R5I - Repeal 1% Local Option Food and Beverage Tax

AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, REPEALING ORDINANCE NO. 2023-4567, BY AMENDING CHAPTER 102 OF THE MIAMI BEACH CITY CODE, ENTITLED “TAXATION,” BY AMENDING ARTICLE V, ENTITLED “LOCAL BUSINESS TAX,” BY REPEALING SECTION 102-388 THEREOF, ENTITLED “LEVY, COLLECTION AND ADMINISTRATION OF 1% LOCAL OPTION FOOD AND BEVERAGE TAX (HOMELESS AND DOMESTIC VIOLENCE TAX),” THEREBY STRIKING FROM THE CITY CODE ALL PROVISIONS AUTHORIZING MIAMI-DADE COUNTY TO LEVY, COLLECT, AND ADMINISTER THE 1% LOCAL OPTION FOOD AND BEVERAGE TAX (ALSO KNOWN AS THE “HOMELESS AND DOMESTIC VIOLENCE TAX”) WITHIN THE MUNICIPAL LIMITS OF THE CITY OF MIAMI BEACH, AS PROVIDED IN SECTION 212.0306 OF THE FLORIDA STATUTES; AND PROVIDING FOR CODIFICATION, REPEALER, SEVERABILITY, AND AN EFFECTIVE DATE.   R5 E