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Home My WebLink AboutR-92-0123v J-92-186 2/13/92 RESOLUTION NO. A RESOLUTION OF THE MIAMI CITY COMMISSION EXPRESSING TO THE MEMBERS OF THE FLORIDA LEGISLATURE ITS OPPOSITION TO THE PROPOSED TWO PERCENT (2%) FOOD AND BEVERAGE TAX AMENDMENT; FURTHER DIRECTING THE CITY CLERK TO TRANSMIT A COPY OF THIS RESOLUTION TO THE HEREIN NAMED OFFICIALS. WHEREAS, the Florida Legislature will be considering a two percent (2%) food and beverage tax which could be imposed by a majority vote of the Board of County Commissioners of Metropolitan Dade County; and WHEREAS, it has been proposed that revenues from said tax increase will benefit the homeless, but in actuality, an insignificant amount will be used to fund homeless programs; and WHEREAS, forty-five percent (45%) of said food and beverage tax revenues has been proposed to fund tourism advertising and promotion, thirty percent (30%) has been proposed to be used at the discretion of the individual County Commissions to support economic improvement activities, and twenty-five (25%) has been proposed to support culture and cultural activities; and WHEREAS, discretionary spending by the individual County Commissions will be of no benefit to the City of Miami; and CITY COMmI,,1I0I1 WIG OF, F c 8 13 1992 RESOLUTION No. WHEREAS, no provisions have been proposed to insure that the revenues oolleoted will be allocated proportionately to the municipalities to benefit the homeless, which is a priority need in the City of Miami; and WHEREAS, no studies have been conducted to determine the impact of the two percent (2%) tax on restaurant owners and their patrons; 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 are incorporated herein as if fully set forth in this Section. Section 2. The Miami City Commission hereby expresses to the members of the Florida Legislature its opposition to the proposed two percent (2%) food and beverage tax amendment. Section 3. The City Clerk is hereby directed to transmit a copy of this Resolution to Governor Lawton Chiles, Speaker of the House T. K. Wetherell, President of the Senate Gwen Margolis and the Members of the Dade Delegation. Section 4. This Resolution shall become effective immediately upon its adoption. -2- S' s PASSED AND ADOPTED this 13th day of ATTE MATT HIRAI CITY CLERK APPROVED AS TO FORM AND CORRECTNESS: A I QUfft AOXtS, II CITY AT EY BSS:M28 7 , 1992. XAVIER ,L,J SUAREZ ,l MAYOR —3— t CITY OF MIAMI. FLORIDA INTER -OFFICE MEMORANDUM HONORABLE MEMBERS OF DATE March 31, 1992 TO TA CITY COMMISSION �I suBJECT Response to Resolution 92-123 FROM MATT Y H IRA I REFERENCES City Clerk ENCLOSURES Attached hereto please find copy of a letter from Representative Alberto Gutman in response to Resolution 92-123. It is being forwarded to you for informational purposes. MH:vg Enc. a/s cc: Cesar H. Odio, A. Quinn Jones City Manager III, City Attorney Florida House of Representatives Alberto (Al) Gutman Committees Representative, 105th District Commerce, Vice Chairman Finance & Taxation Reply to: Sales Tax Subcommittee, Chairman _ ❑ Suite 324-A Health & Rehabilitative Services 300 SW 12th Avenue Long -Term Care Subcommittee, Chairman Miami, FL 33130 Rules & Calendar (305) 641-9090 Regulated Industries ❑ 212 The Capitol Natural Resources Tallahassee, FL 32399-1300 (904) 488-9930,448-9931 ' _ March 25, 1992 _J Ms. Matty Hirai City Clerk City of Miami _ 3500 Pan American Drive P.O. Box 330708 Miami, FL 33233-0708 Dear Ms. Hirai: I just Scanted to let you know that I read and gave utmost consideration to your letter in reference to the Miami Commission's opposition to the 20 food and beverage tax amendment. As per their request, I opposed this legislation on the floor of the House and will continue to work for a more efficient and less bureaucratic government. Thank you for communicating their concern and if I may ever be of any assistance, please do not hesitate to contact me. Gb rel er -Gutman AG/am 0 ZLItij Vf Utant� Of MATTY HIRAI ,, CESAR H. ODIO City Clerk li Irgltt IIIt$# ' City Manager Gj r't/.,F�nP February 28, 1992 The Honorable Roberto Casas 60 East 3rd Street, #202 Hialeah, FL 33010 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Senator: The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Res ectfully submitted, MATTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250.5360 1 t-tv of t�tnc� �0I MATTY HIRAI City Clerk February 28, 1992 The Honorable Lincoln Diaz-Balart 5040 N.W. 7th Street, #680 Miami, FL 33126 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT CESAR H. ODIO City Manager Dear Senator: The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ectfully submitted, • c.c� ' fATTY HIRAI y Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 t .orb tams `.T� O MATTY HIRAI " y' City Clerk 1c ""n II"' February 28, 1992 The Honorable Jack D. Gordon 407 Lincoln Road, #11-D Miami Beach, FL 33139 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Senator: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ectfully submitted, ATTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 33070E/Miami, Florida 33233-0708/(305) 250-5360 of , MATTY HIRAI �s\ r� City Clerk All February 28, 1992 The Honorable Carrie P. Meek 149 West Plaza, #236 Northside Shopping Center Miami, FL 33147 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Senator: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. (;ATT/Y ectfully submitted, HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250.5360 Ati — '10.14-#v of �tami�' MATTY HIRAI City Clerk February 28, 1992 The Honorable Gwen Margolis 13899 Biscayne Boulevard N. Miami Beach, FL 33181 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Senator: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. pReectfully submitted, Y HIRAI City Clerk MH:vg Enc. a/s i OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 Z '. �Cttg of �lami* �.�N MATTY HIRAI City Clerk list� February 28, 1992 The Honorable Lawrence H. Plummer 6001 S.W. 40th Street Miami, FL 33155 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Senator: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ectfully submitted, M TTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250.5360 MATTY HIRAI City Clerk The Honorable Javier Souto 8300 S.W. 8th Street, #304 Miami, FL 33144 ` 7 �JJrojv February 28, 1992 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Senator: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re pectfully submitted, ATTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 { , futij of Riame-, U! . MATTY HIRAI City Clerk .0 V February 28, 1992 The Honorable Ronald A. Silver 2760 N.E. 187th Street N. Miami Beach, FL 33180 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. R ectfully submitted, 4MTTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 '�t#g of �tamm MATTY HIRAI City Clerk February 28, 1992 The Honorable Mike Abrams 13899 Biscayne Boulevard, #142 N. Miami Beach, FL 33181 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIO City Manager i The City of Miami Commission, at its meeting of February 13, _{ 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. i Attached hereto please find the above -cited resolution, which is _ self-explanatory. Re ectfully submitted, ATTY IRAI City Clerk MH:vg Enc. a/s a a i i' 1' OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330706/Miami, Florida 33233-0708/(305) 250-5360 I t�xxrtt MATTY HIRAI r% CESAR H. ODIO City Clerk+.