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HomeMy WebLinkAboutR-82-0850RESOLUTION NO. g 2- 8 5 0 A RESOLUTION OF INTENT RELATING TO THE USE OF FUNDS GENERATED BY THE SALES TAX AUTHOR- IZED UNDER THE ARTS AND RECREATION CENTERS ACT, SECTION 212.057, FLORIDA STATUTES. WHEREAS, during the 1982 regular and special legisla- tive sessions, the Sports, Arts and Recreation Centers Act, Section 212.057, Florida Statutes; and WHEREAS, said Act provides for the levy of a one percent (1%) sales tax for one year only for purposes specified in the legislation; and WHEREAS, the South Florida Sports Authority was created to provide a method for Dade and Broward Counties to join together in order to build a multi -use sports stadium on the Dade County/Broward County line; and [WHEREAS, said legislation also authorizes the most populous municipality in a county to levy the aforesaid tax by referendum in the event the county fails to provide for a referendum imposing said tax or if the county referendum fails to approve the tax measure; and WHEREAS, if a referendum is not held in Dade County on November 2, 1982 or if the electorate at said referendum fails to approve the aforesaid tax then the City of Miami must hold its own referendum prior to December 31, 1982; and WHEREAS, an election date of December 14, 1982 is tentatively scheduled for a referendum in the City in order to accomplish the objectives and purposes as set forth herein should the opportunity arise for the City to hold its own referendum; NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: Section 1. It shall be the policy of the City Commis- sion that if the sales tax provided for in Section 212.057, Florida Statutes, is not authorized by the voters of Dade County, Florida, on November 2, 1982, a referendum CITY COMMISSION MEETING OF SEP9 1982 82-850 1h A held on December 14, 1982 in the City of Miami to allow the imposition of the said sales tax within the City of Miami with the revenues therefrom to be used for the following purposes: a-(i) Refurbishing of the Orange Bowl Stadium to include installation of 55,000 chairback seats, addition of escalators and elevators for improved patron ingress and egress, improvement of public restrooms, improvement of concession facilities, acquisition of fee simple title to such land and closing of streets in the vicinity of the Stadium to allow off-street parking for 10,000 automobiles, construction of a pedestrain draw -bridge across the Miami River providing access to the Stadium area from the Hospital/Civic Center Metrorail Station; (ii) The revenues to be used for these purposes shall not exceed $35,000,000. b.(i) Construction of a coliseum in the downtown area to seat at least 18,000 with the first preferred site being the Miami Riverfront property adjacent to the City of Miami/University of Miami James L. Knight International Center and the second pre- ferred location being a site in the vicinity of Overtown-Government Center - Park West and not more than 2 blocks from a Metrorail Section or a Downtown People :Mover. Station; (ii) The revenues to be used for these purposes shall not exceed $30,000,000. c.(i) Construction of an outdoor amphitheater in the vicinity of the former bandshell which will serve as a memorial to the late Cesar Lamonica; (ii) The revenues for this purpose will only be avail- able if the said sales tax generates revenues in excess of $60,000,000. Section 2. The decision on the above proposed expendi- ture of revenues generated by the said sales tax will only be made after a public hearing on the above expenditures is duly held. PASSED AND ADOPTED this 9th day of September, 1982. ATTEST: ZAL���P�H.�ONGIE, CITY CLER -2- MAURICE A. FERRE M A Y 0 R 82-850 44 2 PREPARED AND APPROVED BY: &utr-lea" /. ROBERT F. CLARK DEPUTY CITY ATTORNEY APPROVED AS TO FORM AND CORRECTNESS: E R. GARCIA-PEDROS ITY ATTORNEY -3- 82-850 CITY OF MIAMI. FLORIDA i 1 lii INTER•OFFICAE MEMORANDUM i Howard V. Gary `- =ATE August 31, 1982 City Manager SLB.L" Preparation for One Cent (1t) City Sales Tax Election l4k4e �.Er!