R5C - Clarify Penalties for Operating W/o Tax
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AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER 102 OF THE CODE OF THE CITY OF MIAMI BEACH, ENTITLED “TAXATION,” BY AMENDING ARTICLE V, ENTITLED “LOCAL BUSINESS TAX,” BY AMENDING SECTION 102-377 THEREOF, ENTITLED “PENALTIES, ENFORCEMENT; COLLECTION OF DELINQUENT FEES AND TAXES, AND CRIMINAL PENALTIES” BY CLARIFYING THE PENALTIES FOR BUSINESSES THAT REPEATEDLY OPERATE WITHOUT PROCURING THE REQUIRED LOCAL BUSINESS TAX RECEIPT; AND PROVIDING FOR REPEALER, SEVERABILITY, CODIFICATION, AND AN EFFECTIVE DATE.
Sponsors
Detailed Information
Cached: 2 days agoOrdinances - R5 C
COMMISSION MEMORANDUM
9:25 a.m. Second Reading Public Hearing
RECOMMENDATION
BACKGROUND/HISTORY
ANALYSIS
The attached ordinance is presented on second reading by the sponsor, Commissioner Alex Fernandez.
The City consistently finds businesses that operate without first obtaining the required local business tax receipt (“BTR”).
However, the current penalties, as set forth in the City Code impose a mandatory thirteen (13) month prohibition on the issuance of any BTR for third offenses without any showing that the violation was knowing and willful.
The proposed first reading ordinance would amend the mandatory thirteen (13) month prohibition on the issuance of any BTR for third offenses to authorize the City Manager to impose this prohibition only with a showing that the violation was knowing and willful.
Between first and second reading, the sponsor amended the first and second offense provisions of the ordinance, as reflected by the double-underlined text, below, to give the City Manager the discretion to close a business with a BTR violation if he finds that the violation was committed knowingly and willfully:
(1) First offense within a 12-month period: punishable by a $1,000.00 civil fine, and the business shall may be prohibited from operating until the required tax
receipt is obtained if the city manager finds the violation to have been committed willfully and/or knowingly.
(2) Second offense within a 12-month period: punishable by a $3,500.00 civil fine, and the business shall may be prohibited from operating for a period of 10 days from the date of the second violation or until the required tax receipt is obtained, whichever is later, if the city manager finds the violation to have been committed willfully and/or knowingly.
FISCAL IMPACT STATEMENT
N/A
Does this Ordinance require a Business Impact Estimate? Yes (FOR ORDINANCES ONLY)
If applicable, the Business Impact Estimate (BIE) was published on: 7/9/2025 See BIE at: https://www.miamibeachfl.gov/city-hall/city-clerk/meeting-notices/
FINANCIAL INFORMATION
CONCLUSION
Applicable Area
Citywide
Is this a “Residents Right to Know” item, pursuant to City Code Section 2-17?
Is this item related to a G.O. Bond Project?
No
No
Was this Agenda Item initially requested by a lobbyist which, as defined in Code Sec. 2-481, includes a principal engaged in lobbying? No
If so, specify the name of lobbyist(s) and principal(s):
Department
City Attorney
Sponsor(s)
Commissioner Alex Fernandez
Co-sponsor(s)
Condensed Title
9:25 a.m. 2nd Rdg, Clarify Penalties for BTR Violations. (Fernandez) CA
Previous Action (For City Clerk Use Only)
Continued from 7/23/2025 - R5 H