2000-24128 RESO
RESOLUTION NO. 2000-24128
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING
FISCAL YEAR (FY) 2000-2001 BUDGETS FOR SPECIAL
REVENUE FUNDS FOR RESORT TAX; LOG CABIN
TRAINING CENTER OPERATIONS; BASS MUSEUM OF
ART; PARKS AND RECREATION; HOMELESS PROGRAM;
MIAMI BEACH ORCHID SHOW; AND FESTIVAL OF THE
ARTS.
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, certain recreational programs and activities not funded in the City's
general operating budget will be funded through various self-supporting user fee programs; and
WHEREAS, a homeless initiative to provide for a job self-sufficiency program has
been established; and
WHEREAS, the Miami Beach Orchid Show is co-produced by the City of Miami
Beach Parks and Recreation Department and the Miami Beach Garden Conservancy in order to
increase community awareness for the Miami Beach Botanical Garden and to promote the individual
ownership/proper care of orchids; and
WHEREAS, the annual Festival of the Arts event will be funded through various
entry fees, donations, and grants.
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 FY 2000-2001 budgets for Special Revenue Funds as listed below:
SPECIAL REVENUE!
APPROPRIATIONS
RESORT TAX
Resort Tax Fund
LOG CABIN TRAINING CENTER
Operations
BASS MUSEUM-STATE MAJOR INSTITUTION
State Major Institution
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
21st Street Recreation Center
Recreation Special Events
Total Fund 610
HOMELESS PROGRAM
Operations
MIAMI BEACH ORCHID SHOW
Miami Beach Orchid Show
FUNDI
DEPT
160.Various
114.6410
148.6153
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
199.6521
185.65.11
FY 2000-2001
BUDGET
$25,845,000
$35,000
$74,596
$170,000
110,000
40,000
12,000
15,000
70,000
35,000
20,000
12,000
3,000
5,000
20,000
40,000
35,000
85,000
1.000
$673,000
$50,000
$12,000
SPECIAL REVENUE!
APPROPRIATIONS
FUNDI
DEPT
FESTIVAL OF THE ARTS
Festival of the Arts
199.6420
Total All Funds
FY 2000-2001
BUDGET
$130,000
$26.819.596
PASSED AND ADOPTED this.ll!h day of October 2000.
ATTEST BY:
CITY CLERK
FUNDING APPROVED
AND BUDGET
fJI#
MAYOR
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
1fnv~ ~
CITY OF MIAMI BEACH
CIlY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
http:\Ici.miami-beach.fl.u.
COMMISSION MEMORANDUM NO.19 ~ -DO
TO:
Mayor Neisen O. Kasdin and
Members of the City Commission
DATE: October 18, 2000
FROM:
d~
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR (FY)
2000-2001 BUDGETS FOR SPECIAL REVENUE FUNDS FOR RESORT
TAX; LOG CABIN TRAINING CENTER OPERATIONS; BASS MUSEUM
OF ART; PARKS AND RECREATION; HOMELESS PROGRAM; MIAMI
BEACH ORCHID SHOW; AND FESTIVAL OF THE ARTS.
Jorge M. Gonzalez
City Manager
SUBJECT:
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
ANALYSIS
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 - $25,845,000
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 the
reporting. and col1ection 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 $885,188. Please see Attachment "A" for the revenue and expenditure budget.
AGENDA ITEM R..iE
DATE IO-H?-Oa
Special Revenue Funds - FY 2000-2001
Page 2
October 18, 2000
The allocation to the General Fund for Fiscal Year 2000-2001 totaling $11.6 million pays for tourist
related services and costs provided or managed by General Fund Departments. This funding
supports approximately $8.6 million of public safety programs including our beach patrol; police
services on Lincoln Road, Ocean Drive/Lummus Park, Collins Avenue, Washington Avenue, ATV
officers, Boardwalk security, special traffic enforcement, and special event staffing; and fire rescue
units in tourist and visitor areas as wel1 as special event support services. Approximately $1.6
million is used to provide enhanced cleaning, landscape and other maintenance in the Lincoln Road,
Ocean Drive/Lummus Park, Collins Avenue, Washington Avenue as well as for tourist and visitor
areas in Middle and North Beach. This funding also supports code compliance services to respond
to evening entertainment areas and for special events. An additional $1.4 million provides for a
portion of the operational costs of the Bass Museum, the Arts Culture and Entertainment Department
and a contribution to the Cultural Arts Council beyond their annual interest allocation from the
investment of City funds.