_E.EN-ES Assistant to the City Manager Municipal Sales Tax Special Election Intergovernmental Affairs E',ZLk2_LA-s Calendar House Bill 29H On June 29, 1982, the Governor approved Chapter 82-394 of the Laws of Florida (Exhibit A) that authorizes a one cent (lit) sales tax to be levied during 1983 to be used only for sports, arts, recreational centers and other facilities, as provided by law. The City Commission has requested that preparations be made to place this tax on the ballot for city voter approval in the event that the county -wide vote is not held or fails to carry on the November 2, 1982 general election. The following information is provided in order to schedule the events setting up a special City election for obtaining voter approval of a municipal one cent (10 sales tax for the purposes described on page 2 of this memorandum. The State law essentially provides that: 1. The tax must be levied by ordinance. 2. Voters must approve the tax. 3. County election must be held on November 2, 1982 (general election). 4. County vote must fail in order for the "most populous city" in the county to exercis ie is option to hold a municipal election for voter approval of a City one cent (It) sales tax. 5. City election must take place between November 3, 1982 and December 30, 1982. 6. Ballot statement must detail the facilities that are to be financed by the proceeds of the tax. 7. Ballot must show the number of months the tax will be collected (not t^ exceed 12 months). 8. Tax must be collected beginning on January 1, 1983, if approved. The law department can prepare the tax ordinance, however, certain information re- lating to the collection of the tax and the use of the funds should be developed as soon as possible to be used in preparation of the ordinance and ballot question. 82 -850 004 TO: Howard V. Gary page 2 DATE: August 31, 1982 FROM: Clark Merrill RE: Preparation for One Cent (U ) City Sales Tax Election Ordinance preparation should be completed by the end of September if an early election is anticipated. The deadline for the election advertisement to appear is 45 days prior to the election. The Election Schedule calendar attached as Exhibit 8 shows the parameters for holding a special election for voter approval of the one cent (1t) sales tax. The Dade County Supervisor of Elections advises that once the City calls for the special City election, the City must also provide approximately $5,000 for ballot cards, even if the election is not held. The Dade County Election Department has indicated that November 23, 1982 would be the earliest date a special City election could be held. Any date prior to that date would have to be discussed with the Elections Supervisor. Assuming the traditional Tuesday is used for the election, the best available dates would appear to be: November 23, November 30, December 7 or December 14, 1982. The last date available for the election is Thursday, December 30, 1982. This date, however, would leave insufficient time to provide notice to begin the collection of the tax and would cause a reduction in the first and second month's revenues. The State has estimated that $61.5 Million could be collected within Miami from a one cent (1t) sales tax collected for a period of 12 months. The exact uses of the funds as provided in the State law are as follows: ..."To acquire, construct, expand, enlarge, remodel, repair, or improve one or more publicly owned, separate or combined, convention centers, sports stadiums, sports arenas, coliseums, auditoriums, exhibition halls, community centers, recreation centers or centers for the per- forming arts or for the construction or alteration of adjacent roads necessary to provide adequate access thereto." The law specifically prohibits the use of these tax funds for operational expenses. Sales tax funds to be used for these projects include all interest earned as a re- sult of investing such funds. The proximity between the approval of the City tax by the voters and the January 1, 1983 required date to initiate collection of the tax is very close. The earlier the election the more time we will have to require conformance in the collection of the tFIx. I am informed that the first monthly collection report from the State may not be received by the City for 2 or 3 months. Special attention to this phase of the ---- project will be needed should the tax be approved in Miami. 