R01-2061
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RESOLUTION NO. ~O I -- oqO(~
A RESOLUTION OF THE CITY COMMISSION OF
THE CITY OF BOYNTON BEACH, I~LORIDA
RELATING TO INCREASING TIlE LOCAL
COMMUNICATIONS SERVICES TAX RATE;
WAIVING THE PERMIT FEE ON
TELECOMMUNICATIONS COMPANIES THAT
OCCUPY MUNICIPAL RIGHTS-OF-WAY;
PROVIDING FOR INTENT; FOR
NOTICE TO THE
PROVIDNG FOR CONFLICTS;
SEVERABILITY; PROVIDING AN
DATE.
WHEREAS, during the 2000 Regular Session. the Florida gegislature passed the
"Communications Services Tax Simplification Law", creating Chapter 202, Florida
Statutes (2000); and
WHEREAS. section 9, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature
amends section 202.19(2), Florida Statutes (2000), to state municipalities may impose a
local communications services tax at a rate of up to 5.1% for municipalities that have not
chosen to levy permit fees, and at a rate of up to 4.98% for municipalities that have chosen
to levy permit fees. These maximum rates do not include the add-o~t, s of up to 0.12% for
municipalities authorized pursuant to section 337.401, Florida StatUtes, for municipalities
that choose not to: levy permit fees, nor do the rates supersede cor~ersion or emergency
rates authorized by section 202.20, Florida Statutes, which mayve in excess of these
maximum rates: and
WHEREAS. section 12. Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature
amends section 202 20(1)(a). Florida Statutes (2000), to set the local communications
services tax conversion rates for the period of October 1, 2001, through September 30,
2002. The conversion rares take effect without any action required by the local
government; and
WHEREAS, section 12, Enrolled CS/CS/SB 1878 by the 2091 Florida Legislature
further amends section 202.20(1)(b), Florida Statutes (2000), to set the local
communications services tax conversion rates beginning October 1, 2002. The conversion
rates take effect without any action required by the local govemmcml and
WHEREAS, section 13, Enrolled CS/CS/SB 1878 by the 2( )1 Florida Legislature
provides that notwithstanding any provision of chapter 202, FI ~rida Statutes, To the
contrary, any mumczpality that has a local communications servic ss tax conversion rate
established under section 202.20. Florida Statutes, which is less tan the maximum rare
established under section 202.19, Florida Statutes, may by resolutio~ or ordinance increase
[ts rate up to the maximum rate, with such increased rate to be effecSve October 1, 2001 if
S :\CAkR_ES OXAgree~nenrs xcsn' reso I.doc 1
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notification of the increased rare is provided to the Deparunent of Revenue by certified
mail postmarked on or before July 16, 2001. During the period beginning on October 1,
2001. and ending September 30, 2002, the maximum rare established under section 202.19,
Florida Statutes, shall be deemed to be the sum of such maximum r~e plus the difference
between the conversion rates set forth in paragraphs (a) and (b) of section 202.20(1),
Florida Stmutes.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CiTY OF BOYNTON BEACH, FLORIDA AS FOLLOWS:
SECTION 1. The foregoing "Whereas" Clauses are hereby rFtiffed, and confirmed.
as beirrg true and correct and are hereby made a specific part of this Resolution upon
adoption hereof.
SECTION 2. Intent.
It is the intent of the City of Boyntun Beach to increase its local commardcatiuns
services tax rate as provided in section 13, Enrolled CS/CS/SB 187~ by the 2001 Florida
Legislature. Section 13, Enrolled CS/CS/SB 1878 provides th.a~.notwithstanding any
provision of chapter 202, Florida Statutes, to the contrary, any muni~ip, ality that has a local
communications services tax conversion rate established under section 202.20, Florida
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Statutes, which is less than the maximum rate established under section 202. 9, Florida
Statutes, may by resolution or ordinance increase its rate up to the maximum rate
established under sectior~ 202.19, Florida Statutes, with such increa~ ed rate to be effective
October 1, 2001. For the period beginning on October 1, 2001, and
2002, the maximum rate established under section 202.19, Florida
be the sum of such maximum rate plus the difference between
forth in paragraphs (a) and (b) of section 202.20(1), Florida Statu
must notify the Department of Revenue of such increased rate by
on or before July 16, 2001.
ending September 30,
Statutes, is deemed to
e conversion rates set
ces. The municipality
tiffed mail posunarked
It is the further intent of the City of Boynton Beach to increase its local
communications services tax rate effective October 1, 2002 is provided in section
202.19(2)(a)~ Florida Statutes, to the maximum tax rate for municipalities tlml choose not
to levy permit fees.
It is further the intent of the City of Bo/mton Beach to waive permit fees authorized
pursuant to Section 337.01. Fla. Stat. and thereby increase the maxLrhum rate by .12%.
SECTION 3. Increased Local Communications Services Tax Rate.
The local communications services tax conversion rate est~bhshed under section
202.20(1)(a), Florida Statutes, for the City of Boynton Beach is 5.2%, which is less than
the maximum rate of 5.5%, as determined under the provisions of section 13, Enrolled
CS/CS/SB 1878. The local communications services tax rate for the City of Boynton
Beach is increased to 5.62% which includes the add on of 12%, during the period
beginning on October 1, 2001, and ending September 30, 2002. As provided in section 13,
Enrolled CS/CS/SB 1878, this increased rate is to be effective October I, 2001.
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The local communications services tax conversion rate established under section
202.20(1)(b), Florida Statutes, for the City of Boymon Beach is 4.8%~ which is less than
maximum rote of 5.1% as established in section 202.19(2)(a), Florida Statures. The
local communications services tax rate for the City of Boynton Beach ~s. increased to
5,22% which includes the add on of.12%. This increased rate is to be effective October 1,
2002.
SECTION 4. Notice to the Depanmem of Revenue.
The City Clerk shall provide notice of the increased local communications services
tax mteto the Departmem of Revenue by certified mail postmarked on or before July 16,
2001, as provided in section 13, Enrolled CS/CS/SB 1878.
SECTION $. All resolutions or parts of resolutions in conflict herewith are h~reby
repealed to-the extent of such conflict.
SECTION 6. If any clause, section, other part or applicatiolx of this Resolution is
held, by any court of competent jurisdiction to be unconstitutional or invalid, in part or
application, it shall not affect the validity of the remaining portions or applications of this
SECTION 7. This Resolution shall become effectiv~e with respect to
communications services reflected on bills dated on or after October 1, 2001
PASSED AND ADOPTED BY THE CITY COMMISSION OF THE CITY
FLORIDA, TInS Iq DAY OF ,Jctr~ ,2001.
qo v s.s ON R
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