R5D-Resort Tax Ordinance -Weithorn-COMMISSION ITEM SUMMARY
Condensed Title:
An Ordinance Of The Mayor And City Commission Of The City Of Miami Beach, Florida, Amending The Code Of
The City Of Miami Beach, Florida, By Amending Chapter 102 Entitled "Taxation," By Amending Article lv Entitled
"Resort Tax," By Amending Division 4 Entitled ''Tax," By Amending Section 102-314 Entitled "Penalties And
Interest," By Amending Subsection F Thereof Regarding The Establishment Of A Fixed Late Reporting Penalty
For Annual Returns Filed Late Where No Tax Is Due ...
Ke Intended Outcome Su orted:
Make City more business friendly.
Item Summary/Recommendation:
The Administration recommends that the City Commission approve the item.
The City of Miami Beach levies a three percent resort tax on the rent of every occupancy of a room or rooms in
any hotel, motel, rooming-house, or apartment house in the city. Operators of the aforementioned establishments
are responsible for the collection and reporting of taxes collected at their premises.
This tax is imposed on any rents, paid by a lessee or occupant, for rental periods shorter than six months. All
taxes collected by operators are required to be held in trust for the account of the city until payment thereof is
made to the city. Each operator is required to file a return for each tax period even though no tax may be due.
Operators that do not traditionally have rental periods shorter than six months are required to file on an annual
basis as opposed to filing a monthly return. Annual returns are due May 20th of each year for the preceding tax
period of May 1st through April 30th.
The City currently assesses a late reporting penalty of $25 per month for annual resort tax returns that are filed
late and where no tax is due to the City. These penalties are capped at $500.00 per return.
Operators that have no resort tax to report and fail to file an annual return for several tax periods, may be
penalized up to $500 for each annual report that is not filed timely.
Advisory Board Recommendation:
NJA
Financial Information:
Source of Amount
Funds: 1
D 2
3
4
OBPI Total
Financial Impact Summary:
Cit Clerk's Office Le islative Trackin
n-Offs:
Department Director Chief Financial
GPE POW
T:\AGENDA\2014\March\ Resort Tax Annual Returns Penalty-SUM.d
MIAMI BEACH
351
Account Approved
AGENDA ITEM ----::::---"fl-='"5"-::::D~
DATE --=3--:-b:...-...;_f<f~
~ MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
TO:
FROM:
DATE:
COMMISSION MEMORANDUM
Mayor Philip Levine and Members of the Cit/ Commission
Jimmy L. Morales, City Manager_._ __ /Q
March 5, 2014
SUBJECT: Resort Tax SECOND READING -PUBLIC HEARING
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, AMENDING THE CODE OF THE CITY OF
MIAMI BEACH, FLORIDA, BY AMENDING CHAPTER 102 ENTITLED
"TAXATION," BY AMENDING ARTICLE IV ENTITLED "RESORT TAX," BY
AMENDING DIVISION 4 ENTITLED "TAX," BY AMENDING SECTION 102·
314 ENTITLED "PENALTIES AND INTEREST," BY AMENDING
SUBSECTION F THEREOF REGARDING THE ESTABLISHMENT OF A
FIXED LATE REPORTING PENALTY FOR ANNUAL RETURNS FILED LATE
WHERE NO TAX IS DUE; PROVIDING FOR CODIFICATION; REPEALER;
SEVERABILITY; AND AN EFFECTIVE DATE.
ADMINISTRATION RECOMMENDATION
The Administration recommends adopting the proposed ordinance that was approved on
first reading during the February 12, 2014, City Commission meeting.
BACKGROUND
The City of Miami Beach levies a three percent resort tax on the rent of every occupancy
of a room or rooms in any hotel, motel, rooming-house, or apartment house in the city.
Operators of the aforementioned establishments are responsible for the collection and
reporting of taxes collected at their premises.
This tax is imposed on any rents, paid by a lessee or occupant, for rental periods shorter
than six months. All taxes collected by operators are required to be held in trust for the
account of the city until payment thereof is made to the city. Each operator is required to
file a return for each tax period even though no tax may be due.
Operators that do not traditionally have rental periods shorter than six months are
required to file on an annual basis as opposed to filing a monthly return. Annual returns
are due May 201h of each year for the preceding tax period of May 1st through April 30th.
The City currently assesses a late reporting penalty of $25 per month for annual resort
tax returns that are filed late and where no tax is due to the City. These penalties are
capped at $500.00 per return.
Operators that have no resort tax to report and fail to file an annual return for several tax
periods, may be penalized up to $500 for each annual report that is not filed timely.
