HomeMy WebLinkAboutResolution 2001-17 i
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RESOLUTION NO. 2001-17
A RESOLUTION OF THE CITY OF CAPE CANAVERAL,
BREVARD COUNTY, FLORIDA RELATING TO INCREASING THE
LOCAL COMMUNICATIONS SERVICES TAX RATE; PROVIDING
1 FOR INTENT; PROVIDING FOR INCREASED LOCAL
COMMUNICATIONS SERVICES TAX RATE; PROVIDING FOR
NOTICE TO THE DEPARTMENT OF REVENUE; PROVIDING FOR
1 SEVERABILITY; PROVIDING AN EFFECTIVE DATE.
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WHEREAS, during the 2000 Regular Session, the Florida Legislature passed the
1 "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
I amends section 202.19(2), Florida Statutes (2000), to state municipalities may impose a
1 local communications services tax at a rate of up to 5.1% for municipalities that have not
1 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
1 0.12% for municipalities authorized pursuant to section 337.401, Florida Statutes, for
1 municipalities that choose not to levy permit fees, nor do the rates supersede conversion
1 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
1 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
2 government; and
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1 WHEREAS, section 12, Enrolled CS /CS /SB 1878 by the 2001 Florida Legislature
1 further amends section 202.20(1)(b), Florida Statutes (2000), to set the local
communications services tax conversion rates beginning October 1, 2002. The
1 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
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City of Cape Canaveral, Florida
Resolution No. 01 -17
Page 2
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plus the difference between the conversion rates set forth in paragraphs (a) and (b) of
section 202.20(1), Florida Statutes.
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Cape
Canaveral, Florida, as follows:
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SECTION 1. Intent.
It is the intent of the City of Cape Canaveral 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
1 provision of chapter 202, Florida Statutes, to the contrary, any municipality that has a
1 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
1 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 Cape Canaveral 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.
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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 Cape Canaveral is 4.9 %, which is Tess than
the maximum rate of 5.1% as determined under the provisions of section 13, Enrolled
CS /CS /SB 1878. The local communications services tax rate for the City of Cape
Canaveral is increased to 5.5% 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 Cape Canaveral is 4.5 %, which is less than
the maximum rate of 15.1% for municipalities that have not chosen to levy permit fees) as
established in section 202.19(2)(a), Florida Statutes. The local communications services
tax rate for the City of Cape Canaveral is increased to 5.1%. This increased rate is to be
effective October 1, 2002.
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1 City of Cape Canaveral, Florida
Resolution No. 01 -17
Page 3
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SECTION 3. Notice to the Department of Revenue
The City of Cape Canaveral 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.
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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
1 legislative intent that this Resolution shall stand notwithstanding the invalidity of any part.
I SECTION 5. Effective Date
The effective date of this Resolution shall be immediately upon its adoption by the
City of Cape Canaveral.
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i E ADOPTED BY the City Council of the City of Cape Canaveral, Florida, this 19th
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day of June , 2001.
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C.R. •
0Gy C -- - ...GIL.,....eQQ11=3....._
Rocky Randels, MAYOR
ATTEST: FOR AGAINST
, ,- Burt Bruns X
sa n, Stift)s+ . 1 LERK Buzz Petsos Motion
Rocky Randels X
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Richard Treverton Second
APPROVED AS TO FORM:
rfailkr
Larry Weber Absent
Kohn Ben = • , CITY ATTORNEY
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