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RESOLUTION NO. 2020 - _�) I O <br />A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF SUNNY <br />ISLES BEACH, FLORIDA, EXTENDING THE TERM FOR CERTIFICATES <br />OF USE SET FORTH IN SECTION 121-4(A) AND BUSINESS TAX RECEIPTS <br />SET FORTH IN SECTION 197-5(A) OF THE CITY'S CODE OF <br />ORDINANCES FROM SEPTEMBER 30TH AND OCTOBER 1ST, 2020 <br />RESPECTIVELY, UNTIL FEBRUARY 1, 2021; SUSPENDING THE <br />IMPOSITION OF DELINQUENCY PENALTIES FOR FAILURE TO RENEW <br />CERTIFICATES OF USE AND BUSINESS TAX RECEIPTS PRIOR TO <br />FEBRUARY 1, 2021; SUSPENDING CODE ENFORCEMENT ACTION FOR <br />FAILURE TO RENEW CERTIFICATES THROUGH FEBRUARY 1, 2021; <br />PROVIDING FOR AN EFFECTIVE DATE. <br />WHEREAS, on March 9, 2020, Florida's Governor issued Executive Order 20-52 declaring <br />a state of emergency for the entire State of Florida as a result of COVID-19; and <br />WHEREAS, on March 12, 2020, the City Manager of the City of Sunny Isles Beach ("City") <br />declared a Local Emergency as a result of COVID-19; and <br />WHEREAS, since the onset of the COVID-19 public health emergency, both the Florida <br />Governor and the Miami Dade County Mayor have issued orders which have resulted in forced <br />closures of some businesses within the City, and in others, resulted in businesses operating at a <br />reduced capacity; and <br />WHEREAS, the City's Code of Ordinances provides that Certificates of Use and Business <br />Tax Receipts shall be for a term of one (1) year, expiring on September 30th and October lst, <br />respectively, and that the payment of the associated renewal fees is due annually on October 1 st; and <br />WHEREAS, specifically, Section 121-4 A of the City's Code of Ordinances states that no <br />Certificate of Use shall be issued for more than one year, and all certificates shall expire on September <br />30 of each year; and <br />WHEREAS, Section 121-5(A) of the City's Code of Ordinances goes on to provide that the <br />renewal and renewal fee for a Certificate of Use shall be due on October 1 st of each year, and that a <br />failure to do so will result in a delinquency penalty of 10% for the month of October, plus an <br />additional 5% penalty for each month of delinquency thereafter until paid, provided, that the total <br />delinquency penalty shall not exceed 25%; and <br />WHEREAS, Section 197-5(A) of the City's Code of Ordinances states that no business tax <br />receipt shall be issued for more than one year, and all receipts shall expire on October 1st of each <br />year <br />WHEREAS, Section 197-6(A) of the City's Code of Ordinances further provides that the <br />Business Tax Receipts ("BTR") issued by the City shall be issued commencing on September 1st of <br />each year, but that the tax shall be due and payable on October 1 st, and that a failure to pay by that <br />date shall be considered delinquent and subject to a delinquency penalty of 10% for the month of <br />October, plus an additional five -percent penalty for each month of delinquency thereafter until paid, <br />provided that the total delinquency penalty shall not exceed 25% of the tax due; and <br />