82 -R50 TO: Howard V. Gary FROM: Clark Merrill page 3 DATE: August 31, 1982 RE: Preparation for One Cent (10 City Sales Tax Election One provision of the law would require the City to hold its special tax election on November 2, 1982, provided that the County, by resolution, stated prior to September 15, 1982 that they did not intend to hold such an election. In that event, the dates for the biding of a Miami election would be moved ahead con- siderably and the timetable for placing the issue on the November 2, 1982 ballot would require that an advertisement be placed on September 18, 1982, with the passage of the ordinance preceding that date. CM/ah 82-850 00 LNROLLED ENROLLED 1982 Legislature 118 29-11. let Engroseed 1982 Legislature kie 29-11, lsC fingrossed imposition of the tax; providing severabrlity; An oct relating to tax on sales, use and other providing an e[tective date. 1� 1 tiabsactione; amending a. 212.057(1), (2). (3). 2 2 Be it Enacted by the Legislature of the State of Florida: (4) and (7), Florida Statutes, and adding 3 3 sub�eetions (8) and (9) thereto, relating to • 1 4 Section 1. Subsections M. (2), (3), (4). and (7) of discretionary additional tax for sports, arts 5 S section 212.057, Florida Statutes, as crested by chapter 82- and recreation centers; specifying e 6 231, Laws of Florida, are amended, and subsections (8► and (9) applicability to purchases made in 7 jurisdictions not levying such a tax under 7 are added to said section, to read: B B 212.057 Discretionary taxi use at proceeds; certain circumstances; providing method of y taxing certain services billed on a monthly 9 administration, collection and disbursement.-- 10 10 (1)(a) Subject to the provisions of this section, the cycle; providing for refund of additional tax 11 11 governing authority In each county 1e authorised to levy, for paid by certain contractors; providing 12 12 the period January 1, 1981, through December 31, 1983, or any penalties; specifying that use of the proceeds � 13 13 portion thereof, a discretionary additional 1 percent tax on 14 of the tax Includes interest accrued theretc; l� all transactions occurring in the county which are subject tO specifying additional centers for which 15 1S the state tax imposed on sales, use, rentals, admissions and proceeds may be useds revising provisions 16 I16 other transactions as provided In this chapter. relating to the referendum at which the tax 17 17 (b) For the purpose of this section, a transaction suet be approved; requfrinq • ballot statement 18 18 subject to the tax authorized In this section shell be deemed as pact of the tax ordinance end modifying the 19 ballot question; revising the date by which a 19 to have occurred !n such county wheni :0 20 1. The dealer vendee 1s located in such county and county may declare Its Intent not to levy the 21 21 tax; authorizing levy of the tax by the most delivery occurs in such_count ; 22 22 2. The event, for which an admission is charged. Is populous municipality It levy by the county is 21 not approved; providing for payment of costs of 23 located in such county; 24 2 3. The consumer of utilltyr of communication or wired • admI nlatration; providing for reports on 25 ' 25 teleyision services 1s located In such county; expense• ley the Department of Revenue; 26 26 The of tan1lble personal propert)L►n�(wrted providing for disposition of tax collected 27 4. user 27 into such countofor use, eoneumptlon, dletrlhutiun or Morays otter • specified date; requiring governing 29 28 to be used or consumed in s'uCh coun[j' 1� located in Much authorities levying the tax to notify the 29 - - _ county `p►ovldeJ ` hovevec� thrt It a11�11_be piaeumed [hat ' Jepartmeut; providing applicable brackets for 30 3n 2 ' r" >e to 0.4 00 1 GR c 2 3 4 5 6 7 e 9 10 11 12 13 24!, is 16 17 Is 19 20 21 22 23 24' 25 26 I, 271 28 29 30 31 tangible personal property used outside such county for 6 months or I.g9er bfore being imported ilito such counCY Mae -- e— 1 not �rchas•d for use In such county_The.provisions of this paragraph s'all not apply An react to the use or consumption - 3 of tangible personal property_foc use or consu_mptton, upon 4 which a lik, tax equal to r greater than the amount Imposed -- o S by th!s iection has been lawfully imposed and paid outside 6 Such colvnty The purchaser of tangible personal property from 7 an ere of state vender to located In eaeh eennty; s S. The real property which is leased or rented is 9 located in such county; or I0 6. The delivery lesser of tangible personal property 11 1s to a location located In such county; however, the — 12 ptov!clons of this paragraph shall not apply In respect to the 13 use or consumption of tangible persona_I_Rroperty upon which a 14 like tax equal to or greater then the amount