=..I I:". City Manager February 28, 1992 The Honorable Elaine Gordon 1830 N.E. 144th Street North Miami, FL 33181 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear State Representative: The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Rpctfully submitted, XTTYHIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 MATTY HIRAI City Clerk February 28, 1992 The Honorable Michael Friedman 1666 79 St. Causeway, #701 N. Bay Village, FL 33141 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT CESAR H. ODIO City Manager Dear Congressman: - The City of Miami Commission, at its meeting of February 13, i 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. ( i Attached hereto, please find the above -cited resolution, which is —t self-explanatory. d Re,ectfully submitted, AATTYHIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 i t of �Utamt 01 MATTY HIRAI CESAR H. ODIO City Clerk .2911f VI City Manager February 28, 1992 The Honorable Elaine Bloom 420 Lincoln Road, #442 Miami Beach, FL 33139 —' RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear State Representative: -; The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the = City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is . 1' self-explanatory. { Re ectfully submitted, �' M TTY HIRAI City Clerk MH:vg i Enc. a/s a i i �i i OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0706/(305) 250-5360 i• MATTY HIRAI City Clerk February 28, 1992 The Honorable Alberto Gutman 324 "A" S.W. 12th Avenue Miami, FL 33130 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Res ctfully submitted, MA TY HIRAI City Clerk MH:vg Enc. a/s I } OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 r ` t .4 t�xxrtt MATTY HIRAI City Clerk Iltltt Iltll _ 11 t 1 1 February 28, 1992 The Honorable Darryl Reaves 1313 N.W. 36th Street, #401 { Miami, FL 33142 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re pectfully submitted, ATTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0108/(305) 250-5360 i� MATTY HIRAI ''_ CESAR H. ODIO City Clerk 1192#p III„ •) City Manager .fru F,�`a' February 28, 1992 The Honorable James C. Burke 6600 N.W. 27th Avenue, #208 Miami, FL 33147 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ectfully submitted, Y4't'e'�� M TTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Bo: 330708/Miami, Florida 33233-0708/(305) 250-S360 t of tantt MATTY HIRAI ;c City Clerk February 28, 1992 CESAR H. ODIO City Manager The Honorable Willie Logan P.O. Box 1036 Opa-Locka, FL 33054 I i RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT i Dear Congressman: - The City of Miami Commission, at its meeting of February 13, �. 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ctfully submitted, �a MATTY HIRAI City Clerk 1 MH:vg i Enc. a/s 1 I OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 MATTY HIRAI City Clerk r�_��P`` February 28, 1992 The Honorable Luis Rojas j 6011 West 16th Avenue li Hialeah, FL 33102 1 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. R ectfully submitted, rATTYHIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 of �tami_ MATTY HIRAI City Clerk February 28, 1992 The Honorable Miguel De Grandy 6805 Blue Lagoon Drive, #190 Miami, FL 33126 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIC) City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ectfully submitted, AATTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 tifuof 1,j Off MATTY HIRAI %1 CESAR H. ODIO City Clerk "tell( IL,, :) City Manager \'\f Q February 28, 1992 The Honorable Rodolfo Garcia 4160 W. 16th Avenue, #303 Hialeah, FL 33012 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Resp ctfully submitted, MATTY HIRAI City Clerk MH:vg Enc. als OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 '�Y#g of �ittmi'� Of t, MATTY HIRAI City ClerkMill I s„1 February 28, 1992 The Honorable Carlos Valdes 7175 S.W. 8th Street, #201 Miami, FL 33144 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ectfully submitted, RATTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 N t of '� t�ixYtt \ U/ , MATTY HIRAI City Clerk February 28, 1992 The Honorable Luis Morse 807 S.W. 25th Avenue, #302 Miami, FL 33135 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re,,4,ectfully submitted, M TTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.n. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 N MATTY HIRAI City Clerk February 28, 1992 The Honorable Bruce Hoffmann 2742 S.W. 8th Street, #14 Miami, FL 33135 RE: PROPOSED 2°% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Res ctfully submitted, MATTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 IlIll,\ t� �� t�ttYtt MATTY HIRAI = City Clerk MW lot Mile February 28, 1992 The Honorable Mario Diaz-Balart 8890 Coral Way, Suite 206 Miami, FL 33165 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ctfully submitted, M TTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 -A 1E, fig of `7, txrtt 1 MATTY HIRAI =1 City Clerk \ 0 1 February 28, 1992 The Honorable Art Simon 13500 N. Kendall Drive, #2706 Miami, FL 33186 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIC) City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. pectfully submitted, lAeTTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0706/(305) 250.5360 t# of t�xxttt MATTY HIRAI City Clerk 'w" February 28, 1992 The Honorable Susan Guber 9020 S.W. 77th Avenue, #E3 Miami, FL 33156 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear State Representative: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. *��ectfully submitted, IRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 titv of � t�xxrtt ,61, MATTY HIRAI City Clerk February 28, 1992 The Honorable Daryl L. Jones 10720 Caribbean Boulevard, #46C Miami, FL 33189 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT CESAR H. ODIO City Manager Dear Congressman: The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Ryqectfully submitted, eTTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 444 fjitij of �fliamt MATTY HIRAI City Clerk February 28, 1992 The Honorable John Cosgrove 201 W. Flagler Street Miami, FL 33130 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ectfully submitted, ATTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 MATTY HIRAI City Clerk t i-tv t�xxt CESAR H. ODIO • ,,,.,, ,,,,,7 City Manager (o V%� February 28, 1992 The Honorable Ron Saunders P.O. Box 727 Key West, FL 33040 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Congressman: The City of Miami Commission, at its meeting of February 13, i 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. AATTY tfully submitted, HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 T3 titulaf t�xxxtt oT MATTY HIRAI !