93-2829 Ordinance
ORDINANCE NO.
93-2829
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA, AMENDING THE DEFINITION OF "PERMANENT
RESIDENT" IN SECTION 41-45 OF THE CODE OF THE CITY OF
MIAMI BEACH TO CONFORM TO THE PERIOD SET FORTH IN THE
CHARTER AND IN SECTION 41-47 OF THE CITY CODE, AND
IMPLEMENTING A BALLOT QUESTION PASSED BY THE VOTERS ON
NOVEMBER 3, 1992, BY AMENDING SECTIONS 41-46 AND 41-
68 (e) (1) OF THE CODE OF THE CITY OF MIAMI' BEACH TO
PROVIDE FOR A 3% RESORT TAX ON RENT OF ROOMS AT ANY
HOTEL, MOTEL, ROOMING HOUSE OR APARTMENT HOUSE IN THE
CITY IN ACCORDANCE WITH SPECIAL ACTS OF THE FLORIDA
LEGISLATURE; PROVIDED THAT NO PORTION OF THE RESORT TAX
WHICH IS IN EXCESS OF 2% SHALL BE PROVIDED, ALLOCATED OR
APPROPRIATED FOR THE VISITOR AND CONVENTION AUTHORITY;
PROVIDING FOR REPEALER; PROVIDING FOR SEVERABILITY; AND
PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA:
SECTION 1.
The definition of "Permanent Resident" set forth in section
41-45 of the Code of the City of Miami Beach is hereby amended to
read as follows:
Permanent resident. Any person who, OR Febru~ry 1, 1967
or there~fter has resided in the city of Miami Beach,
Florida, for lonqer than eleven consecutive months ~
longer.
SECTION 2.
Section 41-46 of the Code of the City of Miami Beach is hereby
amended to read as follows:
Commencing on the t~.'entieth d~y of November, 1968,
~There is hereby levied and there shall be paid a tax of
~ three 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 a-lse a tax of two
percent upon the total sales price of all items of food,
beverages, alcoholic beverages, or wine sold at retail
for consumption on the premises 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 the 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
1
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 two percent transaction calling for
the payment of rent or sales price of from shall be:
SALES PRICE TAX
from $ .50 to $ .99 . . . . . . . . . . . . . . . . . lc
from $1. 00 to $1. 49 ................ .2c
from $1. 50 to $1. 99 ................ .30
from $2.00 to $2.49 . . . . . . . . . . . . . . . . .40
from $2.50 to $2.99. . . . . . . . . . . . . . . . . .50
eQn rento or sales in amounts of more than three dollars
two percent shall be charged upon each dollar of price ef
~, plus the above bracket charges upon any fractional
part of a dollar in excess of even dollars.
The tax due on a three percent transaction callinq for
the pavment of rent shall be:
RENT
TAX
from $ .32 to $ .65 .................1c
from $ . 66 to $ . 99 . . . . . . . . . . . . . . . .. 2 c
from $1.00 to $1.32 .................3c
from $1.33 to Sl.65 .................4c
from $1.66 to $1.99..................5c
On rents in amounts of more than two dollars three
percent shall be charqed upon each dollar of rent. plus
the above bracket charges upon any fractional part of a
dollar in excess of even dollars.
The proceeds of the tax shall be expended in accordance
with the provisions of Chapter 67-930. Laws of Florida.
as amended. and section 43 1/2 of the Charter of the city
of Miami Beach. as amended.
*
*
*
SECTION 3.
Subsection 41-68 (e) (1) of the Code of the City of Miami Beach
is hereby amended to read as follows:
(1) Subject to the limitations contained in
paragraph (3) below with respect to the rights of
bondholders, commencing October 1988, fifty percent of
the resort tax monies collected by the city in each month
OR or after October 1988 from the first two percent levy
shall be prorated, allocated and appropriated for the
authority and no portion of the resort tax levy in excess
of the two percent levy shall be allocated. prorated or
appropriated for the authority. The resort tax receipts
allocated to the authority shall be distributed and paid
to the authority on or before the twentieth day of the
month immediately following the month of collection
thereof in the following manner:
Twenty-five percent of the total collections for the
months of October, November, December, the remaining
twenty-five percent to be paid as hereinafter set forth;
Forty percent of the total collections for the
months of January, February and March, the remaining ten
percent to be paid as hereinafter set forth;
2
Fifty percent of the total collections in each of
the remaining months of the fiscal year;
On or before May 31st of each year the portion of
collections withheld and not paid during the prior months
of October through March shall be distributed and paid to
the authority;
On or before October 31st of each year any remaining
funds due to the authority from the prior fiscal year
shall be distributed and paid to the authority.
SECTION 4.
REPEALER.
All Ordinances or parts of Ordinances in conflict herewith be
and the same are hereby repealed.
SECTION 5.
SEVERABILITY.
If any article, section, subsection, clause, phrase or portion
of this Ordinance is, for any reason,
held invalid or
unconstitutional by any court of competent jurisdiction, such
portion shall be deemed a separate, distinct and independent
provision, and such holding shall not affect the validity of the
remaining portions of this Ordinance.
SECTION 6.
EFFECTIVE DATE.
This Ordinance shall become effective ten days after adoption,
provided, however, that the amendments set forth in Sections 2 and
3 above shall not become effective until the date on which the City
of Miami Beach enters into an agreement with a developer for
development of a convention center headquarters hotel.
PASSED and ADOPTED this 6th
, 1993.
ATTEST:
<J(fv4~ C- ~~
CITY CLERK
PNB:lm
FORM AP-PROVED
~E~AJlnEPT. ///
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C:\ordinance\resort.tax
1st reading 12/16/92
2nd reading 1/6/93
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OFFICE OF THE CITY ATTORNEY
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CITy ATTORNEY
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POBOX 0
MIAMI BEACH. FLORIDA 33119-2032
TELEPHONE (305) 673-7470
TELECOPY (305) 673-7002
LAURENCE FEINGOLD
COMMISSION MEMORANDUM NO. ~
DATE: DECEMBER 16, 1992
TO: MAYOR SEYMOUR GELBER,
MEMBERS OF THE CITY COMMISSION AND
CITY MANAGER ROGER M. CARLTON
FROM:
LAURENCE FEINGOLD
CITY ATTORNEY \
JA-~-../ f:~ tYJ
RE: AMENDMENT TO SECTIONS 41-46 AND 41-68 OF THE MIAMI BEACH
CITY CODE TO IMPLEMENT THE BALLOT QUESTION OF NOVEMBER 3,
1992 RELATING TO INCREASE IN THE RESORT TAX
On November 3, 1992, the city of Miami Beach's electorate approved
the ballot question for a 1% increase in the room rent portion of
the resort tax, which increase is not effective until the city
enters into an agreement with a developer for development of a
convention center headquarters hotel.
The attached Ordinance implements the ballot question by amending
Sections 41-46 and 41-68 of t~e city Code, effective at such time
as the city enters into an agreement with a developer for
development of a convention center headquarters hotel.
In addition, the attached Ordinance provides for a technical
amendment to the definition of Permanent Resident in Section 41-45
for the city Code to conform to the Charter and Section 41-47 of
~City Code.
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Encl.
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