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WHEREAS, with respect to the BTRs, Section 197-6(B) of the City's Code of Ordinances, <br />those individuals/entities required to obtain a BTR that do not pay the required local business tax <br />within 180 days after the initial notice of tax due (August 1) to obtain the required receipt (February <br />1) are subject to payment of additional administrative costs of $30 to offset collection efforts and <br />enforcement proceedings which may result in civil actions and penalties, including court costs, <br />reasonable attorneys' fees; and <br />WHEREAS, as a result of the COVID-19 public health emergency and the orders related <br />thereto, many businesses in the City have and will continue to experience sudden and unexpected <br />income loss which will significantly impact their ability to pay for the renewal fees for Certificates <br />of Use and BTRs by October 1st, which would result in the expiration of their certificates and <br />receipts, as well as the application of delinquency penalties as set forth above; and <br />WHEREAS, as a result of the financial hardships facing businesses in the City, and the need <br />for the City to support its businesses and provide economic relief in these unprecedented times, the <br />City Commission believes it is in the best interest of the City to extend the time for which Certificates <br />of Use and Business Tax Receipts may be issued, so that they are not deemed expired until February <br />1 st, 2021; and <br />WHEREAS, consistent with the extension of the term for Certificates of Use and Business <br />Tax Receipts provided for herein, no code enforcement actions against any entities or businesses will <br />be initiated for failure to renew a Certificate of Use in violation of Chapter 121, or a Business Tax <br />Receipt in violation of Chapter 197 of the City's Code of Ordinances through February 1st, 2021; <br />and <br />WHEREAS, as a result of the extension described above, the City Commission wishes to <br />suspend the imposition of delinquency penalties for renewals of Certificates of Use and BTRs from <br />October 1 st through February 1 st, 2021. <br />NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE <br />CITY OF SUNNY ISLES BEACH, AS FOLLOWS: <br />Section 1. Incorporation of Recitals. The foregoing recital paragraphs are hereby ratified and <br />confirmed as being true and the same are hereby made part of this Resolution. <br />Section 2. Extension of Term for Certificates of Use and Business Tax Receipts. The term for <br />the Certificate of Use set forth in Section 121-4(A) of the City's Code of Ordinances is hereby <br />extended and shall not be deemed to expire until February 1, 2021. The term for Business Tax <br />Receipts set forth in Section 197-5(A) of the City's Code of Ordinances is hereby extended and shall <br />not be deemed to expire until February 1, 2021. <br />Section 3. Suspension of Delinquency Penalties. The delinquency penalties set forth in Section <br />121-5(A) of the City's Code of Ordinances related to Certificates of Use, and those set forth in <br />Section 197-6(A) pertaining to Business Tax Receipts, are hereby suspended. <br />Section 4. Suspension of Code Enforcement Action. The City Manager is hereby directed to <br />suspend code enforcement action against any entities or businesses through February 1st, 2021 for <br />failure to renew Certificates of Use in violation of Chapter 121 of the City's Code of Ordinances, <br />