` l City Clerk Wtl ► `!`��c� February 28, 1992 Governor Lawton Chiles The Capitol Tallahassee, FL 32399 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT Dear Governor Chiles: CESAR H. ODIO City Manager The City of Miami Commission, at its meeting of February 13, 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ectfully submitted, PTTTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0706/(305) 250-5360 �Ttij -of �tantt' o, r';� MATTY HIRAI c _`� CESAR H. ODIO City Clerk Il�� `•J City Manager •/ February 28, 1992 The Honorable T.K. Wetherell Speaker of the House Suite 420, The Capitol Tallahassee, FL 32399 RE: PROPOSED 2% FOOD AND BEVERAGE TAX AMENDMENT I Dear Mr. Speaker: f The City of Miami Commission, at its meeting of February 13, - 1992, passed and adopted Resolution No. 92-123, and requested the City Clerk to transmit said instrument to you. Attached hereto, please find the above -cited resolution, which is self-explanatory. Re ectfully submitted, M TTY HIRAI City Clerk MH:vg Enc. a/s OFFICE OF THE CITY CLERK/3500 Pan American Drive/P.O. Box 330708/Miami, Florida 33233-0708/(305) 250-5360 35 CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM TO: Cesar Odio DATE February 4th, 1992 FILE: City Manager SUBJECT : Discussion Items FROM: Dr. Miriam Al nso, REFERENCES: Vice Mayor �,,� � A& ENCLOSURES: 1. Discussion of proposed legislation during the 1992 Legislative Session in regard to the placement of a constitutional amendment(s) on the November 1992 ballot to limit increases in homestead property valuation for ad valorem tax purposes. 2. Discussion of the Status of the matter regarding funds owed to the City of Miami by Metropolitan Dade County for the pick-up of tires dumped in the City of Miami. 3. Discussion of options available to the City of Miami to obtain pick up services of tires dumped within City boundaries. I ) __. � '} •'? �) 9 _4 35 CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM TO: Cesar Odio DATE February 4th, 1992 FILE: City Manager SUBJECT : Discussion Items FROM: Dr. Miriam Al nso, REFERENCES: Vice Mayor �,,� � A& ENCLOSURES: 1. Discussion of proposed legislation during the 1992 Legislative Session in regard to the placement of a constitutional amendment(s) on the November 1992 ballot to limit increases in homestead property valuation for ad valorem tax purposes. 2. Discussion of the Status of the matter regarding funds owed to the City of Miami by Metropolitan Dade County for the pick-up of tires dumped in the City of Miami. 3. Discussion of options available to the City of Miami to obtain pick up services of tires dumped within City boundaries. I ) __. � '} •'? �) 9 _4 a�,►.. A 2• 1 3. 92 1 2: 1 2 PM * HOL LAND &XN I GH T M I AM I 4_ fES 13 '92 11l3 HOLLA ,& KNIGHT TRLL P.14/14 d T � Amendment language for SO 2160 - Sen. Meek Page 8, lines 1 S-23, strike all of said lines and insert: Eiftee percent shall be used by the county, to -assist persons who_hAve lxcome o,�, arc about ,lo omen ometessd_ing1�, be made available for emergencyhomeless el fMdLS1pLhjng, IDgd1cal counsgfing, alcoboL ab se and menW beala trta emglo yment and trainin i n and • h` Fejz rew or xoande bus' tis s or establishing oth r projeCts that stimulate new employment opportu .� s- %n r used rt economic dcyglopment agtjvjtk5 promoting ede_ vetopment ae ivi �Inm or blighted areast �s defined_ i haRter 163. terms: blighted area s. 163.3 ►4, F.S. slum area s, 163.340 FLORIDA SENATE - 1992 BY Senator Nook SB 2160 36-1373-92 1 A bill to be entitled � 2 An act relating to the local option sales 3 taxes; amending s. 125.oio4, F.S.; authorizing 4 certain counties that impose a tourist 5 development tax on leases and rentals to impose 6 an additional tax on the sale of food, 7 beverages, or alcoholic beverages in hotels and 8 motels only or in hotels, motels, and certain 9 establishments; providing exemptions; requiring 10 a certified copy of the ordinance that 11 authorizes the additional tax to be furnished .12 to the Department of Revenue within a certain ® 13 period of time; deleting certain exemptions; 14 reallocating the proceeds of the additional 15 tax; exempting the additional tax from certain 16 procedures; providing an effective date. 17 18 Be It Enacted by the Legislature of the State of Florida: 19 20 Section 1. Section 125.0104, Florida Statutes, is 21 amended to reads 22 125.0104 Tourist development tax; procedure for 23 levying; authorized uses; referendum; prohibitions; penalties; 24 enforcement.-- 25 (1) SHORT TITLE. --This section shall be known and may 26 be cited as the "Local Option Tourist Develt)pment Act." ® 27 (2) APPLICATION. --The provisions Contained in chapter 28 212 apply to the administration of any tax levied pursuant to 29 this section. 30 (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.-- 31 KM LM 1 r7N1Tpr! words II l•r+eWvn nro doloYlnngr wnrrla rtnrlorl1-4 a— +4A10- i .. FLORIDA SENATE - 1992 36-1373-92 SB 2160 FLORIDA SENATE - 1992 SB 2160 36-1373-92 1 (a) It is declared to be the intent of the Legislature 1 (c) The tourist development tax shall be levied. 2 that every person who rents, leases, or lets for consideration 2 imposed, and set by the governing board of the county at a 3 any living quarters or accommodations in any hotel, apartment 3 rate of i or 2 percent of each dollar and major fraction of 4 hotel, motel, resort motel, apartment, apartment motel, 4 each dollar of the total consideration charged for such lease 5 roominghouse, mobile home park, recreational vehicle park, or 5 or rental. When receipt of consideration is by way of 6 condominium for a term of 6 months or less is exercising a 6 property other than money, the tax shall be levied and imposed 7 privilege which is subject to taxation under this section, 7 on the fair market value of such nonmonetary consideration. 8 unless such person rents, leases, or lets for consideration 8 (d) In addition to any 1-percent or 2-percent tax 9 any living quarters or accommodations which are exempt 9 imposed under paragraph (c), the governing board of the county 10 according to the provisions of chapter 212. 10 may levy, impose, and set an additional 1 percent of each it (b) Subject to the provisions of this section, any 11 dollar above the tax rate set under paragraph (c) by the 12 county in this state may levy and impose a tourist development 12 extraordinary vote of the governing board for the purposes set 13 tax on the exercise within its boundaries of the taxable 13 forth in subsection (5) or by referendum approval by the 14 privilege described in paragraph (a), except that there shall 14 registered electors within the county or subcounty special 15 be no additional levy under this section in any cities or 15 district. No county shall levy, impose, and set the tax 16 towns presently imposing a municipal resort tax as authorized 16 authorized under this paragraph unless the county has imposed 17 under chapter 67-930, Laws of Florida, and this section shall 17 the 1-percent or 2-percent tax authorized under paragraph (c) 18 not in any way affect the powers and existence of any tourist 18 for a minimum of 3 years prior to the effective date of the 19 development authority created pursuant to chapter 67-930, Laws 19 levy and imposition of the tax authorized by this paragraph. 