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Commission Memorandum
Resort Tax
March 5, 2014 Page 2 of 2
Resort tax penalties are in place to encourage operators to file on a timely basis.
Penalties and interest charges are in effect to penalize operators that collect resort
taxes, but fail to remit payment to the City in a timely manner.
An unintended consequence of the penalties in place for operators is the large penalty
for annual filers with zero taxes to report. The Administration is recommending the City
Commission review the penalties in place and levy a more appropriate penalty for
offenses, and accordingly update Appendix A of the City Code. Administration is
recommending the late reporting penalty be set at $50 for each annual resort tax return
that is filed late and where no tax is due to the City.
FISCAL IMPACT
In accordance with Charter section 5.02, which requires that the "City of Miami Beach
shall consider the lang-term economic impact (at least 5 years) of proposed legislative
actions," this shall confirm that the City Administration evaluated the lang-term economic
impact (at least 5 years) of this proposed legislative action, and determined that there
will be no measurable impact on the City's budget.
There are currently 1,062 operators that report on annual basis. Penalties collected
from annual filers for the calendar year 2013 totaled $9,250.
CONCLUSION
The City Administration recommends that the Mayor and Commission adopt the
Ordinance.
JLM/PDW/GPE/MM
T:\AGENDA\2014\March\Resort Tax Annual Returns Penalty-MEMO 2nd Read.docx
353
ORDINANCE NO.-------
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, AMENDING THE CODE OF THE
CITY OF MIAMI BEACH, FLORIDA, BY AMENDING CHAPTER 102
ENTITLED "TAXATION," BY AMENDING ARTICLE IV ENTITLED
"RESORT TAX," BY AMENDING DIVISION 4 ENTITLED "TAX," BY
AMENDING SECTION 102-314 ENTITLED "PENALTIES AND
INTEREST," BY AMENDING SUBSECTION (f) THEREOF AND
INCLUDING THE CORRESPONDING AMENDMENT TO APPENDIX
"A" THERTO, REGARDING THE ESTABLISHMENT OF A FIXED LATE
REPORTING PENALTY FOR ANNUAL RETURNS FILED LATE,
WHERE NO TAX IS DUE; PROVIDING FOR CODIFICATION;
REPEALER; SEVERABILITY; AND AN EFFECTIVE DATE
WHEREAS, the City levies a three percent (3%) resort tax on the rent of every
occupancy of a room or rooms in any hotel, motel, rooming-house, or apartment house
in the City; and
WHEREAS, operators of the aforementioned establishments are responsible for
the collection and reporting of taxes collected at their premises; and
WHEREAS, this tax is imposed on any rents, paid by a lessee or occupant, for
rental periods shorter than six (6) months; and
WHEREAS, all taxes collected by operators are required to be held in trust for
the account of the City until payment thereof is made to the city; and
WHEREAS, each operator is required to file a return for each tax period, even
though no tax may be due; and
WHEREAS, operators that do not traditionally have rental periods shorter than
six months are required to file on an annual basis as opposed to a monthly return; and
WHEREAS, annual returns are due May 20th of each year for the preceding tax
period of May 1st through April 30th; and
WHEREAS, the City currently assesses a late reporting penalty of $25 per month
for annual resort tax returns that are filed late and where no tax is due to the City; and
WHEREAS, these penalties are capped at $500.00 per return; and
WHEREAS, after reviewing the penalties in place, the City wishes to levy a more
appropriate penalty and accordingly update Subsection 102-314 (f), and Appendix A
thereto, of the City Code; and
WHEREAS, the City wishes to set the late reporting penalty for annual resort tax
returns that are not timely filed and where no tax is due to the City; and
354
WHEREAS, the Mayor and City Commission, at their February 12, 2014
meeting, approved the proposed Ordinance on first reading.
NOW, THEREFORE, BE IT DULY ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Section 1 02-314 (f) of the City Code, and the corresponding reference
in Appendix "A" thereto, are hereby amended as follows:
Sec. 102-314. Penalties and Interest
(f) Reporting fee. Returns filed late where no tax is due will be charged a late reporting
fe.e of $50.00. as specified in appendix A.
Section 2. Repealer.
All ordinances or parts of ordinances and all sections and parts of 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" may be changed to
"section" or other appropriate word.
Section 4. Severability.
If any section, subsection, clause or provision of this Ordinance is held invalid,
the remainder shall not be affected by such invalidity.
Section 5. Effective Date.
This Ordinance shall take effect ten (10) days following adoption.
PASSED and ADOPTED this __ day of _________ , 2014.
