HomeMy WebLinkAboutR-93-0418J-93-379
6/9/93
RESOLUTION NO. 93- 418
A RESOLUTION ESTABLISHING AN OCCUPATIONAL
LICENSE EQUITY STUDY COMMISSION
("COMMISSION") FOR THE PURPOSE OF
RECOMMENDING CHANGES TO THE OCCUPATIONAL
LICENSE TAX RATES IN ACCORDANCE WITH SECTION
205, FLORIDA STATUTES; FURTHER APPOINTING
CERTAIN INDIVIDUALS TO SERVE AS MEMBERS OF
SAID COMMISSION.
WHEREAS, the State Legislature passed and the Governor
signed a bill amending Florida Statute, Section 205, regulating
the levying of municipal occupational license taxes; and
WHEREAS, the amendment allows for a reclassification of
license categories; and
WHEREAS, the amendment allows for an increase of up to ten
percent (10%) in license tax; and
WHEREAS, the amendment further requires the establishment
of, and appointment of members to, a Commission whose members
must be representative of the business community;
NOW, THEREFORE, 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 hereby adopted by reference
thereto and incorporated herein as if fully set forth in this
Section.
CITY CCMUSSION
MEETING or
Aft l 0 8 1993
Itosolution No,
93- 418
Section 2. The Commission is hereby established for the
purpose of recommending changes to the Occupational License Tax
rates in accordance with Section 205, Florida Statutes.
Section 3. The following individuals are hereby
appointed as members of said Commission:
[Appointment pending] Mayor Xavier L. Suarez
_[Appointment pending] Vice Mayor Victor H. DeYurre
(Appointment pendingl Commissioner Miriam Alonso
_fppointment pendingl Commissioner Miller J. Dawkins
[Appointment pendingl Commissioner J.L. Plummer, Jr.
Section 4. This Resolution shall become effective
immediately upon its adoption.
PASSED AND ADOPTED this 8th day of July 1993.
XAVIER L SUAREZ, MAYOR
CITY CLERK
PREPARED AND APPROVED BY:
CARMEN L. LEON
ASSISTANT CITY ATTORNEY
CLL:csk:M3674
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APPROVED AS TO FORM AND
CORRECTNESS:
93- 418
CITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO : Honorable Mayor and DATEAN' 2 FILE
:
Members of the City Commission
SUBJECT . Agenda Item
FROM : REFERENCES:
Ces dio
Cit ager ENCLOSURES:
It is recommended that the attached resolution be adopted
providing for the establishment and appointment of an equity
study commission for the purpose of recommending changes to the
Occupational License Tax rates in Chapter 31.
Background:
Section 205 of the Florida Statutes regulates the assessment of
municipal -occupational licenses and had frozen the rates at the
1981 level. Section 205 was amended in the last session of the
state legislature to allow for a reclassification and a ten
percent (10%) increase in the tax. To effectuate these changes
the City Commission must establish and appoint an equity study
commission whose members must be representative of the City of
Miami business community.
Currently the Occupational License tax generates $4.2 million in
revenue. The ten percent (10%) increase would result in $420,000
of additional revenue. Additionally, the change in the state law
allows a five percent (5%) increase every other year or about
$210,000.
Also, by reclassifying and changing the current ordinance certain
inequities in assessment and inefficiencies in administration
could be eliminated.
/mc
93- 418