HomeMy WebLinkAboutO-12814City of Miami
Legislation
Ordinance: 12814
City Hall
3500 Pan American
Drive
Miami, FL 33133
www.miamigov.com
File Number: 06-01033 Final Action Date: 6/22/2006
(4/STHS VOTE)
AN EMERGENCY ORDINANCE OF THE MIAMI CITY COMMISSION AMENDING
CHAPTER 56/ARTICLE V OF THE CODE OF THE CITY OF MIAMI, FLORIDA, AS
AMENDED, ENTITLED "TAXATION/AD VALOREM TAX EXEMPTION FOR
ENTERPRISE ZONE BUSINESSES," BY DELETING THE REFERENCE TO THE
CITY OF MIAMI'S ECONOMIC DEVELOPMENT FINANCE AUTHORITY AND
REPLACING IT WITH THE DEPARTMENT OF ECONOMIC DEVELOPMENT; MORE
PARTICULARLY BY AMENDING SECTIONS 56-111, 56-114, 56-116, 56-117, 56-119
AND 56-120; CONTAINING A REPEALER PROVISION, A SEVERABILITY CLAUSE,
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City of Miami's ("City's") Economic Development Finance Authority has been
abolished; and
WHEREAS, the City's Department of Economic Development can assume the responsibilities of
the Economic Development Finance Authority under Chapter 56/Article V of the Code of the City of
Miami, Florida, as amended ("City Code");
NOW, THEREFORE, BE IT ORDAINED BY THE COMMISSION OF THE CITY OF MIAMI,
FLORIDA:
Section 1. The recitals and findings contained in the Preamble to this Ordinance are adopted by
reference and incorporated as if fully set forth in this Section.
Section 2. Chapter 56/Article V of the City Code, entitled "Taxation/Ad Valorem Tax Exemption For
Enterprise Zone Businesses," is amended in the following particulars:{1}
"Chapter 56
TAXATION
ARTICLE V. AD VALOREM TAX EXEMPTION FOR ENTERPRISE ZONE BUSINESSES
Sec. 56-111. Definitions.
For the purposes of this article, the following terms are defined as follows:
City of Miami
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'Authority" shall mean the city economic development finance authority.
"City" shall mean the City of Miami, Florida.
"City Manager" shall mean the City Manager of the City.
"Department" shall mean the department of real estate and economic development of the city, or its
successor, or such other department as may be designated by the city commission for this purpose.
"Enterprise zone" shall mean the area located in the city which has been either designated as an
enterprise zone pursuant to F.S. § 290.005, and approved by the secretary of commerce pursuant to
F.S. § 290.0065, or has been authorized to be an enterprise zone pursuant to §290.0065, Florida
Statutes, and approved by the secretary of commerce pursuant to F.S. § 290.0065. The area
comprising enterprise zones, as defined herein, is depicted on the map, as may be amended from
time to time, maintained in the city clerk's office.
"Expanding business" shall mean any business, located in an enterprise zone, that increases
operations on a site co -located with a commercial or industrial operation owned by the same business
and which creates, within the city, the number of new jobs required in section 56-113 to employ
full-time employees at such location.
"New business" shall mean any business located in an enterprise zone, that begins operations on a
site clearly separate from any other commercial or industrial operation owned by the same business
and which creates, within the city, the number of new jobs required under section 56-113, to employ
additional full-time employees at such location.
Sec. 56-114. Application procedures.