MAYOR
ATTEST:
APPROVED AS TO
CITY CLERK FORM & LANGUAGE ··J & FOR EX~CUTION
(Sponsored by Commissioner Deede Weithorn) 1 ~
,: ··~~~~~-2
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w CJ'I 0) X MIAMI HERALD I MiamiHerald.com MIAMI BEACH CITY OF MIAMI BEACH NOTICE OF PUBLIC HEARINGS NE THURSDAY. FEBRUARY 20. 2014 I 1SNE NOTICE IS HEREBY given that a public hearing will be held by the Mayor and City Commission of the City of Miami Beach, Florida, In the Commission Chambers. 3rd floor, City Hall, 1700 Convention Center Drive, Miami Beach, Florida, on Wednesday, March 5, 2014 to consider the following: 10:05 a.m. File No. 2147. 4000 Alton Road, Talmudic University -FLUM Amendment -An Ordinance Amending The Fu1ure Land Use Map Of The Comprehensive Plan By Changing The Future Land Use Category For Parcels Of Land Adjacent To What Is More Commonly Known As The "Talmudic University," More Particularly Described In The Legal Description Attached As Exhibit "A" Hereto, Fmm The Current ROS, "Recreation And Open Space, "To The Future Land Use Category Of RM-2, "Residential Multifamily Medium Intensity;" Providing For Inclusion In The Comprehensive Plan, Transmittal, Repealer, Severability Md An Effective Date. (Inquiries may be directed to the Planning Department at 305-673-7550.) 10:10 a.m. File No. 2148.4000 Alton Road, Talmudic University-Zoning Map Change-An Ordinance Amending The Official zoning District Map, Referenced In Section 142-72 Of The C0<1e Of The City Of Miami Beach, Rorlda. By Changing The Zoning District Classification For Parcels Of Land Adjacent To What Is More Commonly Known As The "Talmudic University," More Particularly Described In The Legal Description Attached As Exhibit "A" Hereto, Fmm The Current Zoning Classification GU, "Government Use District," To The Proposed Zoning Classification RM-2. "Residential Multi-Family Medium Intensity," Providing For Codification. Repealer, Severability And An Effective Date. (Inquiries may be directed to the Planning Department at 305-673-7550.) 10:25 a.m.Aiton Road Historic District Buffer Overlay-An Ordinance Amending The Code Of The City Of Miami Beach, Florida, By Amending Chapter 142, "Zoning Districts And Regulations," Article Ill, "Overlay Districts; Creating Division B "AHon Road-Historic District Buffer Overlay," By Including Section 142-858 "Location And Purpose," And Section 142-859 "Oel'lllopment Regulations," Including Among Other Provisions Regulations On Maximum Floor Area Ratio; Maximum Building Height; Minimum Setbacks; Building Separation; Demolition Or Additions To Contributing Buildings In An Historic District; And Land Use Regulations For Location 01 Retail Uses, Restaurants, Bars, Entertainment Establishments, Alcoholic Beverage EstaiJiishments And Similar Uses; Requiring Conditional Use Approval Of Such Uses In Excess Of 10,000 Sq. Ft.; And Prohibiting Alcoholic Beverage And Entertainment EstaiJIIshmenls In Open Areas With Exceptions As Prescribed In The Ordinance; Providing For CodifiCation; Repealer: Severability; And An EflecHve Date. (Inquiries may be directed to the Planning Department at 305-673-7550.) 10:40 a.m. Building Department Permit Fees-An Ordinance Amending Chapter 14 Of The City Code, Entitled "Building Regulations," By Amending Article II, Entitled "Construction Standards," By AmeMing Division 2, Entitled "Permit Fees," By Amending The Following Sections Therein, To Wit: Section 14-61, Entitled "Permit Fees. Generally"; Section 14-62, Entitled "Building Permits"; Section 14-63, Entitled "Plumbing Permits": Seeton 14-64, Entitled "Electrical Permits"; Section 14-65. Entitled "Mechanical Permits"; Section 14-66, Entitled "Annual Facility Permit"; Section 14-67, Entitled "Forty-Year Building Recertification Program"; Section 14-58, Entitled "Occupant Content Sign"; Section 14-70, Entitled "General Information": Section 14-71. Entitled "Temporary Structure·•; To Provide For Express Permits, Phase Permits, Private Provider Fee Discounts, Permit Fee Reductions And Refunds, And To Provide For A More Efficient. Effective, And Transparent Way To Assess Fees For Building Permit Services, And By Amending Corresponding Porti011s Of Division 2 Of Appendix A Of The City Code, Entitled "Permit Fees," Relating To Building, Plumbing, Electrical, And Mectlafllcal Work, And Other Building Department ActiviUes: Providing For Repealer, Severability, Codification, And An Effective Oate. (lnquilies may be directed to the Building Department at 305-673-7610.) 