2000-032 Opposes Internet Tax Moratorium Extension• RESOLUTION 32-2000
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH,
FLORIDA, IN OPPOSITION TO THE UNITED STATES CONGRESS EXTENDING THE
CURRENT INTERNET TAX MORATORIUM BEYOND THE CURRENT MORATORIUM
THAT EXPIRES OCTOBER 21, 2001; AUTHORIZING AND DIRECTING THE VILLAGE
CLERK TO SEND A CERTIFIED COPY OF THIS RESOLUTION TO THE HONORABLE
ROBERT GRAHAM AND CONNIE MACK, UNITED STATES SENATORS FOR THE STATE
OF FLORIDA AND, CLAY SHAW, UNITED STATES HOUSE OF REPRESENTATNES; AND,
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, out-of--state remote sellers who conduct sales via the Internet, mail order, and
phone are not required by law to collect existing sales and use taxes imposed by state and local
governments; and
WHEREAS, the primary barrier to collecting taxes on remote sales in the Supreme Court's
ruling in Quill V. North Dakota which defers to Congress to authorize states to require remote sellers
to collect taxes in a manner that does not unduly burden Interstate commerce; and
WHEREAS, state and local governments are working together to implement a streamlined
sales tax system that would simplify definitions, tax rates and tax bases and use 21st Century
technology in the collection process; and
WHEREAS, current laws create a competitive disadvantage and great inequities between
merchants who sell from traditional "brick-and-mortar" establishments and those who sell from
electronic stores; and
WHEREAS, increasing sales on the Intemet, and the resulting erosion of sales and use tax
revenues, will limit the ability of states and govemments and school districts to finance essential
public services such as police, fire, emergency medical service, education, social services,
• infrastructure development, and health care; and
WHEREAS, the Advisory Commission on Electronic Commerce failed to reach a legally
• required consensus on fair and equitable treatment of both remote sellers and "Main Street" retailers
and also proposed that Congress preempt state and local sovereignty guaranteed by the
U. S. Constitution.
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF NORTH
PALM BEACH, FLORIDA:
Section 1. The Village Council of the Village of North Palm Beach, Florida, enacts this
Resolution in opposition to the United States Congress extending the current Internet tax moratorium
beyond the current moratorium that expires October 21, 2001.
Section 2. The Village Clerk is hereby authorized and directed to furnish certified copies of
this Resolution to Robert Graham and Connie Mack, United States Senators for the State of Florida,
and Clay Shaw, United States House of Representatives.
Section 3. This resolution shall take effect immediately upon its adoption.
PASSED AND ADOPTED THIS 27th DAY OF APRIL, 2000.
(Village Seal)
AT'T'EST
VILLAGE CLERK
MAYOR
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