HomeMy WebLinkAboutResolution No. 1973-14RESOLUTION NO. 73- 14
A RESOLUTION REQUESTING THE FLORIDA LEGISLATURE
TO ENACT GENERAL LEGISLATiON GRAN']'1NG ALUIiORTTY
TO MUNICiPALITIES TO LEVY AND COLLECI' OCCUPATION-
AL LICENSE TAXES; PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Cape Canaveral. Floridn incorporated
by special act of the Florida Legislature is authorized by their charter to
I levy and collect occupational license taxes for the privilege of engaging in
or managing any business, profession or occupation within their juris-
diction; and
WHEREAS, the Supreme Court of Florida In the case of City
of Tampa, et al vs Birdsong \lotors, Inc., et a], construed the 1968
Florida Constitution to prohibit all taxation by municipalities, except ad
valorem taxation, unless authorized by general law•, and
%VI[EREAS, by Chapter 72, 306, laws of Florida, 1972, the
Florida Legislature by general law authorized municipalities to continue to
levy and collect occupational license taxes until September 30. 1973, provided
that no tax shall Ix' greater than that In effect for the year beginning October
I, 1972; and
WHEREAS, unless ad'di'tional legislation Is enacted, the City
of Cape Canaveral will be without authority to levy and collect any occupation-
al license taxes after September 30, 1973, and will be deprived of a
traditional and urgently needed source of income; and
Wl IERL•AS, the amount of occupational license taxes In effect
on October I, 1971, does not constitute an appropriate maximum limitation
for current occupational license taxation.
NOW, TIIERUORE, ILL' IT RESOLVED BY THE.- CrI -V
COUNCIL OF THE CITY OF CAPE CANAVERAL, FLORIDA, AS FOLLOWS:
SECTION I. That the Florida Legislature is requested to
enact appropriate general legislation prior to September 30, 1973, giving
and granting to all municipalities in the State of Florida authority to levy
and collect occupational license taxes after September 30, 1973.
RES 73 -14
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SECTION 2. That the limitation fixing the maximum amount of
each occupational license tax as that in effect for the year beginning
October 1, 1971, be eliminated, and the governing body of each muni-
cipality be authorized to establish the amount of occupational license
taxes to be levied and collected within its jurisdiction.
SECI'ION 3. This Resolution shall become effective immediately
upon its adoption by the City Council of the City of Cape Canaveral.
ADOPTED by the City Council of the City of Cape Canaveral,
Florida, this 17TH day of April, 1 3.
,c.
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M., or
Attest:
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Ay Clerk ,
Approved as to form:
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City Attorney
First reading
Second reading
Posted
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