HomeMy Public PortalAbout2001-41 Re_ Local Communications Services Tax RateRESOLUTION NO. 2001-41
A RESOLUTION OF THE VILLAGE COUNCIL OF KEY
BISCAYNE, FLORIDA RELATING TO THE LOCAL
COMMUNICATIONS SERVICES TAX RATE; PROVIDING
FOR INTENT; PROVIDING FOR ELECTION NOT TO
REQUIRE AND COLLECT PERMIT FEES, PROVIDING FOR
ELECTION TO INCREASE LOCAL COMMUNICATIONS
SERVICES TAX RATE; PROVIDING FOR NOTICE TO THE
DEPARTMENT OF REVENUE; PROVIDING FOR
SEVERABILITY; PROVIDING FOR CONFLICTS;
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, during the 2001 Regular Session, the Florida Legislature passed and the
Governor thereafter signed Enrolled CS/CS/SB 1878 (the "Act"), that further amends Chapter 202,
Florida Statutes (2000); and
WHEREAS, section 9 of the Act amends Section 202.19(2), Florida Statutes (2000), to
provide that municipalities may elect a local communications services tax rate, commencing October
1, 2001, of up to 5.1% for municipalities that have not chosen to levy permit fees, and a tax rate of
up to 4.98% for municipalities that have chosen to levy permit fees; and
WHEREAS, the maximum rate does not include an optional add on of up to 0.12% for
municipalities that choose not to levy permit fees pursuant to Section 337.401, Florida Statutes, 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 of the Act 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; and
WHEREAS, section 12 of the Act further amends Section 202.20(1)(b), Florida Statutes
(2000), to set the local communications services tax conversion rates beginning October 1, 2002; and
WHEREAS, Section 337.401(3)(c) 1, Florida Statutes (2000), as amended by the Act,
requires each municipality to make an election regarding the payment of permit fees by providers
of communications services and to inform the Department of Revenue of the election by certified
mail by July 16, 2001; and
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WHEREAS, section 13 of the Act 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 by resolution elect to increase its rate
up to the maximum rate, with such increased rate to be effective beginning October 1, 2001 and
ending September 30, 2002, if notification of the increased rate is provided to the Department of
Revenue by certified mail postmarked by July 16, 2001; and
WHEREAS, during the period beginning on October 1, 2001, and ending September 30,
2002, the maximum rate established under Section 202.19, Florida Statutes, shall be deemed to be
the sum of 5.1% plus the difference between the conversion rates set forth in paragraphs (a) and (b)
of Section 202.20(1), Florida Statutes, as amended by the Act; and
WHEREAS, pursuant to Section 202.20(1)(a), Florida Statutes (2000), as amended, the
Village of Key Biscayne's local communications services tax conversion rate for the period October
1, 2001, through September 30, 2002, is 5.00% if the Village does not require permit fees and 4.88%
if the Village does require permit fees from communications providers; and
WHEREAS, pursuant to Section 202.20(1)(b), Florida Statutes (2000), as amended, the
Village of Key Biscayne's local communications services tax conversion rate commencing October
1, 2002, is 4.60% if the Village does not require permit fees and 4.48% if the Village does require
permit fees from communications providers; and
WHEREAS, Section 337.401(3)(c)(1)(a), Florida Statutes (2000) provides substantial
restrictions on permit fees that municipalities may charge communications providers, including a cap
of $100 per permit; and
WHEREAS, the Village of Key Biscayne has determined that it is in the best interests of the
public and of the Village not to charge communications providers permit fees authorized by Section
337.401, Florida Statutes, (2000) effective October 1, 2001, and to benefit from the higher local
communications tax rate.
NOW THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF KEY BISCAYNE, FLORIDA, AS FOLLOWS:
Section 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as being
true and correct and are hereby made a specific part of this Resolution upon adoption hereof.
Section 2. The Village of Key Biscayne hereby elects not to require permit fees on
communications providers authorized by Section 337.401, Florida Statutes (2000), effective October
1, 2001.
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Section 3. It is the intent of the Village of Key Biscayne to elect to increase its local
communications services tax rate to the maximum rate as provided in section 13 of the Act.
Section 4. The local communications services tax conversion rate established under
Section 202.20(1)(a), Florida Statutes, for the Village of Key Biscayne of 5.00% is less than the
maximum rate of 5.5% as determined under the provisions of section 13 of the Act. The Village of
Key Biscayne hereby elects to increase the local communications services tax rate to 5.5%, for the
period beginning on October 1, 2001, and ending September 30, 2002.
Section 5. Pursuant to Section 337.401(3)(c)1.b., Florida Statutes (2000), as amended
by section 34 of the Act, the Village of Key Biscayne elects to further increase its local
communications services tax rate by the amount of 0.12%.
Section 6. Based on the above elections, the Village of Key Biscayne hereby adopts its
combined local communications services tax rate, effective for the period October 1, 2001, and
ending September 30, 2002, of 5.62%.
Section 7. The local communications services tax conversion rate effective October 1,
2002, established under Section 202.20(1)(b), Florida Statutes, as amended by the Act, for the
Village of Key Biscayne of 4.60% is less than the maximum rate of 5.1% as established in Section
202.19(2)(a), Florida Statutes. Village of Key Biscayne hereby adopts the local communications
services tax rate of 5.22%, effective October 1, 2002.
Section 8. The Village of Key Biscayne directs the Village Clerk to provide a copy of
this Resolution to the Department of Revenue by certified mail prior to the deadline of July 16, 2001.
Section 9. 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 10. All Resolutions or parts of Resolutions in conflict herewith are hereby
repealed to the extent of such conflict.
Section 11. This Resolution shall take effect upon its adoption.
PASSED AND ADOPTED this 12th day of June , 2001.
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MAYOR JOE -E ASCO
CONCHITA H. ALVAREZ, CMC, VILLAGE CLE
APPROVED AS TO FORM AND LEGAL SUFFIC
RICHARD JAY WEISS, VILLAGE ATTORNEY
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