Item P10
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: 3/18/09
Division: County Attorney's Office
Bulk Item: Yes
No~
Staff Contact PersonlPhone #: Bob Shillinger x3470
AGENDA ITEM WORDING: Approval to advertise and hold a public hearing to consider adoption ofa
County Ordinance amending Section 23-85(c) of the Monroe County Code to include yearly rentals and all
residential rentals regardless of form of ownership.
ITEM BACKGROUND:
Section 23-85(c) of the Monroe County Code authorizes the collection of a $20 business tax. for persons
engaged in the daily, weekly, or monthly rentals of condominiums, cooperatives, time-shares, and other dwellings
defined as apartment houses, but does not address yearly rentals or dwelling units that do not qualifY as
condominiums, cooperatives, time-shares, an other dwellings defined as apartment houses. Section 23-1 OO(b) of
the Monroe County Code serves as the "catch-all" or default tax. authorizing ordinance, and authorizes the
collection of a $225 tax. for any business that is not specifically addressed or exempted elsewhere in Chapter 23
of the Code.
Chapter 23 of the Monroe County Code, as currently written, creates an inequity based upon the type and
duration of rentals. The proposed Ordinance adds "yearly" rentals to Section 23-85(c) and clarifies that the $20
tax., not $225 set forth in Section 23-100, applies to all residential rentals regardless of type or form of
ownership.
PREVIOUS RELEVANT DOCC ACTION:
None.
CONTRACT/AGREEMENT CHANGES:
N/A
STAFF RECOMMENDATIONS:
Approval to advertise and hold public hearing on April 15, 2009 @ 3:00 p.m. in Key West.
TOTAL COST: n/a INDIRECT COST: n/a
BUDGETED: Yes
Nox
COST TO COUNTY:
SOURCE OF FUNDS:
REVENUE PRODUCING: Yes.1L- No
AMOUNTPERMONTH_ Year
TBD
APPROVED BY: County Atty&? OMB/Purchasing _ Risk Management _
DOCUMENTATION:
Included X Not required
DISPOSITION:
AGENDA ITEM #
Revised 1/09
ORDINANCE
~ 2009
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA AMENDING SECTION 23-85 OF THE
MONROE COUNTY CODE TO ADD THE TERM "YEARLY" INTO
PARAGRAPH (C) AND ELIMINA TING DISTINCTIONS BASED ON
FORM OF OWNERSHIP OF THE RENTAL UNIT; PROVIDING FOR
SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, the Monroe COllilty Code authorizes the collection of a business tax for the
privilege of engaging in or managing any business, profession or occupation within the COllilty;
and
WHEREAS, Section 23-85(c) of the Code authorizes the collection ofa $20 business tax
for persons engaged in the daily, weekly, or monthly rentals of condominiums, cooperatives,
time-shares, and other dwellings defined as apartment houses, but does not address yearly rentals
or dwelling units that do not qualify as condominiums, cooperatives, time-shares, or apartment
houses; and
WHEREAS, Section 23-100(b) of the Code serves as the catch-all or default tax
authorizing ordinance and authorizes the collection of a $225 tax for any business that is not
specifically addressed or exempted elsewhere in chapter 23 of the code; and
WHEREAS, on March 2, 2009, the County Attorney opined that, based on the plain
language of the current code, persons engaged in the business of yearly rentals of any type of
dwelling unit as well as persons engaged in the business of renting dwelling units not addressed
in 23-85 regardless of the Jength of the rental term are subject to the $225.00 business tax under
Section 23-100(b); and
WHEREAS, the Board finds that the plain language of chapter 23 of the Code, as
currently written, creates an inequity based upon type and duration of rentals; and
WHEREAS, the Board deems it in the public interest to eliminate that inequity; now,
therefore,
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA THAT:
Section 1.
Section 23-85(c) of the Monroe County Code is hereby amended to read
as follows:
(c) Every owner, manager, rental agent or association engaged in the business of
renting accommodations on a daily, weekly... er monthly or yearly basis, ill
condominiums as defined in F.R ch. 71&, in cooperath1es as defIned in F.g. ch.
719, in time share units us defined in F.8. 00. 721, and in apartment houses
defined as a multiple d~Nelling divided so as to make independent suites for
occupancy regardless of the form of ownership of the rental unit, must pay for
each rental unit an amount of$20.00 per unit. The unit count does not include
units occupied by the owner. Advertising that the owner, manager, rental agent or
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Yearly Rentals Ordinance 3 9 09 KP
association has units available for rental on a daily, weekly~ er monthly or yearly
basis shall be prima facie evidence that renting is conducted.
Section 2.
Severability. If any section, subsection, sentence, clause, or provision of
this ordinance is held invalid by a Court of competent jurisdiction, the
remainder of this ordinance shall not be affected by such invalidity.
Section 3.
The provision of this ordinance shall be included and incorporated into the
Code of Ordinance of Monroe County, Florida, as an amendment thereto.
Section 4.
This ordinance shall take effect immediately upon receipt of official notice
from the Office of the Secretary of State of the State of Florida that this
ordinance has been filed with said Office.
PASSED AND ADOPTED by the Board of County Commissioners~ Monroe County,
Florida at a regular meeting of said Board held on the 18th day of March, A.D., 2009.
Mayor George Neugent
Mayor Pro Tem Sylvia Murphy
Commissioner Kim Wigington
Commissioner Heather Carruthers
Commissioner Di Gennaro
BOARD OF COUNTY COMMISSIONERS
MONROE COUNTY, FLORIDA
BY:
MAYOR GEORGE NEUGENT
(SEAL)
ATTEST: DANNY L. KOLHAGE, CLERK
BY:
Deputy Clerk
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Yearly Rentals Ordinance 3 9 09 KP