Other changes in the Fiscal Year 2000-2001 budget include an incentive payment of $312,000 for
the GMCVB in accordance with the provisions of their contract with the City, and an allocation of
$255,000 for special events such as the fourth of July, the annual Festival of the Arts and New
Year's Eve and protocol materials and expenses.
An additional $200,000 has been included for the Cultural Arts Council primarily for the expansion
of grant programs to community arts groups. Last year 64 applications for cultural programming
were received requesting $1,183,650 and due to funding limitations the Council was only able to
fund 60 grants totaling $758,000. This included funding of $50,000 to the Miami Beach Visitor and
Convention Authority (VCA) and to the Miami-Dade Department of Cultural Affairs as matching
funds for cultural projects, programs and events specifically designated to bring tourists to Miami
Beach. These additional funds will insure that additional cultural programming will be available to
Miami Beach residents and visitors during Fiscal Year 2001.
Other new funding provided in this budget includes $58,000 to support anti-gang youth programs
by the Police Athletic League and $27,000 for the maintenance of public monuments throughout the
community.
Log Cabin Training Center - $35,000
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.
Special Revenue Funds - FY 2000-2001
Page 3
October 18, 2000
Bass Museum - State Major Institution Grant - $74,596
This is an award by the State of Florida Division of Cultural Affairs providing operating
support.
Recreation - $673,000
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
Recreati on Classes
Adult Athletics
South Pointe Park
21st 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
$170,000
110,000
40,000
12,000
15,000
70,000
35,000
20,000
12,000
3,000
5,000
20,000
40,000
35,000
85,000
1.000
$673,000
Homeless Program - $50,000
An allocation from Resort Tax will provide year six support for the Jewish Vocational Services
Job/Self-Sufficiency Program for street cleaning services.
Miami Beach Orchid Show - $12,000
The Miami Beach Orchid Show is co-produced by the City of Miami Beach Parks and
Recreation Department and the Miami Beach Garden Conservancy in order to increase
community awareness for the Miami Beach Botanical Garden and to promote the individual
ownership/proper care of orchids. The show is funded by gate admissions ($8,000) and the
General Fund Parks Maintenance Division ($4,000).
Special Revenue Funds - FY 2000-2001
Page 4
October 18, 2000
Festival of the Arts - $130,000
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.
CONCLUSION
The attached Resolution adopting funding for FY 2000-2001 budgets from these sources is vital to
the continuation of these projects and activities provided by the City.
DWJ?fT
ATTACHMENT "A"
FY 2000-2001 Resort Tax Budget
2% 1% Total
REVENUES
Resort Tax $19,300,000 $4,100,000 $23,400,000
Special Assessment-Linc Rd & N Shore Projects 1,200,000 0 1,200,000
Repayment of loan from RDA 1.000,000 0 1,000,000
Interest and Registration fees 245,000 0 245,000
Total Revenues $21,745,000 $4,100,000 $25,845,000
EXPENDITURES
VCA- (5% of2% rev.) $926,400 0 $926,400
Debt Service Expenditure
Resort Tax bonds 301,754 0 301.754
City Center bonds 0 2.050,000 2,050,000
Gulf Breeze 800,000 0 800,000
Lincoln Road 600,000 0 600,000
North Shore 600,000 0 600,000
Total Debt Service 2.301,754 2,050,000 4,351,754
Resort Tax operations 885,188 0 885,188
Other Expenditures/Commitments
General Fund (1) 11.624,658 0 11,624,658
Contract with the GMCVB 5,312,000 0 5,312,000
Special Events and Protocol 255,000 0 255,000
Cultural Arts Council 200,000 0 200,000
Ziff Museum 65,000 0 65,000
Homeless Program 50,000 0 50,000
MB Latin Chamber of Comm 40,000 0 40,000
Police Athletic League Programs 58,000 0 58,000
Maintenance of Public Monuments 27,000 0 27,000
Quality of Life allocations:
South Beach Services 0 683,333 683,333
Middle Beach Services 0 683,333 683.333
North Beach Services 0 683.334 683,334
Total Other Expenditures 17,631,658 2,050,000 19,681,658
Total Expenditures $21,745,000 $4,100,000 $25,845,000
Net Income/(Loss) $0 $0 $0
(1) Tourist related expenditures paid from General Fund.