Imposed by this _ ]Si section has been lawfully imposed and paid outside such -- — 16 county. • 17 (c) For the purpose of this section, all taxable 18 roneactions occurring during the period for which any tax t -- - -- 19 levied petrsliant to this section is In effect shalt be sublet[ 20 to sold tax, except utility, coelmunleations or wired 21 television services which are billed on a regular, monthly — -- ------ 22 cycle, in ca the_se of utility, comminlcatlons or wired - — — _ 23 television services billed for a ,ycle endir9 on or after the 24 effective date of any tax levied pursuant to this section, the — -- - 25 entire amount of the bill for utility. communications or wired - —' - 26 television_ services shall be subject to the tax authorised In - - 27 this section. in the case of utility_c c_om:mmications or wired - - 28 television services billed for a cycle ending after the Iest - — - 29 dap the_tax buthorized In this section Is 1n effect, the 30 3 31 COMUG : Mnrds In etrtlek threwvjh type are deletions from existing law; weds underlined ate eddittons. COOING[ r«I� N ���� �d IrN ter• I�bd�w� IrN �o1ay b�; �«b rw{��Iic�.{ «� �J1UI•+�. entire amount of the bill for utillty or wired television services shall not be subact to the tax authorized in thii section. Charges for comlaunications services which are subject to the state tax !!posed pursuant to tilts chapter which are billed to a location in a county_levying the t:x authorised In this section shall be subject to the tax authorized by this section (d) in the case of written contracts which are 31.9_ed prior to the effective date of any tax authorized b y_"ij section for the construction of improvements to real propert or for remodeling of existing structures, the contractor responsible for the performance of said contract shall pay shy additional tax levied pursuant to this section. However, sold contractor may apply for one refund of any such additional tax paid on materials necessary for the completion of Ouch contract Any spplication for refund shalt be made no later then December 31. 1984. The application for this refund shall be In the planner approved by the department by rule. A complete application eh,all Include proof of the written contract and of payment of the additional tax paid pursuant to an ordinance authorized by this section. The aopllcatlon shall contain a sworn statements e_lgned by the applicant or Its representative, attesting to the validity of the appllcation. The dtartment shall, within 30 days -of approval of s complete application. certify to the_comptroller information necessary for issuance of a refund to the applicant of sold additional tax. ?he comrtrolier shall pay any refund s from funds to the credit of the countyln #!Itch said tax was paid in the trust fund estabtishrd_pursuant to aubsection (t)• Any_person who fral�dulently obtains or attempts to obtain a refund pursuant to this para.3tayh_Shell , 4 U I CODING: Words In elreek lAeswgh type are deletions from existing law; words under heed are additions. COOING: M«b Iw Mw.► 16"1" 1Yp «• J�Idbw• (•o olNir� b. ; 1� In addittin to being liable for repayment of any c-fvnd ftsudtilrn:ly obtained plus a mandatory penalty of 100 percent of re'und` beoulltrof a misdemeanor of the second 2 -the - - 2 degree�rtninhable as Qrovfded in s. 77S.082, e_ 7'S.083, or 3 3 a. 77S.001. 4 4 (2)1a) The proceeds of the tax authorized in this 5 5 section, and any interest accrued thereto, shall be expended 6 6 within the county, or in the case of a negotiated joint county 7 7 agreement, within another county, to acquire, construct, ft � EI extend, enlarge, remodel, repair, or Improve one or more 9 q publicly owned, separate or combined, convention centers, 10 10 sports stadiums, sports arenas, coliseums, auditoriums, 31 11 exhibition halls, community centers. recreation centers, or 12 12 Centers for the performing arts, or for the construction or 13 13 alteration of adjacent roads necessary to provide adequate 14 14 access thereto. Neither the 6wek proceeds nor any interest 1S 115 accrued thereto shall net be used for operational exrenees of 16 _ -- 16 any facility described herein or for the operation of any 17 17 sports authority created pursuant to chapter eO-450. Lows of Is 1s Florida. The governing body of the county sty, by joint 19 19 agreement with one or more of the municipalities located 20 20 therein, provide for the purposes specified in thin paragraph 21 21 and for the distribution of the proceeds of the tax and any 22 22 Interest accrued thereto, within both the incorporated and 23 23 unincorporated areas of the county. 