2001-057 Re: Permit Fees/Tax - Comm. ServicesRESOLUTION 57-2001
• A RIiSOI.UTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM
BEACH, FLORIDA, RELATING TO REQUIRING AND COLLECTING PERMIT FEES FROM
PROVIDIiRS OF COMMUNICATIONS SERVICES AND INCREASING THE LOCAL
COMMUNICATIONS SERVICES TAX; PROVIDING FOR INTENT; PROVIDING FOR
ELECTION NOT TO REQUIRE AND COLLECT PERMIT FEES; PROVIDING FOR ELECTION
TO INCREASE LOCAL COMMUNICATIONS SERVICE TAX; PROVIDING FOR NOTICE TO
TIIE DEPARTMENT OF REVENUE; PROVIDING FOR SEVERABILITY; AND PROVIDING
1'OR AN EFFECTIVE DATE.
WHEREAS, section 337.401(3)(c)1., Florida Statutes (2000), requires each municipality to
make an election regarding the payment of permit fees by providers of communications services and
further requires each municipality to inform the Department of Revenue of the election by certified
mail by July 1, 2001; and
WHEREAS, a municipality may require and collect permit fees from any providers of
communications services that use or occupy municipal roads or rights-of--way for the provision of
communications services. However, to ensure competitive neutrality among providers of
communications services, a municipality that elects to exercise its authority to require and collect
permit fees will have an automatic reduction in the rate of the local communications services tax for
the municipality, as computed under section 202.10(1) and (2), Florida Statutes (2000), as amended,
by a rate of 0.12%; and
WHEREAS, alternatively a municipality may elect not to require and collect permit fees
from any provider of communications services that uses or occupies municipal roads or rights-o1=
way for the provision of communications services. If the municipality elects not to require and
collect permit fees, the total rate for the local communications services tax as computed under
section 202.20(1) and (2), Florida Statutes (2000), as amended, for that municipality may be
increased by ordinance by an amount not to exceed a rate of 0.12%; and
WHEREAS, section 34, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature further
amends section 337.401(3)(c)1., Florida Statutes (2000), to state that the Department of Revenue must
be informed of a municipality's election by certified mail postmarked on or before July 16, 2001; and
WHEREAS, section 34, Enrolled CS/CSSB 1878 by the 2001 Florida Legislature further
provides that if a municipality elects not to require and collect permit fees from any provider of
communications services that uses or occupies municipal roads or rights-of--way for the provision
of communications services, the total rate for the local communications services tax as computed
under section 202.20(1) and (2), Florida Statutes (2000), as amended, for that municipality may be
increased by ordinance or resolution by an amount not to exceed a rate of 0.12%. The bill further
• provides if a municipality elects to increase its rate effective October 1, 2001, the municipality shall
inform the Department of Revenue of such increased rate by a certified mail postmarked on or before
,hdy 16, 2001; and
WHEREAS, section 337.401(3)(c)1., Florida Statutes (2000), further provides that if a
municipality does not make an election and notify the Department of Revenue, it is presumed that
the municipality elects not to require and collect permit fees from any provider of communications
services that uses or occupies municipal roads or rights-of--way for the provision of communications
services, and such municipality will be authorized to increase its tax rate by an amount not to exceed
a rate of 0.12%; and
WHEREAS, whatever election the municipality makes, such election shall take effect on
October 2, 2001.
131:1'1' KESOLVED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA:
Section I. Intent.
It is the intent of the Village of North Palm Beach to make an election under section
337.401(3)(c)l., Florida Statutes (2000), as amended by section 34, Enrolled CS/CS/SB 1878 by the
2001 Florida Legislature, regarding the Village of Nor[h Palm Beach decision on whether to require
and collect permit fees from any providers of communications services that use or occupy municipal
roads or rights-of--way for the provision of communications services.
Section 2. Election Not to Require and Collect Permit Fees.
7'he Village of North Palm Beach elects not to require and collect permits fees from any
provider of communications services that uses or occupies municipal roads or rights-of--way for the
provision of communications services. As provided in section 337.401(3)(c)l., Florida Statutes
(2000), this election shall take effect October 1, 2001.
Section 3. Election to Increase Local Communications Services Tax.
Pursuant to section 337.401(3)(c)l.b., Florida Statutes (2000), as amended by section 34,
Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature, the Village of North Palm Beach elects
to increase its total rate for the local communications services tax as computed under section
202.20(]) and (2), I'lorida Statutes (2000), as amended, by an amount of 0.12%, and this election
shall take effect October 1, 2001.
Section 4. Notice to the Department of Revenue.
The Village of North Palm Beach directs that notice of the above elections be provided to
. the Department of Revenue by certified mail by July 16, 2001, as provided in section 34, Enrolled
CS/CS/SB 1878 by the 2001 Florida Legislature.
2
Section 5. 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 6. Effective Date.
This Resolution shall take effect immediately upon passage
PASSED AND ADOPTED TH1S 28th DAY OF JUNE, 2001.
(Village Seal)
A7'7'EST:
VILLAGE CLERK