HomeMy WebLinkAboutO-13841City of Miami
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Legislation
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try Ordinance: 13841
File Number: 5749
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
Final Action Date: 5/23/2019
AN ORDINANCE OF THE MIAMI CITY COMMISSION AMENDING CHAPTER
56, ARTICLE V/SECTION 56-113 OF THE CODE OF THE CITY OF MIAMI,
FLORIDA, AS AMENDED ("CITY CODE"), TITLED "TAXATION/AD VALOREM
TAX EXEMPTION FOR ENTERPRISE ZONE BUSINESSES/ELIGIBILITY
REQUIREMENTS," BY AMENDING THE ADMINISTRATIVE PROVISIONS OF
THE AD VALOREM TAX EXEMPTION PROGRAM, TO SET FORTH THE
CIRCUMSTANCES IN WHICH A BUSINESS SITED IN AN EXISTING
ENTERPRISE ZONE IS DEEMED TO HAVE BEEN GRANTED THE CITY OF
MIAMI'S CURRENTLY EXISTING AD VALOREM TAX EXEMPTION, FOR THE
SOLE PURPOSE OF QUALIFYING FOR MIAMI-DADE COUNTY'S
ENTERPRISE ZONE EXEMPTION FOR WATER AND SEWER CONNECTION
CHARGES; CONTAINING A SEVERABILITY CLAUSE; AND PROVIDING AN
EFFECTIVE DATE.
SPONSOR(S): Commissioner Ken Russell, Commissioner Keon Hardemon
WHEREAS, Sections 290.001 — 290.016, Florida Statutes, known as the "Florida
Enterprise Zone Act," allowed local governments to provide economic incentives and regulatory
relief for areas deemed as Enterprise Zones, including impact fee reductions, abatements, and
ad valorem tax exemptions; and
WHEREAS, the City of Miami ("City") offered such an exemption in the past for ad
valorem taxes only; and
WHEREAS, in 2017, with the adoption of Chapter 2017-36, Laws of Florida, the
Legislature repealed the "Florida Enterprise Zone Act" but provided for the preservation of
existing Enterprise Zones "for the purpose of allowing local governments to administer local
incentive programs within these boundaries through December 31, 2020 ..."; and
WHEREAS, Miami -Dade County currently offers Enterprise Zone incentives, including
exemptions from Water and Sewer Department ("WASD") connections for new and expanding
businesses within Enterprise Zones ("WASD Incentive"); and
WHEREAS, the WASD Incentive, as described in Sections 2-348 and 2-348.1 of the
Code of Miami -Dade County, Florida, as amended, requires that a business in an Enterprise
Zone within a municipality seeking said WASD Incentive must also have received an ad valorem
tax exemption from the municipality; and
WHEREAS, the City Commission, in order to promote economic development in its
current Enterprise Zones, wishes to amend the administrative procedures in its incentive
program, to allow new and expanding businesses in its Enterprise Zones to qualify for the
WASD Incentive; and
City of Miami Page 1 of 3 File ID: 5749 (Revision:) Printed On: 6/4/2019
File ID: 5749
Enactment Number: 13841
WHEREAS, it is not the City Commission's intention to expand, reduce, or otherwise
modify the substance or applicability of its presently existing ad valorem incentive;
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 and incorporated as if fully set forth in this Section.
Section 2. Chapter 56, Article V of the Code of the City of Miami, Florida, as amended,
is amended in the following particulars:'
"CHAPTER 56
TAXATION
ARTICLE V. AD VALOREM TAX EXEMPTION FOR ENTERPRISE ZONE BUSINESSES
Sec. 56-113. — Eligibility requirements.
(a) To be eligible for an ad valorem tax exemption a new business or expanding business
must increase, or caused to be increased, the employment roll at the location receiving
the exemption, by five or more full time jobs, on the year for which the exemption is
desired to take effect.
(b) It shall be a condition precedent to the granting of each annual renewal of the exemption
that the applicable job creation requirement be maintained throughout the entire term of
the exemption.
(c) To be eligible for the exemption it is not required that the new business or expanding
business be the fee simple owner of the property subject to the ad valorem tax, so long
as the new business or expanding business is legally or contractually responsible for the
payment of the ad valorem tax on the property nor is it necessary for the property owner
to also own the new business or expanding business.
(d) A new or expanding business that otherwise meets all other eligibility requirements of
Sections 2-348 and 2-348.1 of the Miami -Dade County Code, as amended, shall be
deemed to have received the ad valorem tax exemption authorized by this Article for the
sole purpose of applying to receive Miami -Dade County's Water and Sewer Department
water and sewer connection charge exemption, pursuant to Sections 2-348 and 2-348.1
of the Miami -Dade County Code, as amended. This is intended to satisfy the
requirement of Section 2-348.1(b)(2) without requiring separate application by the new
or expanding business to the City.
' 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.
City of Miami Page 2 of 3 File ID: 5749 (Revision:) Printed on: 6/4/2019
File ID: 5749
Enactment Number: 13841
Section 3. If any section, part of a section, paragraph, clause, phrase, or word of this
Ordinance is declared invalid, the remaining provisions of this Ordinance shall not be affected.
Section 4. This Ordinance shall become effective immediately upon its adoption.2
APPROVED AS TO FORM AND CORRECTNESS:
1
i ria i�t-ndez,Ci—ty Attor ey 4/1612019
2 This Ordinance shall become effective as specified herein unless vetoed by the Mayor within ten (10)
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 or upon the effective date stated
herein, whichever is later.
City of Miami Page 3 of 3 File ID: 5749 (Revision:) Printed on: 6/4/2019