Loading...
2001-058 Communications Services Tax RateRESOLUTION 58-2001 A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, FOR THE PURPOSE OF ADJUSTING THE VILLAGE'S I,OCAI, COMMUNICATIONS SERVICES TAX RATE IN ACCORDANCE WITH FLORIDA'S COMMUNICATIONS SERVICES TAX SIMPLIFICATION ~ ACT, PROVIDING A CONFLICT CLAUSE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR AN I:FFEC77VI: DATL' AND FOR OTHER PURPOSES. WHEREAS, on July 1, 2000, Florida's Communications Services Tax Simplification Act (AC7') became law. The ACT established a new tax structure designed to treat communications service providers in a nondiscriminatory manner with respect to the compensation these providers have traditionally provided to local governments; and WHEREAS, the Legislative restructuring, in the 2001 Legislative Session, resulted in a new local Communications Services Tax, which is designed to apply equally to telephone service, cable service and wireless service providers and where such new rates shall become effective on October 1, 2001, without any action by the Village of North Palm Beach; and WHIiREAS, the ACT created two Local Communications Services Tax rates, namely, a Conversion rate and a Maximum rate. The Conversion rate or "initial" rate varies for each local jurisdiction and was based upon the size of the communications tax base for each particular local jurisdiction and the revenues received by that local jurisdiction in 1999. The Conversion rate is known as the initial rate because it takes effect on October 1, 2001, without any formal action by the local government. The new Law also established a Maximum rate. The Maximum rate is a weighted average. The State assumed that each municipal and chartered county had imposed upon communications providers all available taxes and fees at their highest possible levels under the previous tax structure. The potential maximum revenue from this assumption was then totaled. "l he State then divided this potential maximum sum, by the sum total of the new taxable base for each municipal and chartered county. WHEREAS, it is the intent of the Village to adopt or otherwise acknowledge by this Resolution that a new Local Communications Services Conversion rate will take effect on • October 1, 2001. 13E I'1' RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OP NORTH • 1'A1,M BEACH, FLORIDA AS FOLLOWS: Section 1. 1. The Village Council of the Village of North Palm Beach hereby adopts or otherwise acknowledges that on October 1, 2001, a new Local Communications Services Tax Conversion rate will go into effect without any formal action by the Village Council of the Village of North Palm Beach. 2. Section 202.20(2)(a)4., Florida Statutes (2001) permits the Village to adopt or otherwise acknowledge its new automatic Local Communications Services Tax rate by Resolution or Ordinance. In accordance with this authority the Village adopts this Resolution. For the period beginning October 1, 2001, and ending September 30, 2002, the new Local Communications Services Tax rate for the Village will be 5.50%. For the period beginning on October 1, 2002, and continuing thereafter the Local Communications Services Tax rate for the Village will be 5.10%. Section 2. Repeal of Conflicting Resolutions. All resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. Section 3. Savings. All fees, charges and financial obligations previously accrued pursuant to any resolutions repealed pursuant to Section 2 above shall continue to be due and owing until paid. Section 4. Severability. 7'he 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. • 2 Section 5. Effective Date. • This Resolution shall be effective immediately upon passage. PASSF?D AND ADOPTED THIS 28th DAY OF JUNE, 2001. (VillaF A'I"1'Is' •