§ 29-97. Transactions deemed to have occurred in Miami-Dade County.  


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  • For the purpose of this article, a transaction shall be deemed to have occurred in Miami-Dade County when:

    (a)

    The dealer is located in Miami-Dade County, delivery is made to a location within Miami-Dade County or to a location within a County also imposing the surtax, and the sale includes tangible personal property, except as otherwise provided herein; provided, that the sale of any motor vehicle or mobile home of a class or type which is required to be registered in this State or in any other State shall be deemed to have occurred only in the County identified as the residence address of the purchaser on the registration or title document for such property;

    (b)

    The event for which an admission is charged is located in Miami-Dade County;

    (c)

    The consumer of utility or television system program services is located in Miami-Dade County, or the telecommunication services are provided to a location within Miami-Dade County;

    (d)

    The user of any aircraft or boat of a class or type which is required to be registered, licensed, titled, or documented in this State or by the United States government imported into Miami-Dade County for use, consumption, distribution, or storage to be used or consumed in Miami-Dade County is located in Miami-Dade County, however, it shall be presumed that such items used outside Miami-Dade County for six (6) months or longer before being imported into Miami-Dade County were not purchased for use in Miami-Dade County. The provisions of this paragraph shall not apply to the use or consumption of such items upon which a like tax of equal or greater amount has been lawfully imposed and paid outside Miami-Dade County;

    (e)

    The purchaser of any motor vehicle or mobile home of a class or type which is required to be registered in this State is a resident of Miami-Dade County as determined by the address appearing on or to be reflected on the registration document for such property;

    (f)

    Any motor vehicle or mobile home of a class or type which is required to be registered in this State is imported from another state into Miami-Dade County by a user residing therein for the purpose of use, consumption, distribution, or storage in Miami-Dade County; however, it shall be presumed that such items used outside Miami-Dade County for six (6) months or longer before being imported into Miami-Dade County were not purchased for use in Miami-Dade County;

    (g)

    The real property which is leased or rented is located in Miami-Dade County;

    (h)

    The transient rental transaction occurs in Miami-Dade County;

    (i)

    The delivery of any aircraft or boat of a class or type which is required to be registered, licensed, titled, or documented in this State or by the United States government is to a location in Miami-Dade County; however, the provisions of this paragraph shall not apply to the use or consumption of such items upon which a like tax of equal or greater amount has been lawfully imposed and paid outside Miami-Dade County;

    (j)

    The dealer owing a use tax on purchases or leases is located in Miami-Dade County;

    (k)

    The delivery of tangible personal property other than that described in paragraphs (d), (e), or (f) is made to a location outside Miami-Dade County, but the property is brought into Miami-Dade County within six (6) months after delivery, in which event, the owner must pay the surtax as a use tax; or

    (l)

    A Florida manufacturer or wholesaler which is located in Miami-Dade County sells tangible personal property to a dealer who is located outside Miami-Dade County, but delivers the property within Miami-Dade County to a customer of the dealer, in which event the dealer must collect and remit the surtax to Miami-Dade County.

(Ord. No. 91-64, § 1, 6-18-91)