(a) Any person, firm, or corporation which desires an economic ad valorem tax exemption shall, in
the year the exemption is desired to take effect, file a completed and written application on a form
prescribed by the Department, on or before March 1st of the year in which the new or additional real
or tangible personal property is first subject to ad valorem assessment. The application shall be filed
with the dDepartment, and include the following:
(1) The name and location of the new business or expanding business;
(2) A description of the improvements to real property for which an exemption is being requested,
the cost of such improvements, and the date or proposed date of commencement and completion of
construction of such improvements;
(3) A description of the tangible personal property for which an exemption is requested, the cost of
such property, and the date when such property was or is to be purchased;
(4) A description of the new business or expanding business (including square footage) and the
estimated number of full-time jobs created or to be created at the property;
(5) A copy of the conceptual building plans, if available;
(6) A copy of the building permit, if available;
(7) Number of residential units, if applicable;
(8) Proof, to the satisfaction of the city commission, if required, that the application is for a new
business or an expanding business, as defined in this article, and that the applicant satisfies all
eligibility requirements;
(9) Other information deemed necessary by the department; and
(10) A reasonable non-refundable processing fee to be established, and applied uniformly.
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(b) The dDepartment shall deliver a copy of the application to the county property appraiser.
(c) No action shall be taken by either the authority Department, the City Manager, or city commission
until the report from the county property appraiser is received.
(d) Potential new businesses and expanding businesses may request the exemption in advance of
being placed on the tax roll.
Sec. 56-116. Recommendation for approval or denial.
All applications received by the department shall be reviewed by the Department which shall transmit
its findings to the City Manager, who submitted to the city economic development finance authority,
who shall either recommend approval to the city commission or decline to recommend approval.
Sec. 56-117. Appeal process.
In the event the city economic development finance authority City Manager declines to recommend
approval of an application to the city commission, the applicant shall have the option to appeal the
authority's City Manager's recommendation directly to the city commission.
Notice to appeal must be presented to the CGity na-Manager no later than 30 days from the date
applicant was notified of denial by the dDepartment. Copies of the original application and notice of
denial must accompany appeal. Appeal must offer compelling reasons why the city commission
should consider the application for approval.
*
Sec. 56-119. Renewal provision.
The dDepartment shall renew the term of the exemptions granted pursuant to this article, each year,
for a maximum period of ten years, upon application by the taxpayer or the person or entity legally or
contractually responsible for the payment of the ad valorem tax on the property, filed on or before
March 1 of the year for which renewal is sought. Applications for renewal shall be accompanied by
such documentation as may be reasonably required by the dDepartment to demonstrate that the
applicant continues to satisfy all eligibility requirements for which the exemption was originally
granted. Failure to file a renewal application with the county property appraiser and the dDepartment
by March 1 of any year shall constitute a waiver of the exemption for that year. An exemption shall
not be prolonged or extended by virtue of any sale of the business receiving the exemption.
Sec. 56-120. Waiver of job requirement eligibility criterion.
The city commission, upon the recommendation of the City Manager economic development finance
authority, may upon approval by no less than a four -fifths majority vote, waive the job creation
requirement described in subsection 56-113(a).
*11
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Section 3. All ordinances or parts of ordinances insofar as they are inconsistent or in conflict with
the provisions of this Ordinance are repealed.
Section 4. If any section, part of section, paragraph, clause, phrase or word of this Ordinance is
declared invalid, the remaining provisions of this Ordinance shall not be affected.
Section 5. This Ordinance is declared to be an emergency measure on the grounds of urgent
public need for the preservation of peace, health, safety, and property of the City of Miami, and upon
the further grounds of the necessity to make the required and necessary payments to its employees
and officers, payment of its debts, necessary and required purchases of goods and supplies, and to
generally carry on the functions and duties of municipal affairs.
Section 6. The requirements of reading this Ordinance on two separate days is dispensed with by
an affirmative vote of not less than four -fifths of the members of the Commission.
Section 7. This Ordinance shall become effective immediately upon its adoption and signature of
the Mayor.{2}
Footnotes:
{1} Words and/or figures stricken through shall be deleted. Underscored words and/or figures shall be
added. The remaining provisions are now in effect and remain unchanged. Asterisks indicate omitted
and unchanged material.
{2} If the Mayor does not sign this Ordinance, it shall become effective at the end of ten calendar
days from the date it was passed and adopted. If the Mayor vetoes this Ordinance, it shall become
effective immediately upon override of the veto by the City Commission.
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