| CITY OF MIAMI PARKING SURCHARGE REMITTANCE REPORT | |||||||||||||||
| City Ordinance 12563 | |||||||||||||||
| GENERAL FILING INSTRUCTIONS | |||||||||||||||
| For Assistance call (305) 571-1951 | |||||||||||||||
| 1. | The City imposes a tax upon each parking transaction by a patron of a nonresidential parking place. | ||||||||||||||
| 2. | The tax is imposed at the rate stated in the City of Miami Ordinance 12563. | ||||||||||||||
| 3. | No operator shall begin or continue to conduct the operation of a nonresidential parking place without registering with the City's | ||||||||||||||
| Finance Department and obtaining a business tax receipt and a certificate of use for each facility. | |||||||||||||||
| 4. | Remittance of the parking surcharge to the City and acceptance of the parking surcharge by the City does not waive the operators' | ||||||||||||||
| and/or owners' requirements to maintain compliance with the City's zoning and code enforcement requirements. | |||||||||||||||
| 5. | Each operator shall maintain complete and accurate records of all transactions, of the total amount of consideration received from | ||||||||||||||
| all transactions, and the amount of tax collected on the basis of such consideration in accordance with record retention regulations | |||||||||||||||
| required by the Florida Sales Tax Regulations. | |||||||||||||||
| 6. | Operators shall collect the surcharge imposed by the ordinance and shall be liable to the City of Miami as agent thereof for | ||||||||||||||
| payment to the City Finance Department. | |||||||||||||||
| 7. | Each operator, on forms prescribed by the City Manager, shall file by the twentieth of each month, a return for the preceding | ||||||||||||||
| month disclosing information as required. | |||||||||||||||
| 8. | Gross Revenues shall mean any an all revenue exchange or otherwise, to be determined according to generally accepted | ||||||||||||||
| accounting principles, derived directly or indirectly from or in connection with parking operation of the parking facility, | |||||||||||||||
| excluding Florida State sales tax, but including the entire amount compensation in whatever form. | |||||||||||||||
| THIS RETURN MUST BE FILED WITH THE FINANCE DEPARTMENT, CITY OF MIAMI, ON/OR BEFORE THE DATE INDICATED | |||||||||||||||
| WITH REMITTANCE IN FULL FOR THE AMOUNT OF SURCHARGE TO AVOID IMPOSITION OF PENALTIES AND INTEREST. | |||||||||||||||
| FAILURE TO FILE IN A COMPLETE AND TIMELY FASHION MAY RESULT IN LEGAL ACTION BY THE CITY ATTORNEY'S | |||||||||||||||
| OFFICE. | |||||||||||||||
| A NON-SUFFICIENT FUNDS FEE WILL BE ASSESSED FOR ANY CHECK RETURNED FROM BANK FOR ANY REASON. | |||||||||||||||