24 24 (h) Any county defined in a. 125.011 which levies the 2S 25 tax authorized by this section must authorize a portion of the 26 2f proceeds raised from such tax, end any intereat accrued 27 21 thereto, for the purpose of constructing a convention, -- • 28 2f coliseum, and exhibitlon.center in the most populous city 29 2` within that county, which authorization ahall be accomplished 30 3( S 31 31 COMM. Words in streek threNgh type are delettotts from existing law; words underlined are additions. Cool"G, ww,1s Iw •%—h <L,ww91i trp ow IwIw1rM\ Lw+ wwithw! tw-; walit,. prior to or simultaneously with the authorization for any other sports complex suthorized by paragraph (a). Any pledge of proceeds ■nd interen_ accrued thereto for projects authorized by this section shall be pledged by contract or otherwise to an authority authorized by law for creation by the county. (3)(a) The levy of such additional tax shall be implemented by ordinance of the county governing authority, only if subsequently approved by a majority vote of those Qualified electors of the county voting in a referendum to be held in conjunction II with the 1982 general election. nY referendum called pursuant to this section shell be advertised as provided in e. 100.342. (b) A statement conforming to the requirements of P. 101 161 detailing the facilities that are to be financed as authorized by this section and Setting -Out -the period during which the tax authorized into Section ie to be levied. She following gdeetion shall be placed on the ballot by the governing authority of any county which enacts an ordinance calling for a referend"m on the levy of said the tax_ owtheri<sed In this seelienr Immedtately following Said statement,_ thS_governln4 authority of any count .Karosing to levy the tax authorized by this section shall E18ce the following question on the ballot after replaCing the blank space in a id_guestton with the epprocriate number of months during which said tax shall be levied: Do you favor ftnarci� Sports. mete end_Recreetion Cenerr� with a 1-cent_eala`_tax fr`.__"'�^-t~.-9^lv? - 7ea--Evr ttnancSrg SLorte,_ Arte�sttd Recreation r silt ere. 6 i COOIN(',e Honk to n!e'eeel eheeegb type are drlet►ons ■-» rttattng law; rert4s unJ_rrlfrted sue adrfrtions. CDD'MG1 Rub iw W+wY r�'•� �/}w �w Jdwtiw,.w it wuwtiM br wnl� �w�..6w,.� ww wiLMwww. l 2 3 4 S 6 7 8 9 10 11 12 13 14 is I6 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 - No --Against financlfig Sports,Arts and Recreation Centers_ ^_ FOR the tett to flnanee Sparta; Arts and 2 Peereetien 6•ntere. 3 AGAINST the tax to finenee Sperte; Arta and 4 Peerentien Genters, 5 (c)l. If, prior to September 15 Aeteber 1, 2902. any 6 county expressly declares by ordinance or resolution its 7 Intent not to levy the tax authorized by this section, the 8 most populous municipality In the county may exercise within I 9 Its municipal boundaries the authority to levy the tax 1 10 ptovided in this section. Such levy shall be Implemented by 11 ordinance of the municipal governing authority, only if 12 etlbsequetttly approved by 4 majority vote of those qualified 13 electors of the municipality voting in a referendum to be held 14 In conjunction with the 1982 general election, In which the 15 statement and question required by In paragraph (b) are Is 161 placed on the ballot. 17 2. If by the 1982 general election a county has not 18 exercised Its authority to levy the tax authorized by this 19 section, or if a county ordinance propoeinq to Ievy the tax is 20 not sp rroyed In the referendum required parsuant to paragraph 21 ja)a tits most populous municipality in the county may exercise 22 within its municipal boundaries the authority to levy the tax 23 authorized by this section. Such levy shall be implemented by 24 ordinance of the munlclpal governing suthority, only If 25 subsequently approved by a majority vote of those qualified 26 electors of the municipality voting in a referendum, called by 27 the municipal governing body, to be held prior to December 31, 28 2982, In which the statement and question ceTji red by in 29 parayraph (b) are Is placed on the ballot. 