99-23321 RESO
RESOLUTION NO. 99-23321
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR (FY)
1999/00 BUDGETS FOR SPECIAL REVENUE AND TRUST FUNDS FOR
RESORT TAX; LOG CABIN TRAINING CENTER OPERATIONS; BASS
MUSEUM OF ART; HOMELESS PROGRAM; FESTIVAL OF THE ARTS;
AND PARKS AND RECREATION.
WHEREAS, expenses related to tourism, monitoring and auditing payment and receipt of
Resort Taxes to the City will be paid by the Resort Tax Fund; and
WHEREAS, support is received from private donations at the Log Cabin Training Center
for developmentally disabled clients; and
WHEREAS, a State Major Institution Grant received by the Bass Museum of Art from the
State of Florida Division of Cultural Affairs will be used for general operating purposes of the
Museum; and
WHEREAS, a homeless initiative to provide for a job self-sufficiency program has been
established; and
WHEREAS, the annual Festival of the Arts event will be funded through various entry fees,
donations, and grants; and
WHEREAS, certain recreational programs and activities not funded in the City's general
operating budget will be funded through various self-supporting user fee programs.
NOW THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and City
Commission hereby adopts the Fiscal Year 1999/00 budgets for Special Revenue and Trust Funds,
as listed below:
SPECIAL REVENUE/TRUST FUND/ FY 1999/00
FUND APPROPRIATIONS DEPT BUDGET
RESORT TAX
Resort Tax Fund 160.Various $22,555,000
LOG CABIN TRAINING CENTER
Operations 114.6410 $25,000
BASS MUSEUM-STATE MAJOR INSTITUTION
State Major Institution 148.6153 $74,596
HOMELESS PROGRAM
Operations 199.6521 $50,000
SPECIAL REVENUEITRUST
FUND APPROPRIATIONS
FUNDI
DEPT
FY 1999/00
BUDGET
FESTIVAL OF THE ARTS
Festival of the Arts
199.6420
$80,000
RECREATION
Playgrounds
Ice Skating Instruction
Youth Center Classes
Gymnastics
Youth Center Operations
Summer Camp - Youth
Skate/Shoe Rental
Cultural Affairs
Acorns Civic Theater
NS/M. M. Swett Social Club
Tennis Tournaments
Recreation Classes
Adult Athletics
South Pointe Park
21 st Street Recreation Center
Recreation Special Events
Total Fund 610
610.6400
610.6430
610.6431
610.6432
610.6433
610.6434
610.6435
610.6440
610.6441
610.6451
610.6452
610.6453
610.6454
610.6491
610.6492
610.6499
$120,000
125,000
40,000
12,000
15,000
55,000
38,000
20,000
12,000
3,000
5,000
20,000
40,000
25,000
80,000
1.000
$611,000
Total All Funds
$23.395.596
PASSED AND ADOPTED this 22nd day of September 1999.
~~
ATTEST BY:
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CITY CLERK
MAYOR
MANA
APPROVED AS TO
fORJ\A & LAt-.!GUAGE
& FOR EXECUTION
T AND BUDGET
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Ciiy Morney Dote
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH. FLORIDA 33139
http:\\ci.miaml-beach.f1.us
COM ISSION MEMORANDUM NO.
&,Cj9 -9<7
TO:
Mayor Neisen O. Kasdin and
Members of the City Commission
DATE: September 22,1999
FROM:
Sergio Rodriguez
City Man~ger
SUBJECT:
A RESOLUTION 0 THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR (FY)
1999/00 BUDGETS FOR SPECIAL REVENUE AND TRUST FUNDS FOR
RESORT TAX; LOG CABIN TRAINING CENTER OPERATIONS; BASS
MUSEUM OF ART; HOMELESS PROGRAM; FESTIVAL OF THE ARTS;
AND PARKS AND RECREATION.
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
BACKGROUND
The City currently offers certain programs and activities not supported through the general operating
budget, but by outside agency grants, self-supporting user fee programs and private donations.
