HomeMy Public PortalAboutRES 01/07RESOLUTION NO. 001-7
A RESOLUTION OF THE TOWN COMMISSIN OF THE TOWN
OF GULF STREAM, PALM BEACH COUNTY, FLORIDA
RELATING TO INCREASING 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 12, Enrolled CS /CS /SB 1878 by the 2001 Florida Legislature further
amends section 202.20(1)(b), Florida Statutes (2000), to set the local communications services tax
conversion rates beginning October 1, 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 by 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 section 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 TOWN COMMISSION OF THE
TOWN OF GULF STREAM, PALM BEACH COUNTY, FLORIDA AS FOLLOWS:
SECTION 1. Intent.
It is the intent of the Town of Gulf Stream 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/S13 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 by resolution or ordinance
increase its rate up to the maximum rate established under section 202.19, Florida Statutes, 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 the further intent of the Town of Gulf Stream 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 Town of Gulf Stream is 1.10 %, which is less than the
maximum rate of 5.2% as determined under the provisions of section 13, Enrolled CS /CS /SB
1878. The local communications services tax rate for the Town of Gulf Stream is increased to
5.2% 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 Town of Gulf Stream is 1.00 %, 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 Town of Gulf Stream is increased to 5.1%. This
increased rate is to be effective October 1, 2002.
SECTION 3. Notice to the Department of Revenue.
The Town of Gulf Stream 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 Town of
Gulf Stream.
PASSED AND ADOPTED in a regular session assembled this day of
Jvn?, , 2001.
ATTEST:
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TOWN C ERK
COMMISSIONER
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