30 7 31 CODING: words In strwek through type are deletions from existing law; wotds underlined are additions. C00194G. W-66 b .r.A i...JjL 1rN.1. Jslat... 1..�..1.11.r Nam; ­J. rn�i!�tl••• •JJcU...- 3. For purposes of levy of the tax by a municipality, as used in subsection (1)(b}, *county* shall be construed to mean "municipality.' The proceeds of such levy by a municipality` and any interest accrued thereto, shall be expended within the municipality for the purposes provided In subsection (2)(a). All other provisions and requirements of this section, except titose of subsection (2)(b), shall apply to a levy of the tax by a municipality. (4) The department shall administer, collect, and enforce the tax authorized under this section pursuant to the same procedures used in the administration, collection and enforcement of the tax otherwise imposed under the provisions i of this chapter, except as herein provided. The provisions of this chapter regarding interest and penalties on delinquent taxes shall apply to the tax authorized by this section. For the purposes of this section the *proceeds' of the to authorized in this section shall be construed to mean all funds collected and received by the department pursuant to said section, including any interest and Penaltles on delinquent taxes. Notwithstanding the provisions of s. 212.20. the proceeds reeeipte of the additional` discretionary I -percent any tax levied under this section` legs the costs of administration,_ shall be transferred to a "Sports. Arts, and Recreation Centers Tax Trust Fund,' which fund to hereby created in the State Treasury for distribution as herein provided to the county or municipality In which the tax wee collected. However, the amount deducted for the costs of administration shall not exceed a total of 11.5 million for all counties and munctpalitles levylna the tax authorized In I this section. The amount deducted far the costs of administration shall be tined only_for those co_yts which are ( CODING: words in atruek threxgh type are deletions from existing law; wordy underlined are additions. 000111G0/wJ. I. *& .A d.911 type ..• J91011". solely anl. directly attributablt toAll! tax tgh2rized 1n this section_ ?he•tota! coat of adminietrstion st+a21 be prorated I 1 _ awolt9_tix coiu�tlea and n+unlclpalftlee levying the tax 2 2 authorized in thie,jection on the baafs of the amount 3 3 collected in a particulat county or munitSpalfty [rom said tax 4 4 to the total amount collected In all counties and 5 5 tnlnicipallties from Bald tax. to later than I!erch 1, 1984, 6 6 7 the dee•rtment shall submit a w[ltten rrt to the President 7 of the Senate the Speaker o[ the Nousa of depraaentstivas and 9 O the govetning.authorftyof each county or munitlpol!_y levying 9 9 th_e tax authorized herein which detests Ghe expenses and 10 10 'T^ awauntD dedntttd for the costs of admtnlstratien for each 11 11 county_fnd munie/pallty evyfnq the tax .lepartment shall 12 12 retain any penailf se eeileeted on the !ex seeker}sad by this 11 13 seetient and ooeh amounts eve hereby aprrepristed far the 14 14 eente of admin4eter4n9 this eeotlen. Prior to January 1, 35. 15 1985. each county or municipality governing authority levying 16 16 the tax authorized by this section shell certify to the 17 17 " department that it has entered into a contract for the is 18 purposes enumerated In subsection (2), and shall Include 19 19 therewith a schedule of disbursements required to satisfy such 20 20 contract. The department *hall disburse such ft;nds in 21 21 accordance with such schedule but not more frequently than 22 22 monthly. Any [undo on deposit In the teust fund created 21 23 pursuant to this section shall be invested pursuant to general 24 24 law. The proceeds of env tax leyled unde_r_t hf� eect!on, 21 25 together vtth_!ppjtcabje interest and peneltfeaL Which are 21 26 collected after December 31L98_4`shall be trgnefer-td to the 2 27 • generrl_Im.d o[_the count or muntcipaitty levyfnq to tax 2 28 co outhpitZed _lam this section. 2 29 3 t 30 I 9 3 �%✓ 31 cODlwx Words to etrseh through type are deletions from existing i+r,t law: words and rained are addition't. CODING: W.A. 1..—.4 d.«!► err.... d.i•N.•. b.m •.Lr{q !• ....d..,x.,ns.2,,..; ha.... (71(a} In counties oK_ muuIc1 alittea uhiah_have efeent tax authorf2a_d adopted the additionalitly_ tiscreanar1-,!(�___�--- 1. this •action`the tot lotf-1L9 brscheta shall be -applicable to all taxable transactions which would have otherwise been 5- accent taxable transactions: 1. On single enlea of leas than 10 centa�no tax eLali be added. 