Funding from these sources will be utilized as follows:
Resort Tax - $22,555,000
This fund accounts for the collection of the special tax levied citywide on food, beverage and
room rents used to support tourism related activities. This function, which operates under the
direction of the Finance Department and the Office of Internal Audit, is responsible for ensuring
that hotels, restaurants, bars and other establishments which serve food and beverages for
consumption on its premises, comply with Article V of the City Code as it relates to collection
and remittance of resort taxes to the City.
An allocation for "operations" provides for all collection and audit expenses associated with
administering the Resort Tax function and are charged directly to this Special Revenue Fund.
Included in this allocation is funding for seven (7) positions and associated operating support
totaling $834,188. Please see attached scheduled for the revenue and expenditure budget.
Log Cabin Training Center - $25,000
Proceeds from private donations support the Log Cabin Training Center for developmentally
disabled clients by providing operating materials and supplies, in addition to annual allocations
received from the State Department of Children and Family Services and the Federal Community
Development Block Grant programs.
AGENDA ITEM
Ri. t=""
q-~-0/7
DATE
322
Special Revenueffrust Funds - FY 1999/00
Page 2
September 22, 1999
Bass Museum - State Major Institution Grant - $74,596
This is an award by the State of Florida Division of Cultural Affairs providing operating support.
Homeless Program - $50,000
An allocation from Resort Tax will provide year five support for the Jewish Vocational Services
Job/Self-Sufficiency Program.
Festival of the Arts - $80,000
The Festival of the Arts is funded by entry fees, donations and grants. This annual event was
previously operated by the Parks and Recreation Department.
Recreation - $611,000
Recreational programs and activities funded through special revenues and self-supporting user
fees are listed below.
PROGRAM/ACTIVITY
Playgrounds
Ice Skating Instruction
Youth Center Classes
Gymnastics
Youth Center Operations
Summer Camp - Youth
Skate/Shoe Rental
Cultural Affairs
Acorns Civic Theater
NS/M. M. Swett Social Club
Tennis Tournaments
Recreation Classes
Adult Athletics
South Pointe Park
21 st Street Recreation Center
Special Events
FUNDING
610.6400
610.6430
610.6431
610.6432
610.6433
610.6434
610.6435
610.6440
610.6441
610.6451
610.6452
610.6453
610.6454
610.6491
610.6492
610.6499
Total
CONCLUSION
$120,000
125,000
40,000
12,000
15,000
55,000
38,000
20,000
12,000
3,000
5,000
20,000
40,000
25,000
80,000
1.000
$611,000
The attached Resolution adopting funding for FY 1999/00 budgets from these sources is vital to the
continuation of these projects and activities provided by the City.
S~Jcf
323
FY 1999/2000 Resort Tax Budget
2% 1% Total
REVENUES
Resort Tax $17,000,000 $3,755,000 $20,755,000
Repayment of loan from RDA 1,800,000 1,800,000
Total Revenues $18,800,000 $3,755,000 $22,555,000
EXPENSES
VCA - (48% of 2% rev.) $8,160,000 0 $8,160,000
Debt Service Expense
Resort Tax bonds 303,432 0 303,432
City Center bonds 0 1,877,500 1,877,500
Gulf Breeze 705,000 0 705,000
Lincoln Road 605,000 0 605,000
North Shore 605,000 0 605,000
Total Debt Service 2,218,432 1,877,500 4,095,932
Resort Tax operations 834,188 0 834,188
Other Expenses/Commitments
Electrowave Service 450,000 0 450,000
General Fund (GF) 6,982,380 0 6,982,380
Ziff Museum 65,000 0 65,000
Homeless Program 50,000 0 50,000
MB Latin Chamber of Comm 40,000 0 40,000
South Beach Services-GF 0 625,834 625,834
Mid Beach Services 0 625,833 625,833
North Beach Services 0 625,833 625,833
Total Other Expenses 7,587,380 1,877,500 9,464,880
Total Expenses $18,800,000 $3,755,000 $22,555,000
324