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HomeMy WebLinkAboutResolution_49-00/01_07/12/2001• • • RESOLUTION NO. 49-00/Ol A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, RELATING TO INREASING THE LOCAL COMMUNICATIONS SERVICES TAX RATE; PROVIDING FOR INTENT; PROVIDING FOR INCREASED LOCAL COMMUNICATIONS SERVICES TAX RATE; PROVIDING FOR NOTICE TO THE DEPARTMENT OF REVENUE; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. WHEREAS, during the 2000 Regular Session, the Florida Legislature passed the "Communications Services Tax Simplification Law", creating Chapter 202, Florida Statutes (2000); and WHEREAS, section 9, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature amends section 202.19(2), Florida Statutes (2000), to state municipalities may impose a local communications services tax at a rate of up to 5.1% for municipalities that have not chosen to levy permit fees, and at a rate of up to 4.98% for municipalities that have chosen to levy permit fees. These maximum rates do not include the add-ons of up to 0.12% for municipalities authorized pursuant to section 337.401, Florida Statutes, for municipalities that choose not to levy permit fees, nor do the rates supersede conversion or emergency rates authorized by section 202.20, Florida Statutes, which may be in excess of these maximum rates; and WHEREAS, section 12, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature amends section 202.20(1)(a), Florida Statutes (2000), to set the local communications services tax conversion rates for the period of October 1, 2001, through September 30, 2002. The conversion rates take effect without any action required by the local government; and WHEREAS, section 13, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature provides that notwithstanding any provision of chapter 202, Florida Statutes, to the contrary, any municipality that has a local communications services tax conversion rate established • under section 202.20, Florida Statutes, which is less than the maximum rate established under section 202.19, Florida Statutes, may be resolution or ordinance increase its rate up to the maximum rate, with such increased rate to be effective October 1, 2001, if notification of the increased rate is provided to the Department of Revenue by certified mail postmarked on or before July 16, 2001. During the period beginning on October 1, 2001, and ending September 30, 2002, the maximum rate established under 202.19, Florida Statutes, shall be deemed to be the sum of such maximum rate plus the difference between the conversion rates set forth in paragraphs (a) and (b) of section 202.20(1), Florida Statutes. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS: Section 1. Intent. It is the intent of the Village of Tequesta to increase its local communications services tax rate as provided in section 13, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature. Section 13, Enrolled CS/CS/SB 1878 provides that notwithstanding any provision of chapter 202, Florida Statutes, to the contrary, any municipality that has a local communications services tax conversion rate established under section 202.20, Florida Statutes, which is less than the maximum rate established under section 202.19, Florida Statutes, may be resolution or ordinance increase its rate up to the maximum rate established under section 202.19, Florida Statues, with such increased rate to be effective October 1, 2001. For the period beginning on October 1, 2001, and ending September 30, 2002, the maximum rate established under Section 202.19, Florida Statutes, is deemed to be the sum of such maximum rate plus the difference between the conversion rates set forth in paragraphs (a) and (b) of section 202.20(1), Florida Statutes. The municipality must notify the Department of Revenue of such increased rate by certified mail postmarked on or before July 16, 2001. It is further the intent of the Village of Tequesta to increase its local communications services tax rate effective October 1, 2002, as provided in section 202.19(2)(a), Florida Statutes, to the maximum tax rate of up to 5.1% for municipalities that choose not to levy permit fees. Section 2. Increased Local Communications Services • Tax Rate. • • The local communications services tax conversion rate established under section 202.20(1)(a), Florida Statutes, for the Village of Tequesta is 4.40%, which is less than the maximum rate of 5.4% as determined under the provisions of section 13, Enrolled CS/CS/SB 1878. The local communications services tax rate for the Village of Tequesta is increased to 5.4% during the period beginning on October 1, 2001, and ending September 30, 2002. As provided in Section 13, Enrolled CS/CS/SB 1878, this increased rate is to be effective October 1, 2001. The local communications services tax conversion rate established under section 202.20(1)(b), Florida Statutes, for the Village of Tequesta is 4.10%, which is less than the maximum rate of 5.1% as established in section 202.19(2)(a), Florida Statutes. The local communications services tax rate for the Village of Tequesta is increased to 5.1%. This increased rate is to be effective October 1, 2001. Section 3. Notice to the Department of Revenue. The Village of Tequesta directs that notice of the increased local communications services tax rate be provided to the Department of Revenue by certified mail postmarked on or before July 16, 2001, as provided in section 13, Enrolled CS/CS/SB 1878. Section 4. Severability. The provisions of this Resolution are declared to be severable and if any section, sentence, clause or phrase of this Resolution shall, for any reason, be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Resolution but shall remain in effect, it being the legislative intent that this Resolution shall stand notwithstanding the invalidity of any part. Section 5. Effective Date. The effective date of this Resolution shall be immediately upon its passage by the Village of Tequesta. • THE FOREGOING RESOLUTION WAS OFFERED by Councilmember Russell J. von Frank, who moved its adoption. The motion was seconded by Councilmember Joseph N_ Canret~~-a~ and upon being put to a vote, the vote was as follows: FOR ADOPTION AGAINST ADOPTION • Geraldine A. Genco Joseph N. Capretta Basil E. Dalack Sharon D. ~ti'alker Russell J. von Frank The Mayor thereupon declared the Resolution duly passed and adopted this 1Z day of July A.D, 2001. OF TEQUESTA Geraldine A. Ge o ATTEST: ,~ 1,~~ ~~~' `~~ -~ Mary Wol ott Village clerk Word/Resolutions/Increase of Comm. Tax •