2. On single Bales In amount• from 10 canto to 16 tents both inclusive I cent -boil be added for taxes. 3. On •ales In ammu+is from 17 crpta to 33 cents. both inclusive 2 cents shall be added for taxes. 4. on sale* in amounts from 34 cents to 50 cents boll. inclusive 3 cents shalt be added for taxes. 5. On aalee in amounts from 51 cent• to 66 cents bOtii inclusive�4 cent_• _•hail be added for texas_ Ison sale, in amounts from 67 cents to 83 cents, both inclusive, 5 cents shall be added for taxes. 7. On sales In amounts --from cents to_e�l both Inclusive 6 cents ±h_&_tl_be added for taxes. 9. On sales in amounts mare she+>z 6-percent shall be__Charged upon each dollar of price plus -the ahnv_e bracket charges upon nnv fractional part of a dollar_ 1b, Any tax levied pursuant to this eet4en shell be e in addition to any sex impeetd by -thee prevtaiane Of the ehapter; er by the provisions of e. 125.0104 almtl_be In addltton to the tax levled_pur suant to thSa section. 8 The ova rnt11 apthorlty of any caunty_ar 9-_...._ __ municipety_levyin lig_the tax wuthor2 zed_by this eett>..on shall t11e_depertment xlthln 10 die_ of tit.", ,ov.1 of the noKS[y_ ordinance levyingaaId tax in the referenda+m iequired,purenent 10 , COOING: Words In sterile the aegh type are detettous from exlstlnq law: vords underlined art additions. cooluct W.A. +w .r..,.4 rR..•a4 •rr• ••• d.l.u.w• Iraw c •{.time i.+:.•r�. arwiyliw�4 ..e .db11•w.. to_subseetfan (J and of the time Period durtnq which the tex shall be lc vied. 1 i° 1_ T[ anY Prov1&lon of tuts section or the 2 t'cat,on thereo[ to &nty &&neon or circumstance Is held 1 4 5 6 7 8 9 10 11 12 11 14 15' 16 17 18 19 20 21 22 21 24 25 2f 21 2( 21 inval� id,it le the legislative is that the invalidity at ail it t_a'fect other Prostone of aPLllcatton of the section which can be gfv_en effect without the invalld nLtov_!ston or a Pltcation, and to this end the Provision- of 1t 8 se_ctton are declared severable. �— Section 2. This act &hall talc& effect upon becoming a law. it CODiWG: Words in strNeN thteeglt type ate deletions from exists I..; words underttned are addition.. GapNG: M.,J• 1. •«••L d...�L ryM •n Jd•n.•• Ir.+. •sipiq 1•.; .•.J• Y�gli�r ju• dNnl•wa. Exhibit 8 MUNICIPAL SALES TAX SPECIAL ELECTION SCHEDULE 198 2 (Optional only if � county -wide tax election fails on Nov.2 19c2 Y , SEPTEMBER SUN MON TUE WED THU FRI SAT O Scheduled City Commission Meetings as of 1 2 3 4 August 31, 1982 _= 5 6 7 8 10 11 Advertisement for a special City election is 12 13 14 15 16 17 18 required at least 45 days prior to the election 19 20 21 22 ® 24 25 i.e.: 26 27 28 29 30 Commission Advertisement Tuesday Decision by* Deadline Election Sept. 23 ------ Oct. 9 ------ Nov.'23 O C T O B E R ------ Oct. 16 ------ Nov. 30 SUN MON TUE WED THU FRI SAT Oct. 14 ------ Oct. 23 ------ Dec. 7 Oct. 30 Dec. 14 2 Oct. 28 ------ Nov. 6 ------ Dec. 21 — 3 4 5 6 7 8 9 Nov. 11 ------ Nov. 13 ------ Dec. 28 10 1112 13 ® 15 16 It ------ Nov. 15 Dec. 30(Thurs. 17 19 20 21 22 23 ❑ October 11--Columbus Day Holiday 24M 25 26 27 ® 29 30 NOVEMBER SUN MON T E WED THU FRI SAT ©November 2, 1982 - General Election 1 3 5 6 Note: Dates between November 23 and December 30.19F? 7 8 9 10 11 12 13 (excluding Fri ays, Saturdays, un ays, 14 15 16 17 1 19 20 hol i days and the days preceding a holiday) 21 22 23 24 26 27 are available fora special City election. [] November 11--Veteran's Day Holiday 28 29 30 November 25, 26--Thanksgiving Holidays DECEMBER SUN MON TUE WED THU FRI SAT _],,, 9 3 4 5 6 7 8 10 11 12 14 15- 17 180 December 24, 25--Christmas Holidays 19 21 2 2 2 4 25 December 31--New Year's Day Holiday 26 27 28 29 30 JANUARY 1, 1983-Begin tax collection if - - approved by City voters. Prepared by: *Commission decision to call election by resolution, Clark Merrill ordinance must be adopted prior to that date. to the City Manager Note: Fridays are excluded due to the Jewish - Intergovernmental Affairs Sabbath beginning prior to the closing of Aug,ist 31; 1922 election polling places. _ 82 - 8 5 0 A T Howard V. Gary City Manager September 2, 1982 Supplemental Material Relating to the One Cent (k) Sales Tax for Sports, Arts and Recreation Centers etc. ark �fe i1T Assistant to the City Manager (1) Interoovernmental Affairs In my memorandum of August 31, 1982 I showed a projected revenue to the