20 of Florida. No county authorized to levy a convention 20 Revenues raised by the additional tax authorized under this 21 development tax pursuant to s. 212.0305, or to s. 8 of chapter 21 paragraph shall not be used for debt service on or refinancing 22 84-324, Laws of Florida, shall be allowed to levy more than 22 of existing facilities as specified in subparagraph (5)(a)l. 23 the 2-percent tax authorized by this section. A county may 23 unless approved by a resolution adopted by an extraordinary 24 elect to levy and impose the tourist development tax in a 24 majority of the total membership of the governing board of the 25 subcounty special district of the county. However, if a 25 county. If the 1-percent or 2-percent tax authorized in 26 county so elects to levy and impose the tax on a subcounty 26 paragraph (c) is levied within a subcounty special taxing 27 special district basis, the district shall embrace all or a 27 district, the additional tax authorized in this paragraph 28 significant contiguous portion of the county, and the county 28 shall only be levied therein. The provisions of paragraphs 29 shall assist the Department of Revenue in identifying the 29 (4)(a) through (d) shall not apply to the adoption of the 30 reO%ap units isdbjat to tax in the district. �;�! 30 additional tax authorized in this paragraph. The effective 31 ' .� 31 date of the levy and imposition of the tax authorized under 2 3 M nnTNf1- WnrAg err4rken arP AalPt{nngt wnrAg nnAorllnoA arP aAAitlnna. FLORIDA SENATE - 1992 SB 2160 36-1373-92 1 this paragraph shall be the first day of the second month 1 2 following approval of the ordinance by the governing board or 2 3 the first day of any subsequent month as may be specified in 3 4 the ordinance. A certified copy of such ordinance shall be 4 5 furnished by the county to the Department of Revenue within 10 5 6 days after approval of such ordinance. 6 7 (e) The tourist development tax shall be in addition 7 8 to any other tax imposed pursuant to chapter 212 and in e 9 addition to all other taxes and fees and the consideration for 9 10 the rental or lease. t0 11 (f) The tourist development tax shall be charged by t1 12 the person receiving the consideration for the lease or 12 13 rental, and it shall be collected from the lessee, tenant, or 13 14 customer at the time of payment of the consideration for such 14 15 lease or rental. 15 16 (9) The person receiving the consideration for such 16 17 rental or lease shall receive, account for, and remit the tax 17 18 to the Department of Revenue at the time and in the manner )8 •19 provided for persons who collect and remit taxes under s. 19 20 212.03. The same duties and privileges imposed by chapter 212 20 21 upon dealers in tangible property, respecting the collection 21 22 and remission of tax; the making of returns; the keeping of 22 23 books, records, and accounts; and compliance with the rules of 23 24 the Department of Revenue in the administration of that 24 25 chapter shall apply to and be binding upon all persons who are 25 26 subject to the provisions of this section. However, the 26 27 Department of Revenue may authorise a quarterly return and 27 28 payment when the tax remitted by the dealer for the preceding 28 29 quarter did not exceed $25. 29 30 (h) The Department of Revenue shall keep records 30 31 showing the amount of taxes collected, which records shall 31 FLORIDA SENATE - 1992 36-1373-92 SB 2160 also include records disclosing the amount of taxes collected for and from each county in which the tax authorized by this section is applicable. These records shall be open for inspection during the regular office hours of the Department of Revenue, subject to the provisions of s. 213.053. (i) Collections received by the Department of Revenue from the tax, less costs of administration of this section, shall be paid and returned monthly to the county which imposed the tax, for use by the county in accordance with the provisions of this section. They shall be placed in the county tourist development trust fund of the respective county, which shall be established by each county as a condition precedent to receipt of such funds. (j) The Department of Revenue is authorized to employ persons and incur other expenses for which funds are appropriated by the Legislature. (k) The Department of Revenue shall promulgate such rules and shall prescribe and publish such forms as may be necessary to effectuate the purposes of this section. (1) In addition to any other tax which is imposed pursuant to this section, a county may impose up to an additional 1-percent tax on the exercise of the privilege described in paragraph (a) by majority vote of the governing board of the county in order to pay the debt service on bonds issued to finance the construction, reconstruction, or renovation of a professional sports franchise facility. The provision of paragraph (b; which prohibits any county authorized to levy a convention development tax pursuant to a. 212.0305 from levying more than the 2-percent tax authorized by this section, and the provisions of paragraphs (4)(a) through (d), shall not apply to the additional tax authorized 5 M i+ i FLORIDA SENATE - 1992 SB 2160 36-1373-92 FLORIDA SENATE - 1992 36-1373-92 SB 2160 1 in this paragraph. The effective date of the levy and 1 ordinance shall be furnished by the county to the Department 2 imposition of the tax authorized under this paragraph shall be 2 of Revenue within 10 days after approval of such ordinance. 3 the first day of the second month following approval of the 3 (n)1. Any county, as defined in a. 125.011(1), which, 4 ordinance by the governing board or the first day of any 4 on January 1, 1989, imposes a tourist development tax on 5 subsequent month as may be specified in the ordinance. A 5 leases and rentals, may impose an additional tax, by ordinance 6 certified copy of such ordinance shall be furnished by the 6 adopted by a majority vote of the governing body, at the rate 7 county to the Department of Revenue within 10 days after 7 of 2 percent on the sale of food, beverages, or alcoholic 8 approval of such ordinance. 