Despite the illegal and invalid interpretation of the code, the Code Enforcement Department has been and continues to issue violations to property owners for renting property for less than 6 months.
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Question: Is the Planning Department Director’s interpretation correct?
Answer: No. The Director’s interpretation is incorrect.
The city code DOES NOT require the payment of resort tax for rentals of less than six months, unless the rental is a “room” in a hotel, motel, rooming house, or apartment house in the City of Miami Beach.
The City Code states:
Sec. 102-306. Definitions.
Room means
any room of any kind, in any part or portion of a hotel, motel, rooming house or
apartment house available for or let out for use or possession for any purpose
other than a place of public assembly.
Sec. 102-307.
Imposition of tax; rate.
(a) There is hereby
levied and there shall be paid a tax of three percent on the rent of every
occupancy of a room or rooms in any hotel, motel, rooming-house, or apartment
house in the city, and two percent upon the total sales price of all items of
food, beverages, alcoholic beverages or wine sold at retail of any
restaurant.
The City Code relating to Resort Tax DOES NOT apply to single family homes. City Code Section 102 does not define or make any reference to single family homes, and the requirement to pay resort tax.*
Therefore, single family homes rented for less than 6 months are NOT REQUIRED to pay resort tax to the City, and do not meet Section 102 definitions for hotels, apartment houses, rooming-houses, etc…
There are no City Codes limiting the duration of rentals of single family homes within the City of Miami Beach.
The rental of a single family home for less than six months is NOT a commercial activity.
Tenancy-at-will rentals (weekly, monthly, quarterly, etc.) of single family homes are thus legally allowed within the City of Miami Beach in RS 1-4 districts.
*Note: Since there are no clear codes regulating the duration of rentals in RS 1-4, the property rights of single family homeowners are protected by State Law. For example, The Fourth District Court of Appeal in City of Hallandale v Prospect Hall College, Inc., 414 So.2d 239, 240 (Fla. 4th DCA 1982) found that: “Since zoning regulations are in derogation of private ownership rights, general zoning law provides that zoning ordinances are to be construed broadly in favor of the property owner absent clear intent to the contrary. 7 Fla.Jur.2d Building, Zoning and Land Controls §59 (1978).” The premise espoused by the Fourth District Court of Appeal in City of Hallandale was followed by the court in Ocean’s Edge Development Corp. v. Town of Juno Beach, 430 So.2d 472: “Government cannot function in such after-the-fact fashion; property owners are entitled to rely upon the clear and unequivocal language of municipal ordinances. This principle is not innovative, nor does it originate with this court.”
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