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Home My WebLink AboutR-83-0151J-83-87 RESOLUTION ! ----3 —1.. A RESOLUTION ALLOCATING FROM THE CONTINGENT FUND, AN AMOUNT NOT TO EXCEED $10,000 IN SUPPORT OF A PROPOSED STUDY OF DOUBLE TAXATION IN DADE COUNTY PRESENTLY BEING CONSIDERED BY THE CITY OF CORAL GABLES, FLORIDA; FURTHER AUTHORIZING THE CITY MANAGER TO MAKE EXPENDITURES OF THE AFORESAID SUM ON THE BASIS OF THE CITY'S PROPORTIONATE SHARE OF THE COST OF SUCH STUDY. WHEREAS, double taxation exists when Miami citizens are charged for County services they do not receive; and WHEREAS, Dade County has previously eliminated double taxation in the area of County fire and rescue services; and WHEREAS, Dade County should be given the opportunity to remove double taxation wherever it may be identified; and WHEREAS, it is in the best interest of the taxpayers of Miami to identify any areas of double taxation; and WHEREAS, Section 125.01 (6) prohibits counties from double taxing city residents for services they do not receive; and WHEREAS, there is a perception that double taxation still exists within Dade County; and WHEREAS, the City of Coral Gables has received a proposal from Planned Management Corporation to perform a study on double taxation in Dade County; and WHEREAS, the City of Coral Gables has requested that the City of Miami and other cities participate in the funding of the cost of said survey; and WHEREAS, it is necessary to perform said survey at this time in order to notify Dade County of any possible double taxation prior to July 1st of 1983 in order that necessary adjustments can be made in the Dade County budget prior to adoption; NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: CITY COMMISSION MEETING OF FEB 10 1983 RESOLUTION NO.. '.3....ia.d„�. REMARKS:........... ................. Section 1. An amount not to exceed $10,000 is hereby allocated from the Contingent Fund in support of a proposed study of double taxation within Dade County presently being considered by the City of Coral Gables. Section 2. The City Manager is hereby authorized to make expendi- tures of the said monies dependent upon the City's proportionate share of the said cost. PASSED AND ADOPTED this 10thday of February r 1983. ATTEST: r _ ALPH G. ONGIE, CITY CLERK PREPARED AND APPROVED BY: ROBERT F. CLARK DEPUTY CITY ATTORNEY APPROVED AS TO FORM AND CORRECTNESS: SA2 E GARCIA-PEDROSA ITY ATTORNEY Page 2 of 2 Maurice A. Ferre M A Y 0 R 83-1 a1 61 Section 1. An amount not to exceed $10,000 is hereby allocated from the Contingent Fund in support of a proposed study of double taxation within Dade County presently being considered by the City of Coral Gables. Section 2. The City Manager is hr.reby authorized to make expendi- tures of the said monies dependent upon the City's proportionate share of the said cost. PASSED AND ADOPTED this lothdayof February , 1983. ATTEST: �r C�7 ALPH G. ONGIE, CITY CLERK PREPARED AND APPROVED BY: ROBERT F. CLARK DEPUTY CITY ATTORNEY APPROVED AS TO FORM AND CORRECTNESS: SEg ARCIA-PEDROSA gITY ATTORNEY Page 2 of 2 Maurice A. Ferre M A Y 0 R 83--13.1 56 A TO Howard V. Gary City Manager FRO,,, �lar4kMVeiV� CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM Assistant to the City Manager for Intergovernmental Affairs/Cable DATE February 2, 1983 FILE SUBJEC' Double Taxation REFERENCES ENCLOSURES Resolution. Statute. It is recommended that the attached Resolution allocating an amount not to exceed $10,000 in support of the proposed study of double taxation in Dade County be presented to the City Commission for their consideration. Double taxation occurs when the County taxes City residents for ser- vices that are not available to the City. Section 125.01 (6) attached, of the Florida State Statutes, prohibits double taxation by the County. Originally, the State law related to the expenditure of ad valorem tax revenue. The law has since been amended to include all revenues received by the County which includes State and Federal revenue sharing, General Obligation and Revenue bonds, and other revenues received by the County. On September 27, 1979, the Miami City Commission passed Resolution 79-649 requesting Dade County to end double taxation relating to fire rescue services. At that time Dade County was including $6.5 million in the county -wide budget to provide 21 cities with free fire rescue services from the County. At that time Miami taxpayers represented approximately 18% of the county -wide tax roll, which meant that they were paying approximately $1.2 million to provide free fire rescue services to those 21 cities through their Dade County property taxes. No citizen in Miami could use the fire rescue services in those 21 cities. The result of the City Commission's Resolution was to urge Dade County to hold an election on September 9, 1980, to establish a Municipal Services Taxing Unit for those people who were receiving County fire rescue services. Those 21 cities were paying $800,000 in Dade County taxes. They are now paying at least the $6.5 million necessary to fund their own fire rescue services. Had this double taxation continued, Miami residents would have been paying in excess of $2 million per year in unnecessary Dade County taxes. 