§ 8A-171.2. Additional tax on local business tax receipts imposed; disposition of proceeds; report; applicability.

(a)

All applicants for new or renewed local business tax receipt pursuant to this article shall pay an additional amount of tax equal to fifty (50) percent of the amount otherwise due under this article, and such additional tax is hereby levied and imposed.

(b)

The proceeds of such additional tax shall be placed in a separate interest-earning account and this revenue, plus accrued interest, shall be distributed each fiscal year to the Miami-Dade County Beacon Council, Inc.

(c)

The Miami-Dade County Beacon Council, Inc. shall furnish a written annual report to the Board of County Commissioners. The Beacon Council shall include in said annual report a clear statement on its uses of the eight (8) percent of local business tax revenues previously allocated to the Metro-Miami Action Plan Trust for similar purposes.

(d)

All collection and enforcement procedures provided by this article shall be applicable to the additional tax levied herein. However, Section 8A-174 of the Code shall not apply to any revenues derived from the additional tax imposed herein.

(Ord. No. 87-38, § 1, 6-11-87; Ord. No. 06-191, § 1, 12-19-06; Ord. No. 08-112, § 3, 10-7-09)

Editor's note

Ord. No. 87-38, § 1, adopted June 11, 1987, amended Art. IX of this chapter by the addition of a new section, which provisions have been included herein at the discretion of the editor as § 8A-171.2.