8 beverages in hotels and motels onlyr or in hotels, motels, and 9 (m) Any county which has imposed the additional 1- 9 establishments that are any-estabtfahment-which-is licensed 10 percent tax pursuant to paragraph (d) for a period of 1 year 10 the state to sell alcoholic beverages for consumption on the premises, provided that this tax is not placed on alcoholic 11 may. by a majority plus one vote of the governing board of the 11 12 county, impose an additional tax of 2 percent of each dollar 12 beverages sold by the package for off -premises consumption. Veterans', fraternal, and other chartered or incorporated 13 if the state is participating with the county in an economic 13 clubs licensed under s. 565.02(4) are exempt from this tax. 14 development project for which the additional 2-percent tax is 14 In addition, all transactions that are exempt from the state 15 necessary to retire the bonded indebtedness, if the state's 15 16 contribution toward the cost of the project does not exceed $3 16 sales tax are exempt from this tax. A certified copy of the county ordinance that authorizes the imposition of this tax 17 million, and if the total cost of the project does not exceed 17 shall be furnished by the county to the Department of Revenue 18 $12 million. However, the additional tax imposed under this 18 within 10 days after the adoption of the ordinance. under-sT 19 paragraph may not be levied in any portion of the county which 19 20 is leased to another county. If the tax authorized in 20 565T82-except-any-establishment7-ether-then-s-hotel-or-matelT 21 paragraph (c) or paragraph (d) is levied within a subcounty 21 licensed-under-sT-563T83-or-aT-564TORT--Hewever7-if-en-dennary 22 special taxing district, the additional tax authorized in this 22 }7-}9897-the-county-ie-set-administering-the-teariat 23 paragraph shall only be levied therein. The provisions of 23 development-tax-parsnant-to-subsection-t48t7-the-governing 24 paragraphs (4)(a) through (d) shall not apply to the adoption 24 body -of -the -county -shell -not -adopt -the -ordinance -authorized -in 25 of the additional tax authorized in this paragraph. The 25 this-paragraph-until-dameary-+r-}998r 26 effective date of the levy and imposition of the tax 26 2.a. If the county imposes the tax authorized in this 27 authorized under this paragraph shall be the first day of the 27 paragraph on sales of food, beverages, or alcoholic beverages 28 second month following approval of the ordinance by the 28 in hotels and motels only. the proceeds of such tax shall be 29 governing board or the first day of any subsequent month as 29 allocated by the county to a countywide convention and 30 may be specified in the ordinance. A certified copy of such 30 visitors bureau which, by interlocal agreement and contract 31 31 with the county, has been given the primary responsibility for (! G� — aa •� ? p �� •j ! i. 6 7 - . . . • fl:..,... .. /`n,171H•. ,.f.. �.1 ,.-V-.-L-- .. �.. ,7..1 ..�1....... .... �.7 .- .... �.. ��-...i .. �.. �»:r. -.... C] El FLORIDA SENATE - 1992 SB 2160 36-1373-92 1 promoting the county and its constituent cities as a 1 2 destination site for conventions, trade shows, and pleasure 2 3 travel, to be used for purposes provided in subparagraph 3 4 (5)(a)2. or 3. if fn-the-event the county is not or is no 4 5 longer a party to such an interlocal agreement and contract 5 6 with a countywide convention and visitors bureau, the county 6 7 shall allocate the proceeds of such tax for the purposes 7 a described in subparagraph (5)(a)2. or 3. 8 9 b. If the county impose$ the tax authorized in this 9 10 paragraph on sales of food, beverages, or alcoholic beverages 10 11 in hotels, motels, and establishments described in 11 12 subparagraph 1. any-estabiishment-which-to-iieensed-ender-eT 12 13 565T92, the proceeds from the tax shall be allocated as 13 14 follows: 14 15 Thirty fft--Per-the-first-i-rears-after-the-tax-ts 15 16 tmposedT-35 percent shall be used by the county, in its 16 17 discretion, to support economic improvement activities, which 17 18 may include, but are not limited to, programs alleviating the 18 19 causes of homelessness, promoting the redevelopment of 19 20 blighted areas, or developing new or expanded businesses or 20 21 establishing other projects that stimulate new employment 21 22 opportunities; provided at least 51 percent of that percentage 22 23 is dedicated to programs to alleviate homelessness: 25 23 24 revitalize-economically-blighted-areasT-28 percent shall be 24 25 used by the county to support culture and cultural activities, 25 26 including visual arts, performing arts science and historical 26 27 museums and exhibitions, historic preservation, literary and 0 0 27 28 media arts, festivals and special events, and marketing funds 28 29 for county zoos and historic properties( as-provided-by-iewr 29 30 and 45 percent shall be allocated by the county to a 30 31 countywids convention and visitors bureau which, by interlocal 31 FLORIDA SENATE - 1992 36-1373-92 SB 2160 agreement and contract with the county, has been given the primary responsibility for promoting the county and its constituent cities as a destination site for conventions, trade shows, and pleasure travel, to be used for purposes provided in subparagraph (5)(a)2. or 3. rf in -the -event the county is not or is no longer a party to such an interlocal agreement and contract with a convention and visitors bureau, the county shall allocate the 45 percent of the proceeds for the purposes described in subparagraph (5)(a)2. or 3. tfft--ThereefterT-en-amount-egaai-to-the-average-of-the preeeeds-eoiieeted-from-aneh-tux-during-eeeh-ef-the-first-3 rears-after-the-tax-is-imposed-shatt-be-aiteeated-as-provided in -sub -sub -subparagraph -fit -and -any -excess -above -such -amount shah-be-alloeated-to-the-county-to-be-used-on-provided-by 18VT 3. The penalties provided in subsection (8) apply to the tax on the sale of food, beverages, or alcoholic beverages authorized in this paragraph. 4. The provisions of paragra2he (4)(a) through d do not apply to the adoption of the additional tax authorized in this paragraph. (o)1. In addition to any other tax which is imposed pursuant to this section, a high tourism impact county may impose an additional 1-percent tax on the exercise of the privilege described in paragraph (a) by extraordinary vote of the governing board of the county. The tax revenues received pursuant to this paragraph shall be used for one or more of the authorized uses pursuant to subsection (5). 2. A county is considered to be a high tourism impact county after the Department of Revenue has certified to such county that the sales subject to the tax levied pursuant to 9 r•nnTnr. m .s .,&.t.uo . aro rlRlahlnnsr wnrda nndorllnod are additio ns, U 1 2 3 4 5 6 7 e 9 10 11 12 13 14, 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 {1 FLORIDA SENATE - 1992 36-1373-92 SB 2160 this section exceeded $600 million during the previous calendar year, or were at least 18 percent of the county's total taxable sales under part I of chapter 212 where the sales subject to the tax levied pursuant to this section were a minimum of $200 million, except that no county authorized to levy a convention development tax pursuant to a. 212.0305 shall be considered a high tourism impact county. Once a county qualifies as a high tourism impact county, it shall retain this designation for the period the tax is levied pursuant to this paragraph. 