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HomeMy WebLinkAboutReso 2020-3119RESOLUTION NO. 2020 - _�) I O A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH, FLORIDA, EXTENDING THE TERM FOR CERTIFICATES OF USE SET FORTH IN SECTION 121-4(A) AND BUSINESS TAX RECEIPTS SET FORTH IN SECTION 197-5(A) OF THE CITY'S CODE OF ORDINANCES FROM SEPTEMBER 30TH AND OCTOBER 1ST, 2020 RESPECTIVELY, UNTIL FEBRUARY 1, 2021; SUSPENDING THE IMPOSITION OF DELINQUENCY PENALTIES FOR FAILURE TO RENEW CERTIFICATES OF USE AND BUSINESS TAX RECEIPTS PRIOR TO FEBRUARY 1, 2021; SUSPENDING CODE ENFORCEMENT ACTION FOR FAILURE TO RENEW CERTIFICATES THROUGH FEBRUARY 1, 2021; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, on March 9, 2020, Florida's Governor issued Executive Order 20-52 declaring a state of emergency for the entire State of Florida as a result of COVID-19; and WHEREAS, on March 12, 2020, the City Manager of the City of Sunny Isles Beach ("City") declared a Local Emergency as a result of COVID-19; and WHEREAS, since the onset of the COVID-19 public health emergency, both the Florida Governor and the Miami Dade County Mayor have issued orders which have resulted in forced closures of some businesses within the City, and in others, resulted in businesses operating at a reduced capacity; and WHEREAS, the City's Code of Ordinances provides that Certificates of Use and Business Tax Receipts shall be for a term of one (1) year, expiring on September 30th and October lst, respectively, and that the payment of the associated renewal fees is due annually on October 1 st; and WHEREAS, specifically, Section 121-4 A of the City's Code of Ordinances states that no Certificate of Use shall be issued for more than one year, and all certificates shall expire on September 30 of each year; and WHEREAS, Section 121-5(A) of the City's Code of Ordinances goes on to provide that the renewal and renewal fee for a Certificate of Use shall be due on October 1 st of each year, and that a failure to do so will result in a delinquency penalty of 10% for the month of October, plus an additional 5% penalty for each month of delinquency thereafter until paid, provided, that the total delinquency penalty shall not exceed 25%; and WHEREAS, Section 197-5(A) of the City's Code of Ordinances states that no business tax receipt shall be issued for more than one year, and all receipts shall expire on October 1st of each year WHEREAS, Section 197-6(A) of the City's Code of Ordinances further provides that the Business Tax Receipts ("BTR") issued by the City shall be issued commencing on September 1st of each year, but that the tax shall be due and payable on October 1 st, and that a failure to pay by that date shall be considered delinquent and subject to a delinquency penalty of 10% for the month of October, plus an additional five -percent penalty for each month of delinquency thereafter until paid, provided that the total delinquency penalty shall not exceed 25% of the tax due; and WHEREAS, with respect to the BTRs, Section 197-6(B) of the City's Code of Ordinances, those individuals/entities required to obtain a BTR that do not pay the required local business tax within 180 days after the initial notice of tax due (August 1) to obtain the required receipt (February 1) are subject to payment of additional administrative costs of $30 to offset collection efforts and enforcement proceedings which may result in civil actions and penalties, including court costs, reasonable attorneys' fees; and WHEREAS, as a result of the COVID-19 public health emergency and the orders related thereto, many businesses in the City have and will continue to experience sudden and unexpected income loss which will significantly impact their ability to pay for the renewal fees for Certificates of Use and BTRs by October 1st, which would result in the expiration of their certificates and receipts, as well as the application of delinquency penalties as set forth above; and WHEREAS, as a result of the financial hardships facing businesses in the City, and the need for the City to support its businesses and provide economic relief in these unprecedented times, the City Commission believes it is in the best interest of the City to extend the time for which Certificates of Use and Business Tax Receipts may be issued, so that they are not deemed expired until February 1 st, 2021; and WHEREAS, consistent with the extension of the term for Certificates of Use and Business Tax Receipts provided for herein, no code enforcement actions against any entities or businesses will be initiated for failure to renew a Certificate of Use in violation of Chapter 121, or a Business Tax Receipt in violation of Chapter 197 of the City's Code of Ordinances through February 1st, 2021; and WHEREAS, as a result of the extension described above, the City Commission wishes to suspend the imposition of delinquency penalties for renewals of Certificates of Use and BTRs from October 1 st through February 1 st, 2021. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH, AS FOLLOWS: Section 1. Incorporation of Recitals. The foregoing recital paragraphs are hereby ratified and confirmed as being true and the same are hereby made part of this Resolution. Section 2. Extension of Term for Certificates of Use and Business Tax Receipts. The term for the Certificate of Use set forth in Section 121-4(A) of the City's Code of Ordinances is hereby extended and shall not be deemed to expire until February 1, 2021. The term for Business Tax Receipts set forth in Section 197-5(A) of the City's Code of Ordinances is hereby extended and shall not be deemed to expire until February 1, 2021. Section 3. Suspension of Delinquency Penalties. The delinquency penalties set forth in Section 121-5(A) of the City's Code of Ordinances related to Certificates of Use, and those set forth in Section 197-6(A) pertaining to Business Tax Receipts, are hereby suspended. Section 4. Suspension of Code Enforcement Action. The City Manager is hereby directed to suspend code enforcement action against any entities or businesses through February 1st, 2021 for failure to renew Certificates of Use in violation of Chapter 121 of the City's Code of Ordinances, and failure to renew Business Tax Receipt in violation of Chapter 197 of the City's Code of Ordinances. Section 5. Effective Date. This Resolution shall become effective upon adoption. PASSED AND ADOPTED this 15th day of Oc r 2020. i George H. Scholl, Mayor F ATT 941�1" , CMC, City Clerk JdJDRM GALS FICI NCY: Edward A. Dion, City Attorney Moved by: Comm kc.(,k )fj&-L- CaW 6(V Seconded by Vote: Mayor Scholl Vice Mayor Svechin Commissioner Goldman Commissioner Lama Commissioner Viscarra (Yes) (No) V(Yes) (No) %/-(Yes) (No) I (Yes) (No) SONNY rS�fff of City of Sunny Isles Beach 18070 Collins Avenue « Sunny Isles Beach, Florida 33160 (305) 947.0606 City Hall (305)949-3113 Fax Ty OF SVA MEMORANDUM TO: The Honorable Mayor and City Commission VIA: Christopher J. Russo, City Manager FROM: Claudia C. Hasbun, AICP, Planning and Zoning Director DATE: 10/15/2020 RE: Suspension of Local Business Tax and Certificate of Use Renewal Penalties for the Fiscal Year 2020-2021. RECOMMENDATION: This Resolution is recommended for approval REASONS: The City's local business community has not been exempt from all restrictions imposed during the current pandemic due to COVID-19, both the Florida Governor and the Miami Dade County Mayor have issued orders which have resulted in forced closures of some businesses within the City, and in others, resulted in businesses operating at a reduced capacity. As a result, local businesses have experienced tremendous financial hardships. The City has recognized these negative impacts and has proposed the expiration date's extension for local licenses and taxes from October 1, 2020 to February 1, 2021. Therefore, eliminating the penalties imposed to businesses that have their local licenses and taxes past due. During this fiscal year (2020-2021) businesses have the opportunity to renew their local licenses and taxes until February 1, 2021 without incurring any penalties. Code enforcement action will resume after February 1, 2021 for local businesses that have not renew their local licenses and taxes. ATTACHMENTS: Description Resolution Item Number: 10.B.