11 :01117 E- 031 E80"1 301330 S,830VNVW A110 53-151 4 t On January 11, 1983, the Coral Gables City Commission received a pro- posal from a representative of Planned Management Corporation to study double taxation in Dade County. This corporation has been successful in identifying double taxation in several areas of the State which include Tampa in Hillsboro County, Lakeland in Polk County, among others, and has been retained by 13 cities in Brevard County. While Miami was instrumental in resolving double taxation in Dade County relating to fire and rescue services, there is a perception that other areas of double taxation persist. There is a clear benefit to both the City of Miami and Dade County to once and for all resolve the issue relating to double taxation. If double taxation exists, the County should be allowed to correct that taxing inequity. If double taxation is found not to exist, then this issue should be finally laid to rest. Under the leadership of Mayor Bill Chapman of Coral Gables, cities in Dade County will be offered an opportunity to participate in funding the cost of this study and assist the consultant by providing local data that will be needed before a final report and recommendation is presented. The project would be broken down into at least two phases. The first phase would be a preliminary assessment which would identify the areas where double taxation may exist. The second phase would be the in- depth study which would require a detailed review of the Dade County funding sources and expenses. Phase one would cost approximately $7,500. Phase two is estimated to cost $22,000. The attached Resolution authorizes the City Manager to spend up to $10,000 for the Miami share in the cost of this double taxation study. The actual cost will be dependent upon what share the City of Miami would pay as a result of a fair cost distribution between those cities that wish to participate. CM/mmm Encls. 83-151 Ch. 125 COUNTY GOVERNMENT F.S. 19N1 CHAPTER 125 COUNTY GOVERNMENT PART I Ct1UNTY COMMISSIONERS; POWERS AND DUTIES (ss. 125.001.125.59) 125.01 Powers and duties.— (6)(a) The governing body of a municipality or municipalities by resolution, or the citizens of a mu- nicipality or county by petition of 10 percent of the qualified electors of such unit, may identify a service or program rendered specially for the benefit of the property, or residents in unincorporated areas and fi- nanced from countywide revenues and petition the board of county commissioners to develop an appro- priate mechanism to finance such activity for the en- suing fiscal year, which may be by taxes, special as- sessments, or service charges levied or imposed solely upon residents or property in the unincorporated area, by the establishment of a municipal service tax- ing or benefit unit pursuant to paragraph (q) of sub- section (1), or by remitting the identified cost of ser- vice paid from revenues required to be expended on a countywide basis to the municipality or municipali- ties, within 6 months of the adoption of the county budget, in the proportion that county ad valorem taxes collected within such municipality or munici- palities bears to the total amount of countywide ad valorem taxes collected by the county, or by any oth- er method prescribed by state law. (b) The board of county commissioners shall, within 90 days, file a response to such petition, which shall either reflect action to develop appropriate mechanisms or reject said petition and state findings of fact demonstrating that the service does not spe- cially benefit the property or residents of the unin- corporated areas. (7) No county revenues, except those derived spe• cifically from or on behalf of a municipal service tax- ing unit, special district. unincorporated area, service area, or program area, shall be used to fund any ser. vice or project provided by the county where no real and substantial benefit accrues to the property or residents within a municipality or municipalities. Histary.—s 1. ch 1682. 1672; a. t, ch. 30.79. 1877; RS b78; GS 769; a. 1, ch. 6842. 1915. RGS 1176. CGL 2163; a. 1, ch. 59,436, a. 1, ch. 69.265; te. 1. 2, 6. ch. 71 dm a. 2. ch 73.206. a 1, ch 73.272; a. A. ch. 74.160; a. 1. 2A. ch. 74.191; it. 1. ch. 75.63. a 1, ch. 77.33; s. 1, ch. 79.87; e. 1, ch. 80•607. cl —u 125.013. 169.03 Power to revenue bonds. a 166.215 Rentittana of funda. a 286.28 Liability insurance. 83--101