3. The provisions of paragraphs (4)(a) through (d) shall not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph shall be the first day of the second month following approval of the ordinance by the governing board or the first day of any subsequent month as may be specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance. (4) ORDINANCE LEVY TAX; PROCEDURE. -- (a) The tourist development tax shall be levied and imposed pursuant to an ordinance containing the county tourist development plan prescribed under paragraph (c), enacted by the governing board of the county. The ordinance levying and imposing the tourist development tax shall not be effective unless the electors of the county or the electors in the subcounty special district in which the tax is to be levied approve the ordinance authorizing the levy and imposition of the tax, in accordance with subsection (6). The effective data of the levy and imposition of the tax shall be the first 6 3 � B ( A) l / to 1 2 3 A 5 6 7 8 9 10 11 12 13 14i 1S 16 17 18 19 20 21 22 23 24 25 26 27 28 29 FLORIDA SENATE - 1992 36-1373-92 SB 2160 day of the second month following approval of the ordinance by referendum, as prescribed in subsection (6), or the first day of any subsequent month as may be specified in the ordinance. j A certified copy of the ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance. The governing authority of any county levying such tax shall notify the department, within 10 days after approval of the ordinance by referendum, of the time period during which the tax will be levied. (b) At least 60 days prior to the enactment of the ordinance levying the tas, the governing board of the county shall adopt a resolution establishing and appointing the members of the county tourist development council, as prescribed in paragraph (a), and indicating the intention of the county to consider the enactment of an ordinance levying and imposing the tourist development tax. (c) Prior to enactment of the ordinance levying and Imposing the tax, the county tourist development council shall prepare and submit to the governing board of the county for its approval a plan for tourist development. The plan shall set forth the anticipated net tourist development tax revenue to be derived by the county for the 24 months following the levy of the tax; the tax district in which the tourist development tax is proposed; and a list, in the order of priority, of the proposed uses of the tax revenue by specific project or special use as the same are authorized under subsection (5). The plan shall include the approximate cost or expense allocation for each specific project or special use. Flow 6" 1i 30 (d) The governing board of the county shall adopt the I 31 county plan for tourist development as part of the ordinance 11 rnnrwr.. wnrAn "*r+e*o" are drtr.tions: words underlined are additions. FLORIDA SENATE - 1992 36-1373-92 SB 2160 1 levying the tax. After enactment of the ordinance levying and 2 imposing the tax, the plan of tourist development may not be 3 substantially amended except by ordinance enacted by an 4 affirmative vote of a majority plus one additional member of 5 the governing board. 6 (e) The governing hoard of each county which levies 7 and imposes a tourist development tax under this section shall 8 appoint an advisory council to be known as the "...(name of 9 county)... Tourist Development Council." The council shall be 10 established by ordinance and composed of nine members who 11 shall be appointed by the governing board. The chairman of 12 the governing board of the county or any other member of the 13 governing board as designated by the chairman shall serve on 14 the council. Two members of the council shall be elected 15 municipal officials, one of whom shall be from the most 16 populous municipality in the county or subcounty special 17 taxing district In which the tax Is levied. Three members of 18 the council shall be owners or operators of motels, hotels, 19 recreational vehicle parks, or other tourist accommodations in 20 the county and subject to the tax. Three members of the 21 council shall be persons who are involved in the tourist 22 industry and who have demonstrated an interest in tourist 23 development, but who are not owners or operators of motels, 24 hotels, recreational vehicle parks, or other tourist 25 accommodations in the county and subject to the tax. All 26 members of the council shall be electors of the county. The 27 governing board of the county shall have the option of 28 designating the chairman of the council or allowing the 29 council to elect a chairman. The chairman shall be appointed 30 or elected annually and may be reelected or reappointed. The 31 members of the council shall serve for staggered terms of 4 .i 9. FLORIDA SENATE - 1992 36-1373-92 SB 2160 1 years. The terms of office of the original members shall be 2 prescribed in the resolution required under paragraph (b). 3 The council shall meet at least once each quarter and, from I4 time to time, shall make recommendations to the county f 5 governing board for the effective operation of the special ` 6 projects or for uses of the tourist development tax revenue 7 and perform such other duties as may be prescribed by county 8 ordinance or resolution. The council shall continuously 9 review expenditures of revenues from the tourist development 10 trust fund and shall receive, at least quarterly, expenditure 11 reports from the county governing board or its designee. 12 Expenditures which the council believes to be unauthorized 13 shall be reported to the county governing board and the 14 Department of Revenue. The governing board and the department 15 shall review the findings of the council and take appropriate 16 administrative or judicial action to ensure compliance with 17 this section. The changes in the composition of the 18 membership of the tourist development council mandated by 19 chapter 86-4, Laws of Florida, shall not cause the 20 interruption of the current term of any person who is a member 21 of a council on May 7, 1986. 1 22 (5) AUTHORIZED USES OF REVENUE.-- 23 (a) All tax revenues received pursuant to this section 24 by a county imposing the tourist development tax shall be used 25 by that county for the following purposes only: 26 1. To acquire, construct, extend, enlarge, remodel, 27 repair, improve, maintain, operate, or promote one or more .J 28 publicly owned and operated convention centers, sports 29 stadiums, sports arenas, coliseums, or auditoriums within the 30 boundaries of the county or subcounty special taxing district 31 in which the tax is levied. However, these purposes may be 13 ---- - •• --- - , .r ..t,—'1-11MOA arm add(h1nn!r. FLORIDA SENATE - 1992 SB 2160 36-1373-92 1 implemented through service contracts and leases with persons 2 who maintain and operate adequate existing facilities; 3 2. To promote and advertise tourism in the State of 4 Florida and nationally and internationally; 5 3. To fund convention bureaus, tourist bureaus, 6 tourist information centers, and news bureaus as county 7 agencies or by contract with the chambers of commerce or 8 similar associations in the county; or 9 4. To finance beach improvement, maintenance, 10 renourishment, restoration, and erosion control, including 11 shoreline protection, enhancement, cleanup, or restoration of 12 inland lakes and rivers to which there is public access. 