84-O A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF BOYNTON BEACH, FLORIDA, OPPOSING
THE UNITARY TAX WHICH HAS BEEN IMPOSED ON
CORPORATIONS BY THE STATE OF FLORIDA AND
CALLING FOR A REPEAL AND REPLACEMENT OF
THAT UNITARY TAX AND URGING CONSIDERATION
OF THE UPCOMING RECOMMENDATIONS OF THE
GOVERNORS SPECIAL COMMITTEE TO STUDY AND
PRESENT ALTERNATIVES TO THE UNITARY TAX.
WHEREAS, the City Council of the City of Boynton Beach,
Florida, is aware that recent amendments to Florida's Unitary Tax
both expand the definition of a unitary business and expand the
taxable base of a business designated as a unitary business by
requiring inclusion of income from foreign sources; and
WHEREAS, the City Council of the City of Boynton Beach
is aware that the unitary tax, and those amendments in par-
ticular, impose an inequitable burden on some Florida businesses
and
WHEREAS, the City Council of the City of Boynton Beach,
Palm Beach County, and the State of Florida may experience
hardship as a direct result of the unitary tax because industrial
development efforts to broaden the tax base will be set back; an~
WHEREAS, the City Council of the City of Boynton Beach,
recognizes that the privilege of this unitary tax was to raise
revenue for educational purposes, a purpose that the City Counci
supports; and
WHEREAS, the City Council of the City of Boynton Beach,
is deeply concerned by the realization that decisions by cor-
porations to settle in other states result in a loss of jobs bot]
in the sphere of direct employment and in the sphere of secondar~
services and products provided to those businesses and their
employees; and
WHEREAS, the City Council of the City of Boynton
Beach, Florida wishes to express its opposition to this Florida
unitary tax, with its subsequent amendments, and to request its
repeal and replacement.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF BOYNTON BEACH, FLORIDA, AS FOLLOWS:
RESOLUTION NO. 84-O
Section 1. That the City Council of the City of
Boynton Beach, Florida, after careful consideration hereby for-
mally declares its opposition to the State of Florida unitary
tax system and urges that the Governor and the State Legislature
give consideration to the upcoming recommendations to the
Governor's Special Committee to study unitary tax and alternatiw
sources of revenue.
Section 2. That the Florida Legislature moves swiftly
to bring about appropriate replacement or alternative solutions
for educational funding which was the purpose of the unitary tax
amendment.
Section 3. That copies of this resolution be forwarded
to The Governor, Palm Beach County Legislative Delegation, Board
of County Commissioners of Palm Beach County and all municipali-
ties in Palm Beach County.
PASSED .AND ADOPTED this ~ day ~~Ld
1984.
CITY OF BOYNTON BEACH, FLORIDA
City C~rk
(Corporate Seal)
Co~nci 1~ Member
~6un ~MemSe
/ C~uncil Mem-qSFr