2010-28 Opposing 1% Sales Surtax for Emergency Fire Rescue Services & FacilitiesRESOLUTION 2010-28
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A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
NORTH PALM BEACH, FLORIDA, EXPRESSING ITS OPPOSITION TO
THE PROPOSED ONE PERCENT SALES SURTAX FOR EMERGENCY FIRE
RESCUE SERVICES AND FACILITIES AND CONVEYING ITS DECISION
TO DECLINE PARTICIPATION IN AN INTERLOCAL AGREEMENT WITH
PALM BEACH COUNTY TO PROVIDE FOR THE COLLECTION AND
DISTRIBUTION OF THE SURTAX PROCEEDS; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, Section 212.055(8), Florida Statutes, authorizes a county to levy a discretionary
sales tax of up to one percent (1%) for emergency fire rescue services and facilities, subject to
voter approval in a countywide referendum; and
WHEREAS, on Apri16, 2010, the Palm Beach County Board of County Commissioners voted to
place the question of whether to impose a one percent (1%) discretionary sales tax on the
August 24, 2010 primary ballot; and
WHEREAS, as a condition precedent to placing the matter on the ballot, the County must
develop and execute an Interlocal Agreement with a majority of the County's fire rescue
providers providing for the collection and distribution of the surtax proceeds; and
WHEREAS, if adopted, each participating jurisdiction must reduce its ad valorem tax -levy or
any non ad valorem assessment for fire control and emergency rescue services by the estimated
amount of revenue provided by the surtax; and
WHEREAS, the Village of North Palm Beach is a provider of fire and rescue services and funds
these services through the levy of ad valorem taxes; and
WHEREAS, the Interlocal Agreement proposed by Palm Beach County does not resolve
numerous questions and issues regarding the collection and distribution of surtax proceeds,
including, but not limited to, penalizing those jurisdictions that have been more fiscally
conservative (and disproportionately benefiting the County); failing to adequately address the
distribution of proceeds to jurisdictions that contract with participating jurisdictions for fire
rescue services; failing to address the volatility of sales tax revenue and provide a means to guard
against such volatility; and failing to address the timing of the distribution of surtax revenues; and
WHEREAS, the Village Council determines that a shift in the funding source for fire rescue
services from ad valorem taxes to a sales tax surcharge is not in the best interests of the Village
and its residents and wishes to express ,its decision not to execute the proposed Interlocal
Agreement with Palm Beach County at this time.
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NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE
• OF NORTH PALM BEACH, FLORIDA, as follows:
Section 1. The foregoing "whereas" clauses are ratified and incorporated herein.
Section 2. The Village Council hereby expresses its opposition to Palm Beach County's
proposal to institute a one percent (1%) sale surtax for funding fire rescue services and facilities
in lieu of funding such services through the ad valorem taxes currently collected by the Village.
Section 3. The Village Council hereby conveys its decision to decline participation in the
Interlocal Agreement proposed by Palm Beach County at this time.
Section 4. This Resolution shall be effective immediately upon adoption.
PASSED AND ADOPTED THIS 13th DAY OF MAY, 2010.
(Village Seal)
ATTEST:
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VILLAGE CLERK
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