13 (b) Tax revenues received pursuant to this section by 14 a county of less than 500,000 population imposing a tourist 15 development tax may only be used by that county for the 16 following purposes in addition to those purposes allowed 17 pursuant to paragraph (a): to acquire, construct, extend, 18 enlarge, remodel, repair, improve, maintain, operate, or 19 promote one or more museums, zoological parks, fishing piers 20 or nature centers which are publicly owned and operated or 21 owned and operated by not -for -profit organizations and open to 22 the public. All population figures relating to this 23 subsection shall be based on the most recent population 24 estimates prepared pursuant to the provisions of s. 186.901. 25 These population estimates shall be those in effect on July 1 26 of each year. 27 (c) The revenues to be derived from the tourist 28 development tax may be pledged to secure and liquidate revenue 29 bonds issued by the county for the purposes set forth in 30 subparagraphs (a)1. and (a)4. or for the purpose of refunding 31 bonds previously issued for such purposes, or both; however, �nnrar. or...A.- .r.t�1... ..., Anin.i....�. .....a. ....a.,.i:....a �... .aat.=,..,,. to 4 FLORIDA SENATE - 1992 36-1373-92 SB 2160 1 no more than 50 percent of the revenues from the tourist 2 development tax may be pledged to secure and liquidate revenue 3 bonds or revenue refunding bonds issued for the purposes set 4 forth in subparagraph (a)4. Such revenue bonds and revenue 5 refunding bonds may be authorized and issued in such principal 6 amounts, with such interest rates and maturity dates, and 7 subject to such other terms, conditions, and covenants as the 8 governing board of the county shall provide. The Legislature 9 intends that this paragraph shall be full and complete 10 authority for accomplishing such purposes, but such authority 11 shall be supplemental and additional to, and not in derogation 12 of, any powers now existing or later conferred under law. 13 (6) REFERENDUM.-- 14 (a) No ordinance enacted by any county levying the tax 15 authorized by paragraphs (3)(b) and (c) shall take effect 16 until the ordinance levying and imposing the tax has been 17 approved in a referendum election by a majority of the 18 electors voting in such election in the county or by a 19 majority of the electors voting in the subcounty special tax 20 district affected by the tax. 21 (b) The governing board of the county levying the tax 22 shall arrange to place a question on the ballot at the next 23 regular or special election to be held within the county, 24 substantially as follows: 25 ....FOR the Tourist Development Tax 26 ....AGAINST the Tourist Development Tax. 27 (c) if a majority of the electors voting on the 28 question approve the levy, the ordinance shall be deemed to be 29 in effect. 30 (d) In any case where a referendum levying and 31 imposing the tax has been approved pursuant to this section 15 r] El I • , i FLORIDA SENATE - 1992 SB 2160 FLORIDA SENATE - 1992 SB 2160 1 36-1373-92 36-1373-92 , 1 and 15 percent of the electors in the county or 15 percent of 1 (b) No person shall advertise or hold out to the B 2 the electors in the subcounty special district in which the 2 public in any manner, directly or indirectly, that he will 3 tax is levied file a petition with the board of county 3 absorb all or any part of the tax, that he will relieve the 4 commissioners for a referendum to repeal the tax, the board of 4 person paying the rental of the payment of all or any part of 5 county commissioners shall cause an election to be held for 5 the tax, or that the tax will not be added to the rental or 6 the repeal of the tax which election shall be subject only to 6 lease consideration or, when added, that it or any.part 7 the outstanding bonds for which the tax has been pledged. 7 thereof will be refunded or refused, either directly or 8 (7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.-- 8 indirectly, by any method whatsoever. Any person who 9 Anything in this section to the contrary notwithstanding, if 9 willfully violates any provision of this subsection is guilty 10 the plan for tourist development approved b the governing P Pm PP Y 9 9 10 of a misdemeanor of the first degree, punishable as provided 4 P P j 11 board of the county, as amended from time to time pursuant to 11 in s. 775.082 or s. 775.083. 12 paragraph (4)(d), includes the acquisition, construction, 12 (c) The tax authorized to be levied by this section 13 extension, enlargement, remodeling, repair, or improvement of 13 shall constitute a lien on the property of the lessee, i 14 a publicly owned and operated convention center, sports 14 customer, or tenant in the same manner as, and shall be j i 15 stadium, sports arena, coliseum, or auditorium, the county 15 collectible as are, liens authorized and imposed in as. 16 ordinance levying and imposing the tax shall automatically 16 713.67, 713.68, and 713.69. 17 expire upon the retirement of all bonds issued by the county 17 (9) COUNTY TOURISM PROMOTION AGENCIES. --In addition to 18 for financing the same; however, nothing herein shall preclude 18 any other powers and duties provided for agencies created for 19 that county from enacting an ordinance pursuant to the 19 the purpose of tourism promotion by a county levying the 20 provisions of this section reimposing a tourist development 20 tourist development tax, such agencies are authorized and 21 tax, upon or following the expiration of the previous 21 empowered to: 22 ordinance. 22 (a) Provide, arrange, and make expenditures for 23 (8) PROHIBITED ACTS; ENFORCEMENT; PENALTIES.-- 23 transportation, lodging, meals, and other reasonable and 24 (a) Any person who is taxable hereunder who fails or 24 necessary items and services for such persons, as determined 25 refuses to charge and collect from the person paying any 25 by the head of the agency, in connection with the performance 26 rental or lease the taxes herein provided, either by himself 26 of promotional and other duties of the agency. However, 27 or through his agents or employees, is, in addition to being to 40 27 entertainment expenses shall be authorized only when meeting 28 personally liable for the payment of the tax, guilty of a 28 with travel writers, tour brokers, or other persons connected 29 misdemeanor of the first degree, punishable as provided in s. 29 with the tourist industry. All travel and entertainment- 30 775.082 or s. 775.083. 