2001-09 Communications TaxRESOLUTION NO. 01 -9
A RESOLUTION OF THE CITY OF OKEECHOBEE, 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 Lave", 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 CITY OF OKEECHOBEE, FLORIDA AS
FOLLOWS:
SECTION 1. Intent.
It is the intent of the City of Okeechobee to increase its local communications
services tax rate as provided in Section 13, Enrolled CS /CS /SB 1878 by the 2001
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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 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 City of Okeechobee 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 City of Okeechobee is 4.50 which is less
than the maximum rate of 5.10% as determined under the provisions of Section 13,
Enrolled CS /CS /SB 1878 The local communications services tax rate for the City
of Okeechobee is increased to 5.34% 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 City of Okeechobee is 4.50 which is less
than the maximum rate of 5.10% as established in Section 202.19(2)(a), Florida
Statutes. The local communications services tax rate for the City of Okeechobee is
increased to 5.10 This increased rate is to be effective October 1, 2002.
SECTION 3. Notice to the Department of Revenue.
The City of Okeechobee 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.
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SECTION 5. Effective Date.
City of Okeechobee, Florida.
INTRODUCED and ADOPTED this 10 day of July, 2001.
ATTEST:
The effective date of this Resolution shall be immediately upon its passage by the
Bonnie S. Thomas, CMC
City Clerk
LEGAL IN FORM AND VALID IF ENACTED:
(:/J)-
John R. Cook
City Attorney
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Dowling R. Watford S
Mayor Pro Tempore
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