§ 2-10.7. Sales Tax Exemption Program.  

Latest version.
  • (a)

    Creation. It is the policy of the County to apply for and use to the maximum extent the sales tax benefits and exemptions made available to the County by the State of Florida. By operation of law, Miami-Dade County is exempt from sales taxes for certain purchases made directly to the County of materials and supplies which may ultimately be utilized or incorporated in County construction projects. Further, by operation law, Miami-Dade County is entitled to certain sales tax refunds based on the types of purchases involved in the conduct of its business and proprietary functions. To advance the County's policy, this Section establishes a sales tax exemption program.


    Tax Exempt Owner Purchased Materials.


    The County shall incorporate specifications for tax exempt owner purchases in all covered contracts. A tax exempt owner purchase is one made directly by the County which is intended to be tax exempt in accordance with Section 212.08(6) of the Florida Statutes and Rule 12A-1.094 of the Florida Administrative Code, as the same may be amended. A covered contract is a contract for the construction, improvement or rehabilitation of property which is estimated to exceed ten million dollars ($10,000,000.00) in cost.


    The specifications for tax exempt owner purchases shall maximize the sales tax benefits available to the County, shall be in compliance with the statutory and regulatory requirements for obtaining the exemption and shall at minimum: (i) provide for obtaining a Technical Assistance Advisement Letter from the Department of Revenue; (ii) establish a process for the integration of owner purchases with contractor deliverables; (iii) provide for the securing, insuring and accounting of owner purchases and (iv) provide for the effect of owner purchases on any applicable contractual Community Small Business Enterprise (CSBE) goals.


    The requirements of this Subsection may be waived by the Board of County Commissioners upon written request of the Mayor. The Mayor's request shall set forth the reasons why owner purchases under the subject contract are not in the best interest of the County, which may include, but are not limited to contracts with unique purchasing constraints requiring the expertise of the contractor, instances where the savings from application of the program are minimal in comparison with the cost of administration of the program, and instances where the anticipated pace or scheduling of the work would not permit the timely completion of County purchases.


    The County Mayor shall expedite owner purchases under the program, including, where appropriate, evaluating the possibility of recommending the waiver of competitive bidding as necessary to comply with scheduled deliverables for the subject project.


    Other tax benefits and refunds relating to County purchases. The County shall wherever possible maximize the tax benefits and refunds available to the County in connection with County purchases. Commencing ninety (90) days after the effective date of this Section, and every year thereafter, the Mayor shall report to the Board the efforts of the County to maximize its tax benefits and refunds. In particular, and without limitation, the report shall set forth how the County has availed itself of the sales tax exemptions and refunds on account of use provided for under Florida Statutes, Section 212.08(5) which may include those available for building materials used in the rehabilitation of real property located in an enterprise zone, and those for building materials in redevelopment projects.

(Ord. No. 13-55, § 1, 6-4-13)