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File ID: #18778
Resolution
Sponsored by: Commissioner Ralph Rosado
A RESOLUTION OF THE MIAMI CITY COMMISSION AUTHORIZING AND
DIRECTING THE CITY MANAGER TO WORK WITH AND SUPPORT THE MIAMI-
DADE COUNTY TAX COLLECTOR TO ENSURE THAT ALL APPLICABLE FEDERAL,
STATE, AND LOCAL LAWS GOVERNING BUSINESS TAX RECEIPTS AND
RELATED COMPLIANCE REQUIREMENTS ARE PROPERLY FOLLOWED AND
ENFORCED; AND PROVIDING FOR AN EFFECTIVE DATE.
City of Miami
Legislation
Resolution
Enactment Number: R-26-0051
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
File Number: 18778 Final Action Date:1/22/2026
A RESOLUTION OF THE MIAMI CITY COMMISSION AUTHORIZING AND
DIRECTING THE CITY MANAGER TO WORK WITH AND SUPPORT THE MIAMI-
DADE COUNTY TAX COLLECTOR TO ENSURE THAT ALL APPLICABLE FEDERAL,
STATE, AND LOCAL LAWS GOVERNING BUSINESS TAX RECEIPTS AND
RELATED COMPLIANCE REQUIREMENTS ARE PROPERLY FOLLOWED AND
ENFORCED; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City of Miami ("City") issues Business Tax Receipts ("BTR") pursuant to
Chapter 205, Florida Statutes, and applicable provisions of the Code of the City of Miami,
Florida, as amended ("City Code"); and
WHEREAS, Section 205.0532, Florida Statutes, authorizes a local governing authority to
revoke or refuse to renew a BTR if an individual, business, or entity is engaged in activities
prohibited under state or federal law with Cuba; and
WHEREAS, Section 8A-175.1 of the Miami -Dade County Code requires the Tax
Collector to revoke or refuse to renew the BTR of any individual, business, or entity doing
business with Cuba in violation of federal law; and
WHEREAS, the Miami City Commission seeks to ensure full compliance with all
applicable federal, state, and local laws relating to business licensing, including sanctions laws
and requirements governing trade and financial activities; and
WHEREAS, the City Commission finds that proper coordination between the City
Manager and the Miami -Dade County Tax Collector is necessary to ensure consistent
enforcement and application of all legal requirements associated with the issuance, renewal,
suspension, or revocation of BTRs;
NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF
MIAMI, FLORIDA:
Section 1. The recitals and findings contained in the Preamble of this Resolution are
adopted by reference and incorporated as if fully set forth in this Section.
Section 2. The City Manager is hereby authorized' and directed to work with and
support the Miami -Dade County Tax Collector to ensure that all applicable federal, state, and
local laws governing business tax receipts and related compliance requirements are properly
followed and enforced; and providing for an effective date.
1 The herein authorization is further subject to compliance with all legal requirements that may be
imposed including, but not limited to, those prescribed by applicable City Charter and City Code
provisions.
Section 3. Directing the City Manager to request from the Miami -Dade County Tax
Collector a monthly report of verified individuals, businesses, or entities improperly engaged in
business with Cuba.
Section 4. This Resolution shall become effective immediately upon adoption.
APPROVED AS TO FORM AND CORRECTNESS: