Miami-Dade Legislative Item
File Number: 102572
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File Number: 102572 File Type: Resolution Status: Adopted
Version: 0 Reference: R-1113-10 Control: Board of County Commissioners
File Name: BLOCK LOCAL GOVT FROM RECEIVING CONVENTION DEVPT BED TAXES Introduced: 10/26/2010
Requester: NONE Cost: Final Action: 11/4/2010
Agenda Date: 11/4/2010 Agenda Item Number: 11A14
Notes: Title: RESOLUTION OPPOSING ANY EFFORT BY THE FLORIDA LEGISLATURE TO BLOCK LOCAL GOVERNMENTS FROM RECEIVING THEIR FAIR SHARE OF CONVENTION DEVELOPMENT AND OTHER BED TAXES
Indexes: LEGISLATURE
Sponsors: Rebeca Sosa, Prime Sponsor
  Joe A. Martinez, Co-Sponsor
  Audrey M. Edmonson, Co-Sponsor
Sunset Provision: No Effective Date: Expiration Date:
Registered Lobbyist: None Listed


Legislative History

Acting Body Date Agenda Item Action Sent To Due Date Returned Pass/Fail

Board of County Commissioners 11/4/2010 11A14 Adopted P
REPORT: Commissioner Sosa respectfully asked Commissioner Martinez to join her as a co-sponsor to this proposed resolution in consideration of his diligent efforts on behalf of this legislation. Commissioner Martinez accepted Commissioner Sosa’s invitation. There being no further questions or comments, the Commission proceeded to vote.

County Attorney 10/26/2010 Assigned Jess M. McCarty

Legislative Text


TITLE
RESOLUTION OPPOSING ANY EFFORT BY THE FLORIDA LEGISLATURE TO BLOCK LOCAL GOVERNMENTS FROM RECEIVING THEIR FAIR SHARE OF CONVENTION DEVELOPMENT AND OTHER BED TAXES

BODY

WHEREAS, Miami-Dade County is authorized to levy and collect Tourist and Convention Development Taxes (“the bed tax”) on the “total consideration charged” for the lease or rental of hotel, motel, resort and other transient lodging accommodations (“hotel rooms”) in Miami-Dade County, pursuant to sections 125.0104(c) and 212.0305(4), Florida Statutes, and sections 29-51(a) and 29-60(a), Code of Miami-Dade County; and
WHEREAS, pursuant to state statute and county code, the bed tax “shall be charged by the person receiving the consideration for the lease or rental, and by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant or customer at the time of payment of the consideration for such lease or rental”; and
WHEREAS, online travel companies receive payments over the internet for the rental of hotel rooms in Miami-Dade County; and
WHEREAS, in many cases, these online travel companies are not remitting bed taxes to the County based upon the total consideration charged for the lease or rental of hotel rooms, i.e. the retail room rate; and
WHEREAS, local governments have filed lawsuits throughout the country to compel firms that receive payments over the internet for the lease or rental of hotel rooms to remit unpaid bed taxes; and
WHEREAS, in accordance with Resolution No. 1044-06, Miami-Dade County has been engaged in legal and administrative proceedings against several online travel companies that receive payments over the internet for the lease or rental of hotel rooms to collect unpaid bed taxes; and
WHEREAS, on October 19, 2010, the Board passed Resolution No. 1062-10 approving the County’s participation in the proposed settlement of the federal class action lawsuit, Monroe County v. Priceline, Inc, et al, in which the County is a class member; and
WHEREAS, the Priceline class action lawsuit and settlement relates only to the Tourist Development Tax, and did not involve the Convention Development Tax; and
WHEREAS, during the 2010 session, bills were filed that would have blocked local governments from receiving their fair share of Tourist and Convention Development Taxes; and
WHEREAS, it is likely that such legislation will be refiled for consideration during the 2011 session,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board:
Section 1. Opposes any effort by the Florida Legislature to:
1. Block local governments from receiving their fair share of convention development and other bed taxes;

2. Preempt local governments from suing online travel companies to recover bed tax revenues on the full price of such rentals; or

3. Provide amnesty to online travel companies for bed taxes owed;

4. Allow online travel companies not to pay bed taxes on the retail room rate prospectively.

Section 2. Directs the Clerk of this Board to transmit a certified copy of this resolution to the Governor, the Senate President, the House Speaker, and the Chair and Members of the Miami-Dade State Legislative Delegation.
Section 3. Directs the County’s federal and state lobbyists to advocate against such preemption legislation, and authorizes and directs that the 2011 Federal and State Legislative Packages be amended to include this item.



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