HomeMy WebLinkAboutItem #38 - First Reading OrdinanceJ-88-01'
12/28/87
ORDINANCE NO.
AN ORDINANCE AMENDING SECTION 31-48(I), OF
THE CODE OF THE CITY OF MIAMI, FLORIDA, AS
AMENDED, TO PROVIDE THAT INSURANCE COMPANIES
WRITING ANY CLASS OF INSURANCE UPON ANY
PERSON, INCORPORATED OR UNINCORPORATED
BUSINESS ENTITY OR PROPERTY RESIDING OR
LOCATED WITHIN THE CITY SHALT, BE SUBJECT TO
THE CITY'S OCCUPATIONAL LICENSE TAX; FURTHER
SETTING FORTH THE RATE FOR SAID TAX;
CONTAINING A REPEALER PROVISION AND A
SEVERABILITY CLAUSE.
WHEREAS, the City of Miami is desirous of exercising its
occupational licensing tau powers in accordance with current
laws, rules and regulations; and
WHEREAS, the Honorable Robert A. Butterworth. Attorney
General for the State of Florida, issued a legal opinion on
June 4, 1987, which opinion stated that Florida municipalities
could lawfully levy occupational li4ense taxes on insurance
companies engaged in interstate omm�rce and d i(A business
within a municipality where t were in local
activities, separable from -eut rrito 1�- ness activities;
and
WHEREAS, the Attor y General op ned that pursuant to
certain amendments to pter 205, Florida Statutes ("The
Occupational License Tax Act"), the state has delegated the
ability to counties and municipalities to impose occupational
license taxes upon insurance companies; and
WHEREAS, the Attorney General and the Florida League of
Cities have determined that foreign insurance companies which are
writing insurance insuring any person or entity or property
residing or located within the city's corporate limits are
engaged in doing business within the city and therefore subject
to the municipal local occupational license tax; and
WHEREAS, the instant amendment to the City of Miami's
occupational license tax ordinance imposes an occupational
license tax on foreign insurance companies doing business within
the City in accordance with the foregoing legal authorities;
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