30 related expenditures in excess of $10 made pursuant to this 31 i� tj ,� 31 subsection shall be substantiated by paid bills therefor. •� tr K •.. 16 17 nnnTUr! WnrAe ♦♦r4rl„.w am Ao1-0-4 n.. .. .A. .. A .tt nA ..n .AAt.t . n.....+ .. 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20, 21 22 23 24 25 26 27 28 29 30 31 FLORIDA SENATE - 1992 36-1373-92 SB 2160 Complete and detailed justification for all travel and entertainment -related expenditures made pursuant to this subsection shall be shown on the travel expense voucher or attached thereto. Transportation and other incidental expenses, other than those provided in s. 112.061, shall only be authorized for officers and employees of the agency, other authorized persons, travel writers, tour brokers, or other persons connected with the tourist industry when traveling pursuant to paragraph (c). All other transportation and Incidental expenses pursuant to this subsection shall be as provided in a. 112.061. Operational or promotional advancements, as defined in s. 288.3S(4), obtained pursuant to this subsection, shall not be commingled with any other funds. (b) Pay by advancement or reimbursement, or a combination thereof, the costs of per diem and incidental expenses of officers and employees of the agency and other authorized persons, for foreign travel at the current rates as specified in the federal publication "Standardized Regulations (Government Civilians, Foreign Areas)." The provisions of this paragraph shall apply for any officer or employee of the agency traveling in foreign countries for the purposes of promoting tourism and travel to the county, if such travel expenses are approved and certified by the agency head from whose funds the traveler is paid. As used in this paragraph, the term "authorized person" shall have the same meaning as provided in s. 112.061(2)(e). With the exception of provisions concerning rates of payment for per diem, the provisions of s. 112.061 are applicable to the travel described in this paragraph. As used in this paragraph, "foreign travel" means all travel outside the United States. Persons traveling in foreign countries pursuant to this (' �.11 . .1 . F •., 0 8 FLORIDA SENATE - 1992 36-1373-92 SB 2160 1 subsection shall not be entitled to reimbursements or 2 advancements pursuant to 9. 112.061(6)(a)2. 3 (c) Pay by advancement or reimbursement, or by a 4 combination thereof, the actual reasonable and necessary costs 5 of travel, meals, lodging, and incidental expenses of officers 6 and employees of the agency and other authorised persons when 7 meeting with travel writers, tour brokers, or other persona 8 connected with the tourist industry, and while attending or 9 traveling in connection with travel or trade shows. With the 10 exception of provisions concerning rates of payment, the 11 provisions of s. 112.061 are applicable to the travel 12 described in this paragraph. 13 (10) LOCAL ADMINISTRATION OF TAX.-- 14 (a) A county levying a tax under the provisions of 15 this section may be exempt from the requirements of this 16 section that the tax collected be remitted to the Department 17 of Revenue before being returned to the councy, and that such 18 tax be administered according to the provisions of part I of 19 chapter 212, if the county adopts an ordinance providing for 20 the collection and administration of the tax on a local basis. 21 (b) The ordinance shall include provision for, but 22 need not be limited to: 23 1. Initial collection of the tax to be made in the 24 same manner as the tax imposed under part I of _.hapter 212. 25 2. Designation of the local official to whom the tax 26 shall be remitted, and that official's powers and duties with 27 respect thereto. Tax revenues may be used only in accordance 28 with the provisions of this section. 29 3. Requirements respecting the keeping of appropriate 30 books, records, and accounts by those responsible for 31 collecting and administering the tax. 19 El 11 7 8 9 10 11'I 12 13I 14I 15 16 17 18 19 20 21 22 23, 24 25 26 27 28 29 30 FLORIDA SENATE - 1992 36-1373-92 SB 2160 4. Provision for payment of a dealer's credit as required under part I of chapter 212. S. A portion of the tax collected may be retained by the county for costs of administration, but such portion shall not exceed 3 percent of collections. (c) A county adopting an ordinance providing for the collection and administration of the tax on a local basis shall also adopt an ordinance electing either to assume all responsibility for auditing the records and accounts of dealers, and assessing, collecting, and enforcing payments of delinquent taxes, or to delegate such authority to the Department of Revenue. If the county elects to assume such responsibility, it may use any power granted in this section to the department to determine the amount of tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest. If the county delegates such authority to the department, the department shall distribute any collections so received, less costs of administration, to the county. The amount deducted for costs of administration by the department shall be used only for those costs which are solely and directly attributable to auditing, assessing, collecting, processing, and enforcing payments of delinquent taxes authorized in this section. If a county elects to delegate such authority to the department, the department shall audit only those businesses in the county that it audits pursuant to part I of chapter 212. Section 2. This act shall take effect upon becoming a laMV, �v 311 k� ICJ 20 I— - n. - e_ ., ..._ 7 __- a a... -.. ,. & -1 FLORIDA SENATE - 1992 SB 2160 36-1373-92 1 ♦•�z•�s•s�,►►•sip►s,►,►ss►s�s,ts,►�s►►�rs►s�►is 2 SENATE SUMMARY 3 Revises the 2-percent tax on food and beverages which certain counties may levy in addition to the tourist 4 development tax on leases and rentals. Provides that the tax may be imposed on the sale of food, beverages, or 5 alcoholic beverages in hotels and motels only or in hotels, motels, and certain establishments. The 6 establishments are those establishments that are licensed by the state to sell alcoholic beverages for consumption 7 on the premises. Exempted are alcoholic beverages sold by the package for off -premises consumption; certain 8 veterans', fraternal, and other chartered or incorporated clubs; and transactions that are exempt from the state 9 sales tax. Counties must allocate the moneys in the following manner: 30 percent to support economic 10 activities, not less than 51 percent of that percentage to be dedicated to programs to alleviate homelessness; 25 11 percent to support cultural activities; and 45 percent for a county convention center and visitors' bureau. 12 Currently funds are allocated: for the first 2 years, 35 percent to revitalize economically blighted areas; 20 13 percent "as provided by law"; and 45 percent for the bureau. 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 21