Miami Beach

Miami Beach

Miami Beach lawyer: Strip club doesn’t owe resort tax after all

 

cveiga@MiamiHerald.com

Miami Beach's City Attorney has opined that Club Madonna — the all nude strip joint where police say a 13-year old performed — isn’t required to pay resort taxes.

The club had faced closure after City Manager Jimmy Morales sent the club owner a letter saying the taxes were due.

Morales has previously shut down the club, in the name of public safety, after police arrested four adults on charges that they pimped a runaway teen and forced her to dance at the establishment.

In an opinion released this week, City Attorney Jose Smith wrote that only businesses that are regulated by the state Division of Alcoholic Beverages and Tobacco or the Division of Hotels and Restaurants are liable for the city resort tax. Club Madonna is regulated by neither.

City rules ban the sale of liquor in fully-nude establishments, so Club Madonna doesn’t have a license to sell alcohol. And it’s not regulated as a restaurant because the business functions as a theater, an attorney for Club Madonna said.

Follow @Cveiga on Twitter.

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