10:50 a.m. Resort Tax Ordinance-An Ordinance Amending The Code Of The City Of Miami Beach, Florida, By Amending Chapter 102 Entitled "Taxation," By Amending Article IV Entitled "Resort Tax,' By Amending Division 4 Entitled "Tax," By Amending Section 102-314 Entrtled "Penalties And Interest," By Amending Subsection (F) Thereof (And Including The Corresponding AmendmentTo Appendix "A" Thereto), Regarding The Establishment Of A Fixed Late Reporting Penalty For Annual Returns Filed Late, Wlme No Tax Is Due; Providing For Codification; Repealer; Severability; And An Effeclll'll Date. (Inquiries may be directed to the Finance Department at 305-673-7 466 ) 11:00 a.m. An Ordinance Amending The Code Ot The City 01 Miami Beach, By Amending Chapter 2, Entitled "Administration," By Amending Article Ill, Entitled "Agencies, Boards And Committees,'' By Amending Section 2-27, Entitled "Reserved," To Create A 5/7th Vote Requirement For The Creation 01 Agencies, Boards And Committees; Providing Exceptions Thereto; And Providing For Repealer, Severability, Codification, And An Effective Date. (Inquiries may be directed to the City Attorney's Office at 305-673-7470.) t1:10 a.m. Fire And Police Pension Ordinance-An Ordinance Amending Part I, Subpart B. Article IX, Related Special Acts. 01 The Miami Beach City Code Entitled "Pension System For Disability And Retirement Of Memllers Of Police And F,re Departments"; Implementing Provisions Of The 2012-2015 Collective Bargaining Agreements Between The City And Fire Fighters Of Miami Beach, (IAFF) Local 1510, And Miami Beach Fraternal Order Of Police, William Nichols Lodge No. B (FOP); Implementing Recommendations Of The Budget Advisory Committee, A Memorandum Of Understanding And Other Changes; Amending Section 63 EntiUed "Source Of Monies For Fund; compulaliOil 01 Liability; Use And Investment Of Fund"; "Service Record"; And Amending Section 66 Entitled "Service And Disal>ility Benefits Generally"; Providing For Several>lllty; Repealing All Ordinances In Conflict Therewith; And Providing For An Effective Date. (Inquiries may l>e directed to the Human Resources Department al305-673-7524.) 11:20 a.m. A Resolution To Adopt The Third Amendment To The Capital Budget For Rscal Year (FI') 2013/14. (Inquiries may be directed to lhe Office ol Budget & Perlormance lmprol'ement at305-673-7510.) 11:30 p.m. RM-2 Hotel Office Uses -An Ordinance Amending The Land Development Regulations Of The Code Of The City Of Miami Beach, By Amending Chapter 142, "Zoning Districts And Regulations" Article II "District Regulations," Division 3 "Residential Multifamily Districts," Subdivision IV "Residential Multifamily, Medium Intensity," Section 142-212, "Main Per milled Uses," To Expand The Allowable Uses In The FIM-2 District To Include Certain Types Of Office Uses That Are Associated With Nearby Hotels On Collins Avenue: Providing For Repealer; Severability; Codification; And An Effective Date. (Inquiries may be directed lo the Planning Department at305-673-7550.) INTERESTED PARTIES are invited to appear at this meeting, or be represented by an agent, or to express their views In writing addressed to the City Commission, c/o the City Clerk, 1700 Convention Center Drive. 1 ''Floor, City Hall, Miami Beach, Florida 33139. A copy of tnis item is available for public inspec1i011 during normal business hours in the City Clerk's Office, 1700 Convention Center Drive, 1" Floor, City Hall, Miami Beach, Florida 33139. This meeting or this item may be continued, and under such circumstances, additional legal notice need not be provided. Rafael E. Granado, City Clerk City of Miami Beach Pursuant to Section 286.0105, Ra. Stat, the City hereby advises the public that: il a person decides to appeal any decision made by the City Commission with respect to any matter considered at its meeting or its liearing, such perS(ln must ensure that a verbatim record of the proceedings is made. which record includes the testimony and evidence upon which the appeal is to be based This notice does not constitute consent by llie City tor the introduction or admission of otherwise inadmissiiJie or Irrelevant evidence, nor does it authorize challenges or appeals not otherwise allowed by law. To request thts material in accessible lormat. sign language interpreters. information on access for persons willi disabililies and/or any accommodation to review any document or participate in any City-sponsored proceeding, please contact us five days In advance at (305) 673-7411(voice) or TTY users may also call the Florida Relay Service at 711. AD#862