City of Miami of $61.5 million from the one cent (1�) sales tax that could be authorized subject to the approval of the voters in the event the county sales tax referendum on the November 2, 1982 general election ballot fails. This information was pro- vided to the City by Dr. James Zingale, Director of the Division of Economic and Demographic Research of the Florida Legislature's Joint Legislative Management Committee. I am attaching a copy of the letter sent to the Honorable Harold J. Dyer on August 2, 1982 from Dr. Zingale, setting out the amount of revenue that has been estimated to be available in Dade County and Broward County from the implementa- tion of the one cent (1t) sales tax for sports, arts and recreation centers. The Miami estimate is included on the listing for the Dade County distribution. This item is on the September 9, 1982 agenda for Commission discussion. CM/ah 82 -850 0 ''f. D. CHiLDERS President A T'HF: F'LOHII1A LE:GtFLATt'RE: JOINT LEGISLATIVE biANAGEMENT C011i'v1ITTEE THOSt.kS 1. tt'AUF: [1I, E\F:CL't'ivF UIBF.CTOR of F t DIVISION OF ECONO`.IIC AND DEMOGRAPHIC RESEARCH Senator John A. Hill, Chairman Representative Lawrence F. Shackelford, Vice -Chairman Senator Mattox S. Bair Senator Thomas J. Tobias :en Representative Peter \I. Dunbar Representative H. Lee Moffitt Hon. Harold J. Dyer Representative, District 93 24202 Hollywood Boulevard HollYwood, Florida 33020 Dear Representative Dyer: RALPH H. HABEN, JR. Speaker of/o— 1a'1, �tn�lfl� DR. JA`.iES A. ?.ItiGALE, DIRECTOR 118 Holland Bldg. Tallahassee, Florida 32301 Telephone (904) 487-1402 August 2, 1922 H rn cN "U ,c> C7 fV "SM (Ti I� �N w r At your request, I have estimated the impact of the Sports, Arts and Recreation Centers Fact 6th cent tax as follo4:s: Dade County. . . . . . . .$134.03 million Broward County . . . . . . 85.19 million These estimates are for the period January 1 through December 31, 1933, the period covered by the la::. These estimates are based on the Revenue Estimating Conference forecast for the county, and the attached city forecasts are derived from the cities' historical shares of these county receipts. Several cautionary notes need to be struck concerning the use of city or county forecast:;: (i) It is expected, notwithstanding provisions of the law to the contrary, that enforcement of the use tax provisions which cover purchases made outside of the city/county to avoid the extra tar: will be difficult. The more isolated the incidence of the extra penny tax, the more likely will that tax be avoided by a changing pattern of purcha-ses. (ii) The city shares are based on Department of Revenue data which is not subject to extensive error checking. It is possible that recent changes in business locations may slightly affect the data. 82-85U ' Hon. Harold J. Dyer August 2, 1982 Page two We would advise you to adjust these forecasts by a few percent accordingly. Sincerely, ,)'Dr. Jame�. (Zingale Directo /lc Attachments m I I DADE COUNTY DISTRIBUTION Citv $ Millions Coral Gables $ 5.10 Florida City .19 Hialeah 8.98 Homestead 1.52 Miami 61.52 Miami Beach 5.67 Miami Shores .13 Miami Sprinqs 0.74 North Miami 3.73 North Miami Beach 5.01 Opa Locka 1.35 South Miami .94 Bal Harbour 1.09 Bay Harbour Islands .27 Biscayne Park N/A El Portal N/A Golden Beach N/A Ilialeach Gardens .58 Islandia N/A Indian Creel; Vil.lzge N/A Medley N/A North Bay Village .19 Pennsuco N/A Sur L-side .28 Sweetwater .05 - Virginia Gardens .3.1 West Miami .07 Unincorporated* 36.56 Dade County Total (CY1983) $134.06 million * - includes accounts classified as "Metro Dade", forecasted to be $0.79 million. NA - too small to estimate impact meaningfully. 82-850 x C BROiARD COUi3TY DISTRIBUTION Citv $ Millions Dan is $ 1.21 Deerfield Beach 2.08 Ft. Lauderdale 30.06 Hallandale 1.96 Hollywood 10.10 Oakland Park 1.74 Cooper City .11 Pomoano Beach 9.80 Davie • 75 Hillsboro Beach .03 Lauderdale -by -the -sea •32 Lighthouse Point .58 Margate 1.05 Miramar .53 Pembroke Pines .63 Plantation 4.07 Wilton Manors • 29 Lauderhill 1.99 Lauderdale Lakes 1.32 Sunrise .83 Sea Ranch Lakes .02 Coral Sorings .86 Tamarac* 1.55 Pembroke Park .10 Coconut Creek .01 Hacienda Village .03 North Lauderdale* .10 Lazy Lake N/A Parkland N/A Unincoroorated 13.07 Broward County Total (CY1983) $85.19 million * - city estimate` considered unreliable due to instability of data. NA - too small. to estimate impact meaningfully. 82-850 E