HomeMy WebLinkAboutR-03-0039J-02-987
11/26/02 �tll
RESOLUTION NO. O 3 a
A RESOLUTION OF THE MIAMI CITY COMMISSION
ESTABLISHING AN OCCUPATIONAL LICENSE EQUITY
STUDY COMMISSION FOR THE PURPOSE OF
RECOMMENDING REVISIONS TO THE OCCUPATIONAL
LICENSE TAX RATE STRUCTURE AND
RECLASSIFICATIONS OF BUSINESSES,
PROFESSIONS, AND OCCUPATIONS IN ACCORDANCE
WITH CHAPTER 205 OF THE FLORIDA STATUTES.
WHEREAS, Florida Statutes, Chapter 205 regulates the
levying of municipal occupational license taxes; and
WHEREAS, the Statutes provide for a reclassification of
license categories and an increase of up to five percent (5%) in
the license tax, subject to the provisions as stated in Chapter
205 of the Florida Statutes; and
WHEREAS, the Florida Statutes require the establishment of
an Equity Study Commission whose members must be representative
of the business community within the local government's
jurisdiction to make recommendations for said increases and
reclassifications; and
WHEREAS, Section 2-883 of the Code of the City of Miami,
Florida, as amended ("Code"), sets forth the requirements for
the creation of boards, which may only be established by
Ordinance and under certain conditions; and
WHEREAS, the City Commission, pursuant to Section 2-882 of
the Code, may create a citizen's groups for specific advisory
purposes where such groups existence is limited to a period of
less than one year;
BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI,
FLORIDA:
Section 1. The recitals and findings contained in the
Preamble to this Resolution are adopted by reference and
incorporated as if fully set forth in this Section.
Section 2. The Occupational License Equity Study
Commission is established for the purpose of recommending
revisions to the occupational license tax rate structure and
reclassifications of businesses, professions, and occupations in
accordance with Chapter 205 of the Florida Statutes.
Page 2 of 3 03- 039
Section 3. This Resolution shall become effective
immediately upon its adoption and signature of the Mayor'/.
PASSED AND ADOPTED this 9th day of January , 2003,
/MANUEL A. DIAZ, MAY
ATTEST:
PR SCILLA A. THOMPSON
CITY CLERK
APPROVED A ORM AND CORRECTNESS:
81--
j
RO LARELLO
I ATTORNEY
W6713:tr:MJC
1f If the Mayor does not sign this Resolution, it shall become
effective at the end of ten calendar days from the date it was
passed and adopted. If the Mayor vetoes this Resolution, it
shall become effective immediately upon override of the veto by
the City Commission.
Page 3 of 3
03- 039
CITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO: Honorable Mayor and Members
of the City Commission
FROM: os A. ez
City Manag
RECOMMENDATION
20
DATE: NOV 2 7 X02 FILE:
SUBJECT: Proposed Resolution:
Equity Study Commission
REFERENCES:
ENCLOSURES:
It is respectfully recommended that the attached Resolution, relating to the
reestablishment of the equity study commission for the purpose of recommending
reclassifications of businesses, professions and occupations as well as changes to the
Occupational License rate structure as presented in Chapter 31 of the City Code, be
approved.
BACKGROUND
Section 205.0535 of the Florida Statutes regulates the assessment of municipal
occupational licenses and provides that a municipality may, by ordinance, reclassify
businesses, professions, and occupations and may increase the rates of local occupational
license taxes by up to 5 percent every other year, with the last increase incurring in 1999.
However, prior to adopting a reclassification and revision ordinance, the municipality
must establish an equity study commission in which the appointed members are
representative of the municipality's business community.
Currently the Occupational License tax generates $6.3 million in revenue. A five percent
(5%) increase in the rate structure will generate $315,000 of additional revenues.
Additionally, the reclassification and rate structure revision of occupational license taxes
will eliminate certain inequities in the assessment of these taxes as well as inefficiencies
in its administration.
CAG /Sw d
03- 039
Budgetary Impact Analysis
1. Department Finance Department Division Treasury Management
2. Agenda Item # (if available)
3. Title and brief description of legislation or attach ordinance/resolution:
_Establishment of an Equity Study Commission for Occupational License
Taxes. See attached resolution no.
4. Is this item related to revenue? NO: x YES (If yes, skip to item # 7.)
5. Are there sufficient funds in Line Item?
YES: Index Code Minor Obj. Code Amount
NO: _ Complete the following questions:
6 . Source of funds: Amount budgeted in the Line Item
Balance in Line Item $
Amount needed in the Line Item
Sufficient funds will be transferred from the fnllnu inn line items -
ACTION ACCOUNT NUMBER ACCOUNT NAME
TOTAL
Index/Minor Object/Project No.
Transfer done by:
From
$
From
$
From
$
To
$
7. Any additional comments?
No.
Ap ved Py:
8.
—'--J--bepartment Director/Designee
Date
FOR DEPARTMENT OF MANAGEMENT AND BUDGET
USE ONLY
Verified by: Verified by:
Transfer done by:
Department of Management and Budget Budget Analyst
Director/ Designee
Budget Analyst
Date Date
Date
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