Local Business Tax Receipts (BTR) are issued annually in accordance with Florida Statutes Chapter 205, as well as, locally governed by Article V, Section 102 of the Code of the City of Miami Beach.  BTR proceeds are deposited into the General Fund and are used to complement property taxes in paying for City functions such as:  Police, Fire and Code.

Chapter 205 states that Business Tax Receipts are due and payable on or before September 30th of each year and expire on September 30th of the succeeding year. 

In the October 13, 2021 Commission Meeting, Commissioner Gongora referred this item to the Finance and Economic Resiliency Committee.  This item has since been sponsored by Commissioner Fernandez and Commissioner Richardson, to review and discuss the application process for the licensing of boat operators. 

The City has experienced a rise in the number of licensed charter boat operators during the last two years.  There are currently 70 Charter Boat BTRs with a total of 147 vessels licensed in the City.  This number of vessels, added with charter boats from the mainland maneuvering in our waterways, leads to a substantial amount of traffic in our waters.

Over the last five years, the City of Miami Beach has seen an over 500% growth in the number of Charter Boat BTRs, with an approximate 300% increase in the number of vessels in our waterways.

Charter Boat BTR's -Fiscal Year 2018 - 2022

Before obtaining BTR for Charter Boat business, the marine applicant must first obtain:

·         Certificate of Use:  Planning and Zoning review of docking locations for loading/unloading.

·         Marine and Waterfront Protection Authority:  advisory review and approval of applications.

·         Risk Management Division:  comprehensive insurance review of applicant’s insurance to protect the assets of the City.

·         BTR: review of compliance with City Code, County Ordinances and State Statutes.

Conclusion

The Administration is seeking policy guidance from the Committee after a discussion of marine operators in our waterways.