m. 2nd Rdg, Amend Resort Tax Defnition of Responsible Person. (KRG) CA Previous Actlon (For CiN Clerk Use Onlvl First Reading Public Hearing on 5I21I2025- R5 Z 1538